EIN: 846011446
UEI: PHYJNNVAV225
Audited by: CliftonLarsonAllen LLP
Oversight agency: 84 [Department of Education]
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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 January 14, 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 July 14, 2026 (49 days ago).
What is a management decision? →FAC accepted this audit on December 16, 2024 — management decision was due June 16, 2025.
We noted that the District does have policies and procedures in place for compliance with procurement requirements. However, we noted one out of eight vendors did not have an updated sole source justification form on file covering the current fiscal year. Questioned costs: None Context: One vendor, out of a sample of eight, did not have an updated sole source justification form covering the current fiscal year. Cause: The District’s approval of sole source justification forms is typically valid for the life of the business with the vendor, but this one instance had an expiration date on the approval of the vendor as a sole source that ended prior to the current fiscal year. An updated sole source justification from was not completed after the expiration of the previous approval. Effect: Failure to document the procurement process exposes the District to the risk that the District’s procurement policy was not followed before the contracts were awarded. Repeat Finding: NoRecommendation: We recommend the District review their controls and procedures surrounding procurement to ensure their purchasing policy is followed. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: 24UT311N1099 - 2024 Pass-Through Agency: Colorado Department of Education Pass-Through Numbers: 4553, 4555, 4559, 6555 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. This procurement process must be documented with proper supporting documentation. Condition: We noted that the District does have policies and procedures in place for compliance with procurement requirements. However, we noted one out of eight vendors did not have an updated sole source justification form on file covering the current fiscal year. Questioned costs: None Context: One vendor, out of a sample of eight, did not have an updated sole source justification form covering the current fiscal year. Cause: The District’s approval of sole source justification forms is typically valid for the life of the business with the vendor, but this one instance had an expiration date on the approval of the vendor as a sole source that ended prior to the current fiscal year. An updated sole source justification from was not completed after the expiration of the previous approval. Effect: Failure to document the procurement process exposes the District to the risk that the District’s procurement policy was not followed before the contracts were awarded. Repeat Finding: NoRecommendation: We recommend the District review their controls and procedures surrounding procurement to ensure their purchasing policy is followed. Views of responsible officials: There is no disagreement with the audit finding.
Child Nutrition Cluster - Assistance Listing Nos. 10.553, 10.555, 10.559 Recommendation: We recommend the District review their controls and procedures surrounding procurement to ensure their purchasing policy is followed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will review the Sole Soure form on an annual basis to make sure the form has not expired. Name(s) of the contact person(s) responsible for corrective action: Debrah Jones, Director of Strategic Sourcing and Contract Management (SSCM) Planned completion date for corrective action plan: 12/31/2024
We noted that the District does have policies and procedures in place for compliance with suspension and debarment requirements; however, we noted one out of eight vendors selected for testing had not been checked to verify they were not suspended or debarred. We did verify this vendor was not currently suspended or debarred through verification per SAM.gov and therefore, the District is in compliance with the grant requirements. Questioned costs: None Context: One vendor, out of a sample of eight, was found to have no evidence of verification that the vendor was not suspended or debarred. We did later verify that the vendor was not suspended or debarred. Cause: The District switched to working with the vendor directly mid-year and did not perform the suspension and debarment check at that time. The District’s Master Service Agreements contain a clause regarding suspension and debarment but a Master Service Agreement was not entered into with the vendor at that time. Effect: The District could not be compliance with suspension and debarment requirements for its federal programs. Repeat Finding: No Recommendation: We recommend that the District implement policies for verifying suspension and debarment compliance for all transactions with vendors who do not have an existing Master Services Agreement. For vendors with long term agreements, we also recommend reviewing the vendor’s status in SAM.gov at the start of each fiscal year. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Identification Number and Year: 24UT311N1099 - 2024 Pass-Through Agency: Colorado Department of Education Pass-Through Numbers: 4553, 4555, 4559, 6555 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Per 2 CFR 200.303, requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party. Condition: We noted that the District does have policies and procedures in place for compliance with suspension and debarment requirements; however, we noted one out of eight vendors selected for testing had not been checked to verify they were not suspended or debarred. We did verify this vendor was not currently suspended or debarred through verification per SAM.gov and therefore, the District is in compliance with the grant requirements. Questioned costs: None Context: One vendor, out of a sample of eight, was found to have no evidence of verification that the vendor was not suspended or debarred. We did later verify that the vendor was not suspended or debarred. Cause: The District switched to working with the vendor directly mid-year and did not perform the suspension and debarment check at that time. The District’s Master Service Agreements contain a clause regarding suspension and debarment but a Master Service Agreement was not entered into with the vendor at that time. Effect: The District could not be compliance with suspension and debarment requirements for its federal programs. Repeat Finding: No Recommendation: We recommend that the District implement policies for verifying suspension and debarment compliance for all transactions with vendors who do not have an existing Master Services Agreement. For vendors with long term agreements, we also recommend reviewing the vendor’s status in SAM.gov at the start of each fiscal year. Views of responsible officials: There is no disagreement with the audit finding.
