EIN: 846001236
UEI: CWP9HAR36V66
Audited by: McMahan and Associates, L.L.C.
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 September 30, 2026 (32 days from today).
What is a management decision? →During testing of National School Lunch Program reimbursements, the District was unable to provide adequate supporting documentation for a sample of meal reimbursement claims relating to sack lunches/field meals during the District’s football season. As a result, we were unable to verify that the reimbursement amounts claimed were fully supported and allowable under program requirements. Questioned Costs: Estimated questioned costs for which there is projected to be no support for totals $53,772, which is an extrapolation of the $6,140 that did not have support in the $48,798 we tested for a sample month, multiplied by the total National School Lunch Program expenditures of $427,357 in 2025. Context: A non-statistical sample of 1 month of reimbursements from the fiscal year were selected for testing. Effect: Because sufficient documentation was not available, the allowability and accuracy of certain National School Lunch Program reimbursements could not be fully substantiated. This resulted in questioned costs related to unsupported reimbursements. Cause: The District did not have a formalized process to ensure that all required supporting documentation for meal counts and reimbursement calculations was retained and centrally maintained. In addition, staff turnover and reliance on manual processes contributed to missing or incomplete records. Identification as a repeat finding: Not applicable. Recommendation: We recommend that the Entity strengthen internal controls over the National School Lunch Program by implementing formal procedures to ensure that daily meal counts, edit checks, and reimbursement calculations are properly documented, reviewed, and retained in accordance with federal requirements. Management should also ensure that reimbursement claims are reconciled to supporting records prior to submission. Views of Responsible Officials and Planned Corrective Action: The District agrees with the finding. See separate corrective action plan at page for planned corrective action.
Show full finding ▾Hide full finding ▴U.S. Department of Agriculture (“USDA”) Passed through Colorado Department of Education National School Lunch Program (Child Nutrition Cluster) / ALN 10.555 Compliance Requirement: Reporting Significant Deficiency in Internal Control over Compliance and Other Non- Compliance Criteria: Federal regulations require that recipients of federal awards maintain adequate records to support amounts claimed for reimbursement. Under 2 CFR 200.403 and 2 CFR 200.302, costs must be adequately documented and supported, and financial management systems must provide accurate, current, and complete disclosure of the financial results of each federally funded program. Additionally, USDA program guidance requires entities to retain documentation supporting daily meal counts and reimbursement claims. Condition: During testing of National School Lunch Program reimbursements, the District was unable to provide adequate supporting documentation for a sample of meal reimbursement claims relating to sack lunches/field meals during the District’s football season. As a result, we were unable to verify that the reimbursement amounts claimed were fully supported and allowable under program requirements. Questioned Costs: Estimated questioned costs for which there is projected to be no support for totals $53,772, which is an extrapolation of the $6,140 that did not have support in the $48,798 we tested for a sample month, multiplied by the total National School Lunch Program expenditures of $427,357 in 2025. Context: A non-statistical sample of 1 month of reimbursements from the fiscal year were selected for testing. Effect: Because sufficient documentation was not available, the allowability and accuracy of certain National School Lunch Program reimbursements could not be fully substantiated. This resulted in questioned costs related to unsupported reimbursements. Cause: The District did not have a formalized process to ensure that all required supporting documentation for meal counts and reimbursement calculations was retained and centrally maintained. In addition, staff turnover and reliance on manual processes contributed to missing or incomplete records. Identification as a repeat finding: Not applicable. Recommendation: We recommend that the Entity strengthen internal controls over the National School Lunch Program by implementing formal procedures to ensure that daily meal counts, edit checks, and reimbursement calculations are properly documented, reviewed, and retained in accordance with federal requirements. Management should also ensure that reimbursement claims are reconciled to supporting records prior to submission. Views of Responsible Officials and Planned Corrective Action: The District agrees with the finding. See separate corrective action plan at page for planned corrective action.
