EIN: 840518168
UEI: SLNSEFRERZX9
Audited by: P. Andrew Hall, LLC
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 1, 2026 (21 days from today).
What is a management decision? →FAC accepted this audit on March 7, 2024 — management decision was due September 7, 2024.
Criteria: As a condition of the receipt of funding the District is required to timely and accurately report their expenditures to the State of Colorado on an annual basis. Conditions / Context: The District has not implemented a complete system of internal control to prevent or detect financial misstatements and ensure compliance with Federal awards. Cause: Due to improper coding of capital outlay the District did not properly identify expenditures that should be capitalized and therefore did not accurately report the capital outlay and operating expenditures on the annual report to the State of Colorado. Effect: As a result of this condition the District was not able to accurately report the expenditure of Federal awards to the awarding agency. Recommendation: We recommend the District develop a process to ensure that invoices are recorded to an appropriate general ledger account that properly represents the transaction being recorded. Management’s Response: The district will develop a process to ensure that capital assets are recorded to the appropriate general ledger accounts that properly represents the transaction being recorded.
Show full finding ▾Hide full finding ▴Criteria: As a condition of the receipt of funding the District is required to timely and accurately report their expenditures to the State of Colorado on an annual basis. Conditions / Context: The District has not implemented a complete system of internal control to prevent or detect financial misstatements and ensure compliance with Federal awards. Cause: Due to improper coding of capital outlay the District did not properly identify expenditures that should be capitalized and therefore did not accurately report the capital outlay and operating expenditures on the annual report to the State of Colorado. Effect: As a result of this condition the District was not able to accurately report the expenditure of Federal awards to the awarding agency. Recommendation: We recommend the District develop a process to ensure that invoices are recorded to an appropriate general ledger account that properly represents the transaction being recorded. Management’s Response: The district will develop a process to ensure that capital assets are recorded to the appropriate general ledger accounts that properly represents the transaction being recorded.
The district will develop a process to ensure that capital assets are recorded to the appropriate general ledger accounts that properly represents the transaction being recorded.
FAC accepted this audit on March 1, 2023 — management decision was due September 1, 2023.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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