EIN: 846001937
UEI: EPG2DZH1AZB1
Audited by: WALL, SMITH, BATEMAN INC.
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 13, 2023. 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 October 13, 2023 (1056 days ago).
What is a management decision? →The Education Stabilization Fund annual financial report was not filed until December 30, 2021. Cause: The District did not have a system of internal control in place to ensure compliance with the reporting requirements of the Education Stabilization Fund. Criteria: The Education Stabilization Fund grant terms and conditions required the submission of the annual financial report to the Colorado Department of Education no later than October 29, 2021. Effect: The District did 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.
Show full finding ▾Hide full finding ▴Finding 2022-002: COVID-19 Education Stabilization Fund, CFDA 84.425D U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4425 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Condition: The Education Stabilization Fund annual financial report was not filed until December 30, 2021. Cause: The District did not have a system of internal control in place to ensure compliance with the reporting requirements of the Education Stabilization Fund. Criteria: The Education Stabilization Fund grant terms and conditions required the submission of the annual financial report to the Colorado Department of Education no later than October 29, 2021. Effect: The District did 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.
Finding 2022-002:COVID-19 Education Stabilization Fund, CFDA 84.425D U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4425 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure compliance with federal program reporting requirements. Action Taken: The district will strength its internal control to ensure that all reporting requirements are met in a timely manner. If the U.S. Department of Education has questions regarding this plan, please call the responsible party listed below. Sincerely yours, Jeff Bollinger Superintendent Mountain Valley School District RE-1 Lisa DuPont Co-Business Manager Mountain Valley School District RE-1 Rebecca Quintana Co-Business Manager Mountain Valley School District RE-1
The District submitted and received reimbursement for indirect costs that exceeded the approved application for funds approved by the Colorado Department of Education, and did not have supporting documentation to substantiate the amount requested. Cause: The District does not have a system of internal control in place to ensure expenditures are in compliance with grant terms and properly supported. Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards require the source and application of funds for federally-funded activities be supported by source documentation (2 CFR 200.302(b)(3)). Questioned Costs: $27,743 Effect: The District did not comply with financial management requirements for federal awards. An audit adjustment was proposed to correctly state revenue and expenditure account balances. Recommendation: The District should strengthen its internal controls with adopted policies and procedures to include a review of reimbursement requests to ensure indirect costs are allowable and adequate source documentation is maintained for federally-funded activities.
Show full finding ▾Hide full finding ▴Finding 2022-003: COVID-19 Education Stabilization Fund, CFDA 84.425U U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Activities Allowed and Unallowed, Allowable Costs/Cost Principles Grant No.: 4414 Type of Finding: Internal Control Over Compliance (material weakness) and Compliance (material noncompliance) Condition: The District submitted and received reimbursement for indirect costs that exceeded the approved application for funds approved by the Colorado Department of Education, and did not have supporting documentation to substantiate the amount requested. Cause: The District does not have a system of internal control in place to ensure expenditures are in compliance with grant terms and properly supported. Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards require the source and application of funds for federally-funded activities be supported by source documentation (2 CFR 200.302(b)(3)). Questioned Costs: $27,743 Effect: The District did not comply with financial management requirements for federal awards. An audit adjustment was proposed to correctly state revenue and expenditure account balances. Recommendation: The District should strengthen its internal controls with adopted policies and procedures to include a review of reimbursement requests to ensure indirect costs are allowable and adequate source documentation is maintained for federally-funded activities.
Finding 2022-003:COVID-19 Education Stabilization Fund, CFDA 84.425U U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Activities Allowed and Unallowed, Allowable Costs/Cost Principles Grant No.: 4414 Type of Finding: Internal Control Over Compliance (material weakness) and Compliance (material noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to include a review of reimbursement requests to ensure indirect costs are allowable and adequate source documentation is maintained for federally-funded activities. Action Taken: Adequate documentation will be maintained to support the calculations of the indirect costs and any other costs associated with ESSER funding. If the U.S. Department of Education has questions regarding this plan, please call the responsible party listed below. Sincerely yours, Jeff Bollinger Superintendent Mountain Valley School District RE-1 Lisa DuPont Co-Business Manager Mountain Valley School District RE-1 Rebecca Quintana Co-Business Manager Mountain Valley School District RE-1
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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