EIN: 846012305
UEI: WF3VJB9E73Z5
Audited by: DMC Auditing and Consulting, LLC
Oversight agency: 10 [Department of Agriculture]
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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 March 23, 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 23, 2026 (19 days from today).
What is a management decision? →Based on our sample selection of four vendors for testing, we have identified that two of the four vendors tested did not have adequate verification of suspension and debarment. Upon further testing and discussion, the District does not have internal controls in place to verify suspension and debarment on vendors that are paid greater than or equal to $25,000, as required by 2 CFR 200 for various federal awards. Upon further compliance testing, vendors in our testing were in compliance with the requirement. Questioned Costs: No questioned costs have been identified. Cause: The District’s internal controls over suspension and debarment requirement were not properly designed or implemented. Effect: Without internal controls over compliance, the District may not be able to identify noncompliance with a suspended or debarred vendors in a timely manner and may incur potential questioned costs without knowledge of the noncompliance. Repeat Finding: No. Recommendation: We recommend that the District implement internal controls over the suspension and debarment requirement and add this requirement to the procurement process at the District. In addition, we recommend that the District periodically review federal expenditure reports to identify vendors that may have been paid with federal grants in excess of the $25,000 suspension and debarment threshold to prevent potential noncompliance. Corrective Action Plan: Reported on page 64.
Show full finding ▾Hide full finding ▴2025-002: Material Weakness in Internal Controls over Compliance with Suspension and Debarment Federal Assistance Listing Number: 10.553 and 10.555 Federal Award Year: 2025 Program Title: Child Nutrition Cluster Name of Federal Agency: U.S. Department of Agriculture Name of Pass-Through Entity: Colorado Department of Education COVID-19 Program: No Criteria: 2 CFR §200.303 requires that the grant recipient must establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These controls should align with the guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Based on our sample selection of four vendors for testing, we have identified that two of the four vendors tested did not have adequate verification of suspension and debarment. Upon further testing and discussion, the District does not have internal controls in place to verify suspension and debarment on vendors that are paid greater than or equal to $25,000, as required by 2 CFR 200 for various federal awards. Upon further compliance testing, vendors in our testing were in compliance with the requirement. Questioned Costs: No questioned costs have been identified. Cause: The District’s internal controls over suspension and debarment requirement were not properly designed or implemented. Effect: Without internal controls over compliance, the District may not be able to identify noncompliance with a suspended or debarred vendors in a timely manner and may incur potential questioned costs without knowledge of the noncompliance. Repeat Finding: No. Recommendation: We recommend that the District implement internal controls over the suspension and debarment requirement and add this requirement to the procurement process at the District. In addition, we recommend that the District periodically review federal expenditure reports to identify vendors that may have been paid with federal grants in excess of the $25,000 suspension and debarment threshold to prevent potential noncompliance. Corrective Action Plan: Reported on page 64.
The District will implement internal controls over the suspension and debarment requirement and add this requirement to the procurement process at the District. In addition, we recommend that the District periodically review federal expenditure reports to identify vendors that may have been paid with federal grants in excess of the $25,000 suspension and debarment threshold to prevent potential noncompliance. All district employees who are approved to obtain bids for purchases have already been informed and trained on the expectation on obtaining proof of suspension and debarment requirements from any vendor they receive bids from or plan on making purchases from that will exceed the $25,000 threshold. Responsible Official: Mandee Campbell, Director of Business Services Anticipated Completion Date: April 1, 2026
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on January 9, 2024 — management decision was due July 9, 2024.
FAC accepted this audit on January 3, 2023 — management decision was due July 3, 2023.
FAC accepted this audit on January 10, 2022 — management decision was due July 10, 2022.
FAC accepted this audit on February 25, 2021 — management decision was due August 25, 2021.
FAC accepted this audit on January 5, 2020 — management decision was due July 5, 2020.
FAC accepted this audit on January 14, 2019 — management decision was due July 14, 2019.
FAC accepted this audit on January 16, 2018 — management decision was due July 16, 2018.
FAC accepted this audit on January 8, 2017 — management decision was due July 8, 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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