EIN: 846001191
UEI: HDF7EJ6WGKN1
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 15, 2020. 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 15, 2021 (1894 days ago).
What is a management decision? →The Colorado Department of Education provides the District with information on the amount of federal awards available to the District for the fiscal year. Due to an error in the District?s tracking spreadsheet, the District requested reimbursement of $18,350 greater than the amount available. Questioned costs: The District requested and received reimbursement of $18,350 greater than the allocated amount from the Colorado Department of Education. The District will refund this amount to the Colorado Department of Education in the subsequent fiscal year. Context: This error was noted during audit procedures performed over the period of performance compliance requirement while comparing costs recorded to total allocated costs from the Colorado Department of Education. In addition, management of the District noted this error during the submission of final expenditures for this Federal award, which occurred during audit procedures performed. Cause: The District?s tracking spreadsheet for requesting reimbursement of eligible costs from the Colorado Department of Education contained an error, causing management of the District to believe that additional Federal awards were available. This error was not detected timely during review of requests for reimbursement relating to this Federal award. Effect: The District requested and received reimbursement of $18,350 greater than the allocated amount from the Colorado Department of Education. The District will refund this amount to the Colorado Department of Education in the subsequent fiscal year. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District improve and enhance management?s review of internal tracking tools and requests for reimbursement relating to Federal awards to ensure that any errors in requests for reimbursement are detected timely. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020 ? 001 ? Period of Performance Federal agency: U.S. Department of Education Federal program title: Special Education Grants to States CFDA Number: 84.027 Pass-Through Agency: Colorado Department of Education Pass-Through Number: 4027 Award Period: July 1, 2019 to June 30, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Based on 2 CFR section 200.309, the District may only charge allowable costs to the Federal award during the period of performance. Condition: The Colorado Department of Education provides the District with information on the amount of federal awards available to the District for the fiscal year. Due to an error in the District?s tracking spreadsheet, the District requested reimbursement of $18,350 greater than the amount available. Questioned costs: The District requested and received reimbursement of $18,350 greater than the allocated amount from the Colorado Department of Education. The District will refund this amount to the Colorado Department of Education in the subsequent fiscal year. Context: This error was noted during audit procedures performed over the period of performance compliance requirement while comparing costs recorded to total allocated costs from the Colorado Department of Education. In addition, management of the District noted this error during the submission of final expenditures for this Federal award, which occurred during audit procedures performed. Cause: The District?s tracking spreadsheet for requesting reimbursement of eligible costs from the Colorado Department of Education contained an error, causing management of the District to believe that additional Federal awards were available. This error was not detected timely during review of requests for reimbursement relating to this Federal award. Effect: The District requested and received reimbursement of $18,350 greater than the allocated amount from the Colorado Department of Education. The District will refund this amount to the Colorado Department of Education in the subsequent fiscal year. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District improve and enhance management?s review of internal tracking tools and requests for reimbursement relating to Federal awards to ensure that any errors in requests for reimbursement are detected timely. Views of responsible officials: There is no disagreement with the audit finding.
Period of Performance Recommendation: It was recommended that the District improve and enhance the review processes over requests for reimbursement of Federal awards to ensure that errors are detected in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Additional review processes will be implemented for reimbursement requests in fiscal year 2021 to ensure that errors are detected and resolved in a timely manner. Name of the contact person responsible for corrective action: Shanna Seelye, CFO Planned completion date for corrective action plan: Immediately.
FAC accepted this audit on January 12, 2017 — management decision was due July 12, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.