EIN: 846012146
UEI: NRK7D8MYXTJ4
Audited by: McMahan and Associates, L.L.C.
Oversight agency: 84 [Department of Education]
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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 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 September 2, 2026 (2 days from today).
What is a management decision? →During our June 30, 2025 testing of the Title I program, we found errors in student withdrawal forms and exit codes reported to CDE. Effect: The District does not have the proper procedures set up to ensure exit codes are accurate in the system and therefore submitted inaccurate data to the Colorado Department of Education. Cause: The District experienced significant turnover in its Finance Department, and staff is all fairly new. Although improvement was made to obtain withdrawal forms, not all of the exit codes recorded in the system were correct. Repeat Finding: Yes. Questioned Costs: None. Recommendation: We recommend the District establish procedures to ensure appropriate documentation is retained and recorded in the system to allow for consistent and accurate reporting in accordance with the Uniform Guidance. View of Responsible Officials: The District agrees with the finding. Please see separately prepared corrective action plan.
Show full finding ▾Hide full finding ▴Program: Title I Grants to Local Educational Agencies (“Title I”) ALN: 84.010 Compliance Requirement: Level of Effort – Maintenance of Effort Criteria: Management is responsible for internal controls over compliance with Level of Effort – Maintenance of Effort in accordance with the Uniform Guidance. Condition: During our June 30, 2025 testing of the Title I program, we found errors in student withdrawal forms and exit codes reported to CDE. Effect: The District does not have the proper procedures set up to ensure exit codes are accurate in the system and therefore submitted inaccurate data to the Colorado Department of Education. Cause: The District experienced significant turnover in its Finance Department, and staff is all fairly new. Although improvement was made to obtain withdrawal forms, not all of the exit codes recorded in the system were correct. Repeat Finding: Yes. Questioned Costs: None. Recommendation: We recommend the District establish procedures to ensure appropriate documentation is retained and recorded in the system to allow for consistent and accurate reporting in accordance with the Uniform Guidance. View of Responsible Officials: The District agrees with the finding. Please see separately prepared corrective action plan.
Compliance Requirement: Special Tests and Provisions Questioned Costs: None. Corrective Action: In February 2026, the District was notified that inadequate supporting documentation could not be located relating to the graduation cohort requirements specifically regarding student withdrawal forms and exit codes reported to the Colorado Department of Education (CDE). The lack of documentation was primarily attributable to significant staff turnover during Fiscal Years 2024 and 2025. This turnover resulted in inconsistencies in record retention practices and gaps in documentation management procedures associated with student withdrawal records and related reporting requirements. To address this issue, the District is implementing corrective measures to strengthen internal controls and ensure ongoing compliance. The District is actively developing and formalizing written procedures that clearly define documentation requirements, roles and responsibilities, and timelines related to student withdrawals and exit coding. All supporting documentation will be uploaded at the time of record creation into a centralized electronic system for each student. The District is also establishing a system of redundancy, including supervisory review and periodic internal checks, to ensure completeness, accuracy, and retention of required documentation. These controls are designed to prevent future documentation deficiencies and to ensure full compliance with state reporting requirements. The District is committed to maintaining accurate records and strengthening internal processes to support continued compliance requirements. Personnel Responsible for Corrective Action: Kathryn Sampson, Executive Director – Finance & Operations Anticipated Completion Date: February 2026
2024-002
FAC accepted this audit on August 1, 2025 — management decision was due February 1, 2026.
During our June 30, 2024 testing of the Title I program, we were unable to test a sample of student withdrawals, to verify the withdrawal code and purpose of withdrawals for the cohort requirements. Effect: The District does not have the proper records as it relates to student withdrawals, and thus cannot confirm proper removal from the graduation rate cohort at the State level and under the correct withdrawal code. Cause: The District experienced significant turnover in its Finance Department, and therefore could not provide any documentation or support evidencing student withdrawals. Repeat Finding: No. Questioned Costs: None. Recommendation: We recommend the District establish procedures to ensure appropriate documentation is obtained related to removal of students from a cohort in accordance with Uniform Guidance. View of Responsible Officials: The District agrees with the finding. Please see separately prepared corrective action plan.
Show full finding ▾Hide full finding ▴Program: Title I Grants to Local Educational Agencies (“Title I”) ALN: 84.010 Compliance Requirement: Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Policies and procedures should exist to verify accurate student graduation records are maintained and proper classification of student withdrawals is reported. To remove a student from the cohort, a school or Local Educational Agency (“LEA”) must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: During our June 30, 2024 testing of the Title I program, we were unable to test a sample of student withdrawals, to verify the withdrawal code and purpose of withdrawals for the cohort requirements. Effect: The District does not have the proper records as it relates to student withdrawals, and thus cannot confirm proper removal from the graduation rate cohort at the State level and under the correct withdrawal code. Cause: The District experienced significant turnover in its Finance Department, and therefore could not provide any documentation or support evidencing student withdrawals. Repeat Finding: No. Questioned Costs: None. Recommendation: We recommend the District establish procedures to ensure appropriate documentation is obtained related to removal of students from a cohort in accordance with Uniform Guidance. View of Responsible Officials: The District agrees with the finding. Please see separately prepared corrective action plan.
Corrective Action: In February 2025 the District was notified that inadequate supporting documentation could not be located relating to the Maintenance of Effort calculations, due to significant turnover of District staff turnover during the fiscal year 2024. Moving forward, the District will seek additional guidance to ensure compliance requirements and level of effort guidelines are followed and supporting documentation is retained. Personnel Responsible for Corrective Action: Sarah Siegrist, External Consultant Anticipated Completion Date: February 2025.
FAC accepted this audit on July 18, 2024 — management decision was due January 18, 2025.
FAC accepted this audit on December 11, 2022 — management decision was due June 11, 2023.
FAC accepted this audit on February 24, 2022 — management decision was due August 24, 2022.
FAC accepted this audit on December 13, 2020 — management decision was due June 13, 2021.
FAC accepted this audit on March 11, 2020 — management decision was due September 11, 2020.
FAC accepted this audit on December 3, 2018 — management decision was due June 3, 2019.
FAC accepted this audit on January 22, 2018 — management decision was due July 22, 2018.
FAC accepted this audit on January 16, 2017 — management decision was due July 16, 2017.
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