FAC Explorer

Finding 1136979 (2023-001)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2025-05-16
Audit: 356444
Organization: Elverado Community Unit School District (CO)
Auditor: Atlas CPAS & Advisors PLLC

AI Summary

  • Core Issue: The District lacks sufficient internal controls for reviewing federal expenditures.
  • Impacted Requirements: This affects compliance with allowable activities and costs as outlined in 2 CFR Part 200, Appendix XI.
  • Recommended Follow-Up: Implement stronger internal controls to ensure proper review of federal expenditures for major programs.

Finding Text

Allowable activities and allowable costs requirements are identified on the 2 CFR Part 200, Appendix XI Compliance Supplement Section 3. The District did not have adequate internal controls established to ensure the review of federal expenditures occurred for the two major programs tested.

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Other Findings in this Audit

  • 560537 2023-001
    Material Weakness Repeat
  • 560538 2023-002
    Material Weakness Repeat
  • 560539 2023-003
    Material Weakness Repeat
  • 1136980 2023-002
    Material Weakness Repeat
  • 1136981 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $590,968
10.555 National School Lunch Program $213,145
84.010 Title I Grants to Local Educational Agencies $157,410
10.553 School Breakfast Program $71,623
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $27,670
93.778 Medical Assistance Program $22,114
84.424 Student Support and Academic Enrichment Program $16,874
84.027 Special Education Grants to States $7,462
84.173 Special Education Preschool Grants $4,238
10.649 Pandemic Ebt Administrative Costs $628