EIN: 846000839
UEI: W7GWL8JLT477
Audited by: Forvis Mazars, LLP
Oversight agency: 10 [Department of Agriculture]
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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 December 19, 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 19, 2026 (75 days ago).
What is a management decision? →FAC accepted this audit on December 4, 2024 — management decision was due June 4, 2025.
FAC accepted this audit on December 13, 2023 — management decision was due June 13, 2024.
FAC accepted this audit on December 12, 2022 — management decision was due June 12, 2023.
FAC accepted this audit on December 2, 2021 — management decision was due June 2, 2022.
FAC accepted this audit on March 2, 2021 — management decision was due September 2, 2021.
FAC accepted this audit on January 26, 2020 — management decision was due July 26, 2020.
U.S. Department of Agriculture Passed-through the Colorado Department of Human Services Material Non-Compliance Material Weakness in Internal Control over Compliance Questioned Costs : None reported. Report Finding from Prior Year(s) : No. Westminster Public Schools Schedule of Findings and Results For the Year Ended June 30, 2019 Context/Sampling : A non-statistical sample of 4 procurements out of approximately 17 total procurement transactions, was selected for procurement testing. Criteria : According to the Code of Federal requirements section 200.320 there are three methods of procurement that must be used by non-Federal entities. Section 200.320 (b) identifies that procurement by small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Condition : We tested the procurement compliance requirements and controls over this process for four procurements noting one instances in which there was no documentation to support if the appropriate quotes were obtained for procurements subject to the small purchases requirements. Cause : Due to a lack of understanding regarding the monitoring and recordkeeping surrounding small purchase procurement requirements, the District did not obtain the appropriate quotes for the small purchase threshold. Recommendation : We recommend the District implement a process to ensure that quotes are received, documented and maintained in accordance with the Code of Federal requirements. Views of Responsible Officials : Agree. Effect : Failure to obtain the appropriate quote required by Federal regulations for purchases meeting the small purchase definition could result in the District over paying for goods/services. Additionally, it could result in the Federal Agency not approving future funding for the federal program.
Show full finding ▾Hide full finding ▴U.S. Department of Agriculture Passed-through the Colorado Department of Human Services Material Non-Compliance Material Weakness in Internal Control over Compliance Questioned Costs : None reported. Report Finding from Prior Year(s) : No. Westminster Public Schools Schedule of Findings and Results For the Year Ended June 30, 2019 Context/Sampling : A non-statistical sample of 4 procurements out of approximately 17 total procurement transactions, was selected for procurement testing. Criteria : According to the Code of Federal requirements section 200.320 there are three methods of procurement that must be used by non-Federal entities. Section 200.320 (b) identifies that procurement by small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. Condition : We tested the procurement compliance requirements and controls over this process for four procurements noting one instances in which there was no documentation to support if the appropriate quotes were obtained for procurements subject to the small purchases requirements. Cause : Due to a lack of understanding regarding the monitoring and recordkeeping surrounding small purchase procurement requirements, the District did not obtain the appropriate quotes for the small purchase threshold. Recommendation : We recommend the District implement a process to ensure that quotes are received, documented and maintained in accordance with the Code of Federal requirements. Views of Responsible Officials : Agree. Effect : Failure to obtain the appropriate quote required by Federal regulations for purchases meeting the small purchase definition could result in the District over paying for goods/services. Additionally, it could result in the Federal Agency not approving future funding for the federal program.
Finding 2019-001 Initial Fiscal Year Finding Occurred: 2019 Corrective Action Plan: Service contracts for all services and repairs will be in place. Requests for Proposals (RFP) will be solicited for all required needs over the $24,999 threshold. Since pricing will be agreed upon via the RFP, we should not need to obtain ?quotes?. Invoices for all service calls/repairs will be forwarded to the procurement office to confirm pricing is in line with service contract agreement noting all charges. Purchase Orders: A blanket purchase order will suffice for all services/repairs and purchases not to exceed $24,999.00. Quotes will be obtained from no less than three vendors, if this is not possible, a sole source document will be obtained from the requesting department. Established procurement methods for purchases are in place for all other procurement needs that exceed $24,999.00
FAC accepted this audit on November 6, 2018 — management decision was due May 6, 2019.
FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
FAC accepted this audit on December 18, 2016 — management decision was due June 18, 2017.
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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