Child Nutrition Cluster - Assistance Listing Nos. 10.553, 10.555, 10.559 Recommendation: We recommend that the District implement policies for verifying suspension and debarment compliance for all transactions with vendors who do not have an existing Master Services Agreement. For vendors with long term agreements, we also recommend reviewing the vendor's status in SAM.gov at the start of each fiscal year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: On a quarterly basis the District will perform a supplier audit. This auit will include a search of SAM.gov and documenting the results of whether the supplier is suspended or disbarred. Name(s) of the contact person(s) responsible for corrective action: Debrah Jones, Director of Strategic Sourcing and Contract Management (SSCM) Planned completion date for the corrective action plan: 6/30/2025
FAC accepted this audit on March 19, 2024 — management decision was due September 19, 2024.
FAC accepted this audit on March 7, 2023 — management decision was due September 7, 2023.
FAC accepted this audit on March 7, 2022 — management decision was due September 7, 2022.
FAC accepted this audit on March 21, 2021 — management decision was due September 21, 2021.
During our testing, we noted a total of $9,190 of charter school purchases that occurred outside of the period of performance for the federal award, March 1, 2020 through December 30, 2020. Questioned Costs: $9,190 Context: In our sample of twenty-four disbursements, CLA noted multiple instances of expenses, totaling $9,190, where the charter school purchase occurred prior to the beginning of the award's period of performance beginning on March 1, 2020. Cause: This finding occurred because the review of the charter school supporting documents for expenses charge to the award took place subsequent to the fiscal year end close. The District was unable to obtain all supporting invoices from all charter schools prior to closing the fiscal year 2020 expenses for the federal award. Effect: The District is not in compliance with the period of performance requirements for the federal award. Repeat Finding: This is not a repeat finding. Recommendation: CLA recommends the District implement a process to review all costs coded to the federal award to ensure that the transactions occurred within the prescribed period of performance. Views of responsible officials and planned corrective actions: The District agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: The Code of Federal Regulations 2 CFR 200.403, Factors Affecting Allowability of Costs, requires that, except as otherwise authorized, costs must conform to any limitations or exclusions set forth in the Federal Awards, and the purchase cost must be incurred during the approved budget period. As outlined in the compliance supplement and notice of federal award, this period extends from dates March 1, 2020 through December 30, 2020. Condition: During our testing, we noted a total of $9,190 of charter school purchases that occurred outside of the period of performance for the federal award, March 1, 2020 through December 30, 2020. Questioned Costs: $9,190 Context: In our sample of twenty-four disbursements, CLA noted multiple instances of expenses, totaling $9,190, where the charter school purchase occurred prior to the beginning of the award's period of performance beginning on March 1, 2020. Cause: This finding occurred because the review of the charter school supporting documents for expenses charge to the award took place subsequent to the fiscal year end close. The District was unable to obtain all supporting invoices from all charter schools prior to closing the fiscal year 2020 expenses for the federal award. Effect: The District is not in compliance with the period of performance requirements for the federal award. Repeat Finding: This is not a repeat finding. Recommendation: CLA recommends the District implement a process to review all costs coded to the federal award to ensure that the transactions occurred within the prescribed period of performance. Views of responsible officials and planned corrective actions: The District agrees with the finding.
