EIN: 846000823
UEI: JNT9SEXGKNM5
Audited by: Hinkle & Company, PC
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 December 17, 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 June 17, 2026 (83 days ago).
What is a management decision? →FAC accepted this audit on January 13, 2025 — management decision was due July 13, 2025.
FAC accepted this audit on July 8, 2024 — management decision was due January 8, 2025.
FAC accepted this audit on July 8, 2024 — management decision was due January 8, 2025.
FAC accepted this audit on March 13, 2023 — management decision was due September 13, 2023.
FAC accepted this audit on March 7, 2022 — management decision was due September 7, 2022.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The District does not have internal controls in place to track and verify whether cash receipts under the Impact Aid program, specifically, Section 7002 funds, are spent for construction or minor remodeling. Questioned Costs: Unknown. Context: The District does not track expenditures for Impact Aid. All Impact Aid cash receipts are reported as cash receipts within the General Fund. During the fiscal year, the District made transfers from the General Fund to the Capital Projects Building Fund for construction and repair projects. The District is not able to determine whether Impact Aid funds were a component of this transfer during the fiscal year. Compliance requirements for Impact Aid require wage rate compliance for any federal funds that are spent on construction and repair related projects. As the District does not track these expenditures in relation to Impact Aid, testing over wage compliance could not be performed over fiscal year 2019 expenditures. Cause: The District does not track expenditures for federal funds received by Impact Aid. Effect: Federal funds could not be tested for compliance as required by the OMB August 2019 Compliance Supplement and the District may be out of compliance related to the usage of federal funds for construction and repair projects. Repeat Finding: No. Recommendation: We recommend the District implement a control procedure over the cash receipts and subsequent disbursement of Impact Aid funds. In addition, we recommend the District implement controls over the wage rate requirements for construction costs if Impact Aid funds are used for construction or repair projects. Views of responsible officials: The District will create unique Impact Aid grant codes and track expenditures of these funds within those codes to ensure they are not used for construction or repair projects. The District will also educate staff on potential issues if construction or repair projects were funded with Impact Aid dollars.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: The District should have a process designed to provide reasonable assurance regarding the achievement of objectives related to compliance with applicable laws and regulations and the reliability of reporting. Per the Office of Management and Budget (OMB) August 2019 Compliance Supplement, Section 7007 construction funds, as well as any Section 7002 or 7003(b) funds spent for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Condition: The District does not have internal controls in place to track and verify whether cash receipts under the Impact Aid program, specifically, Section 7002 funds, are spent for construction or minor remodeling. Questioned Costs: Unknown. Context: The District does not track expenditures for Impact Aid. All Impact Aid cash receipts are reported as cash receipts within the General Fund. During the fiscal year, the District made transfers from the General Fund to the Capital Projects Building Fund for construction and repair projects. The District is not able to determine whether Impact Aid funds were a component of this transfer during the fiscal year. Compliance requirements for Impact Aid require wage rate compliance for any federal funds that are spent on construction and repair related projects. As the District does not track these expenditures in relation to Impact Aid, testing over wage compliance could not be performed over fiscal year 2019 expenditures. Cause: The District does not track expenditures for federal funds received by Impact Aid. Effect: Federal funds could not be tested for compliance as required by the OMB August 2019 Compliance Supplement and the District may be out of compliance related to the usage of federal funds for construction and repair projects. Repeat Finding: No. Recommendation: We recommend the District implement a control procedure over the cash receipts and subsequent disbursement of Impact Aid funds. In addition, we recommend the District implement controls over the wage rate requirements for construction costs if Impact Aid funds are used for construction or repair projects. Views of responsible officials: The District will create unique Impact Aid grant codes and track expenditures of these funds within those codes to ensure they are not used for construction or repair projects. The District will also educate staff on potential issues if construction or repair projects were funded with Impact Aid dollars.
Impact Aid ? CFDA No. 84.041 Recommendation: We recommend the District implement a control procedure over the cash receipts and subsequent disbursement of Impact Aid funds. In addition, we recommend the District implement controls over the wage rate requirements for construction costs if Impact Aid funds are used for construction or repair projects. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will create unique Impact Aid grant codes and track expenditures of these funds within those codes to ensure they are not used for construction or repair projects. The District will also educate staff on potential issues if construction or repair projects were funded with Impact Aid dollars. Name of the contact person responsible for corrective action: Eduard Storz, Director of Financial Services Planned completion date for correction action plan: December, 2019 If the U.S. Department of Education has questions regarding this plan, please call Eduard Storz, Director, Division of Financial Services, at 303-853-3209.
FAC accepted this audit on December 20, 2018 — management decision was due June 20, 2019.
FAC accepted this audit on November 20, 2017 — management decision was due May 20, 2018.
GSA_MIGRATION
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2016-002
FAC accepted this audit on December 15, 2016 — management decision was due June 15, 2017.
GSA_MIGRATION
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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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