EIN: 846011994
UEI: DKDTYWR888T4
Audited by: McMahan and Associates, L.L.C.
Oversight agency: 93 [Department of Health and Human Services]
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Showing data from September 7, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 6, 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 6, 2026 (71 days ago).
What is a management decision? →FAC accepted this audit on February 3, 2025 — management decision was due August 3, 2025.
FAC accepted this audit on February 8, 2024 — management decision was due August 8, 2024.
FAC accepted this audit on February 14, 2023 — management decision was due August 14, 2023.
FAC accepted this audit on January 28, 2022 — management decision was due July 28, 2022.
The District submitted reimbursement for part of a BOCES assessment that was included in its previously budgeted expenses. Questioned Costs: Total questioned costs were $21,582. Context: The finding was noted in only one of seventeen transactions selected for testing. Effect: Compliance over allowed costs was not followed. Cause: The District misinterpreted guidance provided by the Colorado Department of Education throughout the year. Recommendation: We recommend that the District continue to seek additional guidance on the grant to ensure compliance requirements are followed. Views of Responsible Officials and Planned Corrective Action: We agree with the auditor's recommendation and have amended the reimbursement report to remove the disallowed cost.
Show full finding ▾Hide full finding ▴Coronavirus Relief Fund (CFDA 21.019), Department of Treasury Passed through Colorado Department of Local Affairs Grant Period: Year ended June 30, 2021 Criteria or Specific Requirement: Grant criteria requires that payments from the Fund may only be used to cover costs that 1) are necessary expenditures incurred due to the public health emergency with respect to the Coronavirus Disease (COVID-19), 2) were not accounted for in the budget most recently approved as of March 27, 2020 (the date of enactment of the CARES Act) and 3) were incurred during the period that begins March 1, 2020, and ends on December 31, 2021. Condition: The District submitted reimbursement for part of a BOCES assessment that was included in its previously budgeted expenses. Questioned Costs: Total questioned costs were $21,582. Context: The finding was noted in only one of seventeen transactions selected for testing. Effect: Compliance over allowed costs was not followed. Cause: The District misinterpreted guidance provided by the Colorado Department of Education throughout the year. Recommendation: We recommend that the District continue to seek additional guidance on the grant to ensure compliance requirements are followed. Views of Responsible Officials and Planned Corrective Action: We agree with the auditor's recommendation and have amended the reimbursement report to remove the disallowed cost.
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: Paul Anderson, Chief Financial Officer 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 anticipated to be approved by CDE.
FAC accepted this audit on February 15, 2021 — management decision was due August 15, 2021.
FAC accepted this audit on February 3, 2020 — management decision was due August 3, 2020.
FAC accepted this audit on February 3, 2019 — management decision was due August 3, 2019.
FAC accepted this audit on April 19, 2018 — management decision was due October 19, 2018.
FAC accepted this audit on August 2, 2017 — management decision was due February 2, 2018.
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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