FAC Explorer

Audit 44811

FY End
2022-06-30
Total Expended
$5.60M
Findings
2
Programs
16
Organization: Durango School District 9-R (CO)
Year: 2022 Accepted: 2023-02-09
Auditor: Wall Smith Bateman INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39228 2022-002 Significant Deficiency - L
615670 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.82M - 0
84.027 Special Education_grants to States $1.04M - 0
84.010 Title I Grants to Local Educational Agencies $923,737 Yes 1
84.425 Covid-19 - Education Stabilization Fund $675,556 Yes 0
10.553 School Breakfast Program $502,367 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $135,463 - 0
10.665 Schools and Roads - Grants to States $106,768 - 0
21.019 Coronavirus Relief Fund $100,644 - 0
84.060 Indian Education_grants to Local Educational Agencies $38,030 - 0
84.424 Student Support and Academic Enrichment Program $29,071 - 0
84.048 Career and Technical Education -- Basic Grants to States $28,009 - 0
84.173 Special Education_preschool Grants $20,379 - 0
84.365 English Language Acquisition State Grants $18,291 - 0
10.559 Summer Food Service Program for Children $12,633 - 0
84.323 Special Education - State Personnel Development $10,000 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0

Contacts

Name Title Type
CHF8B4C537H6 Kira Horenn Auditee
9702475411 Kimberley Temple Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. The District did not elect to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance for the year ended June 30, 2022. In addition, the District did not pass-through federal funds to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Durango School District 9-R under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Durango School District 9-R, it is not intended to and does not present the financial position, changes in net position, or cash flows of Durango School District 9-R.
Title: FOOD DISTRIBUTION Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. The District did not elect to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance for the year ended June 30, 2022. In addition, the District did not pass-through federal funds to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the Schedule at the fair market value of commodities received and disbursed.

Finding Details

Finding 2022-002
Finding 2022-002: Title I, Part A, CFDA 84.010 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4010 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Condition: The Title I, Part A annual financial report was not filed until February 2, 2022. Cause: The District did not have a system of internal control in place to ensure compliance with the reporting requirements of Title I, Part A. Criteria: The Title I, Part A grant terms and conditions required the submission of the annual financial report to the Colorado Department of Education no later than November 15, 2021. Effect: The District did not comply with grant reporting deadlines. Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure compliance with federal program requirements.
Finding 2022-002
Finding 2022-002: Title I, Part A, CFDA 84.010 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4010 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Condition: The Title I, Part A annual financial report was not filed until February 2, 2022. Cause: The District did not have a system of internal control in place to ensure compliance with the reporting requirements of Title I, Part A. Criteria: The Title I, Part A grant terms and conditions required the submission of the annual financial report to the Colorado Department of Education no later than November 15, 2021. Effect: The District did not comply with grant reporting deadlines. Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure compliance with federal program requirements.