Finding 579928 (2023-002)

2023-002 Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010 - Title I Passed-through Colorado Department of Education Award Number - 4010, 5010, 7010; Award Year 2023 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 followed. Questioned Costs: None. Context: The District was unable to provide any supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2023. 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: The District experienced departmental turnover during fiscal year 2023. As there were no checklists or procedures manuals in place, employees within the responsible department were unaware of the internal controls in place over the Assessment System Security process they were required to follow. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Strategy and Data Acquisition Education Insights Department create a checklist or procedures manual to ensure that all required internal controls are completed. In addition, the District and Department should cross-train employees to allow for better continuity in the event of turnover. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.