EIN: 846002058
UEI: SBB2EH853FX1
Audited by: CliftonLarsonAllen LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 2, 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 August 2, 2026 (36 days ago).
What is a management decision? →FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
FAC accepted this audit on January 16, 2024 — management decision was due July 16, 2024.
FAC accepted this audit on January 3, 2023 — management decision was due July 3, 2023.
The District was able to provide support that the contractors and subcontractors agreed to pay the prevailing wage rates, however, the District did not obtain supporting documentation for the required certified payrolls prior to requesting reimbursement of costs under ESSER. Questioned costs: None. Context: The construction costs reimbursed under ESSER during Fiscal Year 2022 were incurred by University Schools, a public charter school authorized by the District, which is presented as a discretely presented component unit of the District. University Schools did not obtain the required certified payrolls prior to requesting reimbursement from the District. Cause: The District did not have a process in place to require receipt of the certified payrolls from University Schools prior to submitting a reimbursement request from ESSER for the construction costs. Effect: The District requested reimbursement of construction costs under ESSER prior to obtaining the required certified payrolls. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the District implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: 29 C.F.R. ? 5.5(a)(3)(ii)(A) requires that all contractors and subcontractors submit weekly certified payrolls for weeks in which any contract work is performed on construction contracts in excess of $2,000 financed by federal assistance funds. The certified payrolls indicate that the contractor or subcontractor is in compliance with the requirement to pay wages not less than the prevailing wage rates established for the locality of the project. In addition, the Colorado Department of Education requires that subrecipients retain documentation of the certified payrolls prior to submitting a request for reimbursement of construction costs. Condition: The District was able to provide support that the contractors and subcontractors agreed to pay the prevailing wage rates, however, the District did not obtain supporting documentation for the required certified payrolls prior to requesting reimbursement of costs under ESSER. Questioned costs: None. Context: The construction costs reimbursed under ESSER during Fiscal Year 2022 were incurred by University Schools, a public charter school authorized by the District, which is presented as a discretely presented component unit of the District. University Schools did not obtain the required certified payrolls prior to requesting reimbursement from the District. Cause: The District did not have a process in place to require receipt of the certified payrolls from University Schools prior to submitting a reimbursement request from ESSER for the construction costs. Effect: The District requested reimbursement of construction costs under ESSER prior to obtaining the required certified payrolls. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the District implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Views of responsible officials: There is no disagreement with the audit finding.
Elementary and Secondary School Emergency Relief Fund ? Assistance Listing No. 84.425D Recommendation: Recommend that the implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will require certified payrolls be received from contractors and subcontractors prior to requesting reimbursement of construction costs using Federal assistance. Name of the contact person responsible for corrective action: Meggan Sponsler, Chief Financial Officer Planned completion date for corrective action plan: Immediately
FAC accepted this audit on April 5, 2022 — management decision was due October 5, 2022.
FAC accepted this audit on February 18, 2021 — management decision was due August 18, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 3, 2018 — management decision was due June 3, 2019.
FAC accepted this audit on December 6, 2017 — management decision was due June 6, 2018.
FAC accepted this audit on November 29, 2016 — management decision was due May 29, 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.
Browse other Single Audit organizations in Colorado →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