Recommendation: CLA recommends the District implement a process to review all costs coded to the federal award to ensure that the transactions occurred within the prescribed period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Due to the emergency nature of these funds, the District chose to pass through these funds to the charger schools in full to ensure they could purchase what was need to protect their community during school hours and fulfill educational needs in a COVID friendly manner. By doing so, the District had to rely on charters that are managed outside of the main District system to properly understand the grant compliance and provide the necessary backup in a timely manner. This practice is outside of normal District practice and procedure. In the future the District will adjust the practice to instead reimburse charter schools quickly and not pass through funds in total. This will allow the normal review process to function as designed. Name(s) of the contact person(s) responsible for corrective action: Jana Schleusner Planned completion date for corrective action plan: February 2021
During our testing, we noted a total of $306 of payroll costs charged to the federal award that were not necessary expenditures due to the public health emergency that were not accounted for in the government?s most recently approved budget. Questioned Costs: $306 Context: In our sample of twenty-three disbursements, CLA noted one instance of a personnel costs that did not conform to the limitations set forth in the federal award, as the cost was already included in the most recently approved budget. Cause: This finding was caused by a calculation error in allocating the proper portion of an employee's time incurred for allowable activities under the federal award. Effect: The District is not in compliance with the allowable cost requirements for the federal award. Repeat Finding: This is not a repeat finding. Recommendation: CLA recommends that the District implement a process to ensure all payroll costs allocated to the federal award match the actual time incurred performing allowable activities under the federal award. Views of responsible officials and planned corrective actions: The District agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: The Code of Federal Regulations 2 CFR 200.403, Factors Affecting Allowability of Costs, requires that, except as otherwise authorized, in order to be allowable under federal awards, costs must conform to any limitations or exclusions set forth in the Federal Awards, and be accorded consistent treatment. The federal award limits expenditures to necessary expenditures incurred due to the public health emergency that are not accounted for in the government?s most recently approved budget. Condition: During our testing, we noted a total of $306 of payroll costs charged to the federal award that were not necessary expenditures due to the public health emergency that were not accounted for in the government?s most recently approved budget. Questioned Costs: $306 Context: In our sample of twenty-three disbursements, CLA noted one instance of a personnel costs that did not conform to the limitations set forth in the federal award, as the cost was already included in the most recently approved budget. Cause: This finding was caused by a calculation error in allocating the proper portion of an employee's time incurred for allowable activities under the federal award. Effect: The District is not in compliance with the allowable cost requirements for the federal award. Repeat Finding: This is not a repeat finding. Recommendation: CLA recommends that the District implement a process to ensure all payroll costs allocated to the federal award match the actual time incurred performing allowable activities under the federal award. Views of responsible officials and planned corrective actions: The District agrees with the finding.
Recommendation: CLA recommends that the District implement a process to ensure all payroll costs allocated to the federal award match the actual time incurred performing allowable activities under the federal award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This grant was distributed to Districts in March 2020, but the guidance was not significantly finalized until the following fiscal year. Therefore, the District tracked potential expenditures for 19-20 school year in excel spreadsheets that was continually updated and changed to reflect new guidance. The District had two types of employees that were compensated for hazard pay during the pandemic, salary employees who were paid extra pay, and hourly employees paid overtime. The extra pay was taken directly from the general ledger account while the overtime portion of pay had to be calculated manually. The noted error was made due to the hourly employee being incorrectly identified as an extra pay or salary employee instead of hourly meaning the calculation was not performed. Due to the timing and nature of this grant, the process occurred outside of normal District process and procedure. In the future if the District must operate outside of the normal process, they will ensure a thorough review of all calculations and assumptions is completed before posting. Name(s) of the contact person(s) responsible for corrective action: Jana Schleusner Planned completion date for corrective action plan: February 2021 If the Colorado Department of Education has questions regarding this plan, please call Jana Schleusenr at 303-503-0368.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 19, 2018 — management decision was due June 19, 2019.
FAC accepted this audit on January 8, 2018 — management decision was due July 8, 2018.
FAC accepted this audit on January 17, 2017 — management decision was due July 17, 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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