Finding 1084233 (2024-001)

Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with allowable costs and activities. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted 1 out of 15 selections sampled that should not have been charged to the grant. The individual was a substitute teacher with one day of substitute pay incorrectly charged to Title I. Questioned costs: None Context: During the year, a substitute teacher who substituted for a Title II teacher was incorrectly charged to Title I. There was no additional review of individuals charged to the grant throughout the year to identify any individuals not allowable under Title I. Cause: The District did not follow their policy surrounding review of allowable teachers charged to the grant. Effect: We noted an instance of noncompliance with procedures surrounding review of teachers charged to the grant. The District did not identify a substitute teacher incorrectly charged to the grant until after the year ended. Repeat Finding: No Recommendation: We recommend the District review their controls and procedures surrounding review of individuals charged to the grant to ensure allowability under the grant. Views of responsible officials: There is no disagreement with the audit finding.