Finding Text
Finding: Special Tests and Provisions (Assessment System Security)
Federal Assistance Listing Number 84.010A – Title I
Passed-Through Colorado Department of Education
Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213,
9214; Award Year 2024
Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish
and maintain effective internal control over the Federal award that provides reasonable
assurance that the non-Federal entity is managing the Federal award in compliance with
Federal statutes, regulations, and the terms and conditions of the Federal award. These
internal controls should be in compliance with guidance in “Standards for Internal Control
in the Federal Government” issued by the Comptroller General of the United States or
the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO). (b) Comply with the U.S.
Constitution, Federal statutes, regulations, and the terms and conditions of the Federal
awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes,
regulations and the terms and conditions of Federal awards.
Condition: The District did not have documentation that the internal controls in place
over the Assessment System Security compliance requirement were always followed.
Questioned Costs: None.
Context: The District was unable to provide supporting documentation that the internal
controls in place over the Assessment System Security compliance requirement were
followed during 2024 for two of the sixteen schools tested. As a result, we were unable
to rely on internal controls over this compliance requirement.
Effect: The District did not have adequate internal controls in place over Assessment
System Security requirements, which could result in an assessment system that is not
valid, reliable or consistent with the terms and conditions of the Federal award.
Cause: As there were no checklists in place, employees within the responsible
department were unaware the internal controls in place over the Assessment System
Security process were part of their duties.
Identification as a repeat finding: Not Applicable
Recommendation: We recommend the District's Grant Administration team and
Assessment Administration team create a checklist to ensure that all required internal
controls are completed.
Views of responsible officials and planned corrective actions: Agree. See separate
report for planned corrective actions.