Compliance Requirement: Special Tests and Provisions Questioned Costs: None. Corrective Action: In February 2026, the District was notified that inadequate supporting documentation could not be located relating to the graduation cohort requirements specifically regarding student withdrawal forms and exit codes reported to the Colorado Department of Education (CDE). The lack of documentation was primarily attributable to significant staff turnover during Fiscal Years 2024 and 2025. This turnover resulted in inconsistencies in record retention practices and gaps in documentation management procedures associated with student withdrawal records and related reporting requirements. To address this issue, the District is implementing corrective measures to strengthen internal controls and ensure ongoing compliance. The District is actively developing and formalizing written procedures that clearly define documentation requirements, roles and responsibilities, and timelines related to student withdrawals and exit coding. All supporting documentation will be uploaded at the time of record creation into a centralized electronic system for each student. The District is also establishing a system of redundancy, including supervisory review and periodic internal checks, to ensure completeness, accuracy, and retention of required documentation. These controls are designed to prevent future documentation deficiencies and to ensure full compliance with state reporting requirements. The District is committed to maintaining accurate records and strengthening internal processes to support continued compliance requirements. Personnel Responsible for Corrective Action: Kathryn Sampson, Executive Director – Finance & Operations Anticipated Completion Date: February 2026