EIN: 840568701
UEI: N6N7U44UAMK6
Audited by: WALL, SMITH, BATEMAN INC.
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 28, 2025. 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 July 28, 2025 (401 days ago).
What is a management decision? →FAC accepted this audit on March 4, 2024 — management decision was due September 4, 2024.
FAC accepted this audit on November 14, 2022 — management decision was due May 14, 2023.
FAC accepted this audit on December 5, 2021 — management decision was due June 5, 2022.
The District was unaware of the due date to file the annual financial report. Cause: The District does not have a complete system of internal control to identify this requirement. Criteria: The receipt of federal funding requires timely submission of status and annual financial reports. Effect: There is a risk that the District may not comply with grant reporting deadlines. Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure compliance with federal program requirements. Grantee?s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-002: Elementary and Secondary School Emergency Relief Fund (ESSER I) CFDA No. 84.425D U.S. Department of Education Passed through Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4425 Type of finding: Internal Control Over Compliance (significant deficiency) Condition: The District was unaware of the due date to file the annual financial report. Cause: The District does not have a complete system of internal control to identify this requirement. Criteria: The receipt of federal funding requires timely submission of status and annual financial reports. Effect: There is a risk that the District may not comply with grant reporting deadlines. Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure compliance with federal program requirements. Grantee?s Response: See corrective action plan.
Finding 2021-002: Elementary and Secondary School Emergency Relief Fund (ESSER I) CFDA No. 84.425D U.S. Department of Education Passed through Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4425 Type of finding: Internal Control Over Compliance (significant deficiency) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure compliance with federal program requirements. Action Taken: District will review current policies and procedures to make sure they are in compliance with the federal program requirements.
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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