Garfield County School District No. 16 respectfully submits the following corrective action plan for the year ended June 30, 2025. Finding 2025-001 Reporting Significant Deficiency in Internal Control over Compliance and Other Non-Compliance Corrective Action: The District agrees with the finding related to insufficient supporting documentation for the National School Lunch Program reimbursement claims, as it related to sack lunches/field meals. Personnel Responsible for Corrective Action: Jody Williams, Food Service Director Anticipated Completion Date: The District has corrected this issue as of the date of this report, and now requires formal written requests for all sack lunches/field meals, to ensure counts are properly documented.
FAC accepted this audit on December 23, 2024 — management decision was due June 23, 2025.
FAC accepted this audit on December 14, 2023 — management decision was due June 14, 2024.
FAC accepted this audit on December 21, 2022 — management decision was due June 21, 2023.
FAC accepted this audit on February 15, 2022 — management decision was due August 15, 2022.
The District submitted reimbursement for certain shared personnel whose costs were not incurred as a result of the public health emergency and one educational subscription that extended beyond the period of December 31, 2021. Questioned Costs: None. Context: In our testing of a sample of 29 transactions coded to the Coronavirus Relief Fund grant codes, we identified 5 transactions for a total of $73,655 that were determined to be ineligible costs. Effect: Reporting ineligible costs on the quarterly expenditure reports could result in improper use of funds by the District. Cause: Due to continually evolving and unclear guidance during the initial beginning period of the COVID-19 pandemic, it was believed that the costs improperly charged to the grant were eligible. Identification as a repeat finding: Not applicable. Recommendation: We recommend the District continue to seek additional guidance on the grant to ensure compliance requirements are followed. Views of Responsible Officials and Planned Corrective Action: The District agrees with the finding. See separate corrective action plan at page for planned corrective actions.
Show full finding ▾Hide full finding ▴Finding: Activities Allowed/Allowable Costs Federal Assistance Listing 21.019 Coronavirus Relief Fund Passed-through Colorado Department of Education Criteria: The Coronavirus Relief Fund is designed to provide ready funding to address unforeseen financial needs and risks created by the COVID-19 public health emergency. Two of the criteria is that payments must be used to cover costs that are necessary expenditures incurred due to the public health emergency with respect to COVID-19 and were incurred during the period that begins on March 1, 2020 and ends on December 31, 2021. Condition: The District submitted reimbursement for certain shared personnel whose costs were not incurred as a result of the public health emergency and one educational subscription that extended beyond the period of December 31, 2021. Questioned Costs: None. Context: In our testing of a sample of 29 transactions coded to the Coronavirus Relief Fund grant codes, we identified 5 transactions for a total of $73,655 that were determined to be ineligible costs. Effect: Reporting ineligible costs on the quarterly expenditure reports could result in improper use of funds by the District. Cause: Due to continually evolving and unclear guidance during the initial beginning period of the COVID-19 pandemic, it was believed that the costs improperly charged to the grant were eligible. Identification as a repeat finding: Not applicable. Recommendation: We recommend the District continue to seek additional guidance on the grant to ensure compliance requirements are followed. Views of Responsible Officials and Planned Corrective Action: The District agrees with the finding. See separate corrective action plan at page for planned corrective actions.
Garfield County School District No. 16 respectfully submits the following corrective action plan for the year ended June 30, 2021. 2021-001 Coronavirus Relief Fund ? Federal Assistance Listing 21.019 Compliance Requirement: Allowable Costs and Costs Principles Questioned Costs: None. Corrective Action: The District agrees that there were ineligible expenditures charged to the Coronavirus Relief Fund. Although appropriate as District expenditures, these expenditures believed to be eligible were originally charged due to both a change in management staff and continually evolving guidance from the State. The District has already corrected and removed the question costs from reporting in order to comply with funding. Moving forward, the District will seek additional guidance to ensure compliance requirements and allowable cost guidelines are followed. Personnel Responsible for Corrective Action: Nancy Seams, Director of Business Services Anticipated Completion Date: The final reporting due to the State was revised to properly remove the ineligible expenditures and include other eligible District costs. The report was resubmitted and accepted as approved expenditures by CDE in November 2021.
FAC accepted this audit on December 13, 2020 — management decision was due June 13, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
FAC accepted this audit on January 16, 2017 — management decision was due July 16, 2017.
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