EIN: 846012505
UEI: E7AMS9BJEQL4
Audited by: McMahan and Associates, L.L.C.
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 18, 2025. 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 June 18, 2026 (82 days ago).
What is a management decision? →FAC accepted this audit on January 21, 2025 — management decision was due July 21, 2025.
FAC accepted this audit on November 16, 2023 — management decision was due May 16, 2024.
FAC accepted this audit on November 13, 2022 — management decision was due May 13, 2023.
The District submitted monthly meal counts for reimbursement that did not agree with system counts of meals served. Questioned Costs: Total questioned costs were overcounted 1,134 breakfasts and 2,794 lunches, or $14,855.52 in overclaimed meals for the first four months of the year. Context: The findings were noted in four of twelve monthly reimbursements tested. Effect: Noncompliance over cash reimbursements for meal counts. Cause: The District did not have controls in place to review reimbursement reporting until implementing controls from the prior year single audit finding recommended in November 2021. There were no further findings in the current year once the finding was reported. Recommendation: We noted that the finding was mitigated mid-year, when the District implemented new controls. There is no further recommendation as the finding was mitigated. Views of Responsible Officials and Planned Corrective Action: We agree with the auditor's recommendation and will continue internal controls to ensure accuracy over meal reporting.
Show full finding ▾Hide full finding ▴ational School Lunch Program (ALN 10.555), Department of Treasury Passed through Colorado Department of Education Type of Finding: Questioned Costs Find. Grant Period: Year ended June 30, 2022 Criteria or Specific Requirement: To obtain cash assistance, the District must submit monthly claims for reimbursement. The monthly entitlement to reimbursement payments is generally computed by multiplying number of meals served by a prescribed reimbursement rate. Condition: The District submitted monthly meal counts for reimbursement that did not agree with system counts of meals served. Questioned Costs: Total questioned costs were overcounted 1,134 breakfasts and 2,794 lunches, or $14,855.52 in overclaimed meals for the first four months of the year. Context: The findings were noted in four of twelve monthly reimbursements tested. Effect: Noncompliance over cash reimbursements for meal counts. Cause: The District did not have controls in place to review reimbursement reporting until implementing controls from the prior year single audit finding recommended in November 2021. There were no further findings in the current year once the finding was reported. Recommendation: We noted that the finding was mitigated mid-year, when the District implemented new controls. There is no further recommendation as the finding was mitigated. Views of Responsible Officials and Planned Corrective Action: We agree with the auditor's recommendation and will continue internal controls to ensure accuracy over meal reporting.
The District respectfully submits the following corrective action plan for the year ended June 30, 2022. 2022-001 Summer Food Service Program for Children ? ALN 10.555 Compliance Requirement: Allowable Costs and Cost Principles Recommendation: We recommend that the District implement internal controls to ensure meal counts reconcile and agree to the reimbursement report requested, and appoint an employee to perform a second review of the reimbursement prior to submitting. Action taken in response to finding: The District agrees with the recommendation and implemented additional controls with the new food service director beginning in December 2021. Name(s) of the contact person(s) responsible for corrective action: Hollie Harlan, Chief Financial Officer Planned completion date for corrective action plan: The District implemented controls beginning December 2021 and no further findings were reported.
2021-002
FAC accepted this audit on November 23, 2021 — management decision was due May 23, 2022.
The District submitted payroll costs for salaried positions that were included in its budgeted expenses. The District additionally reimbursed a software license subscription expense that extended outside of the period of performance. Questioned Costs: Total questioned costs were $38,511.52. Context: The findings were noted in two of twelve expense transactions tested. 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 and include other allowable costs.
Show full finding ▾Hide full finding ▴Coronavirus Relief Fund (ALN 21.019), Department of Treasury Passed through Colorado Department of Local Affairs Type of Finding: Questioned costs findings. 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 payroll costs for salaried positions that were included in its budgeted expenses. The District additionally reimbursed a software license subscription expense that extended outside of the period of performance. Questioned Costs: Total questioned costs were $38,511.52. Context: The findings were noted in two of twelve expense transactions tested. 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 and include other allowable costs.
The District respectfully submits the following corrective action plan for the year ended June 30, 2021. 2021-001 Coronavirus Relief Fund ? ALN 21.019 Compliance Requirement: Allowable Costs and Cost Principles Recommendation: We recommend that the District continue to seek additional guidance on the grant to ensure compliance requirements are followed. Action taken in response to finding: The District agrees with the recommendation to seek additional guidance to ensure compliance requirements and allowable cost guidelines are followed. Expenditures to be covered with Coronavirus Relief Fund will be thoroughly reviewed in connection with updated guidance from the program to ensure allowable costs are followed. The District has already corrected and removed the questioned cost from reporting in order to comply with the finding. Name(s) of the contact person(s) responsible for corrective action: Hollie Harlan, Chief Financial Officer Planned completion date for corrective action plan: Corrected Fiscal Year 2020-21 reimbursements requests were submitted to CDE in November 2021 and guidance implementations are in effect immediately for all remaining grant expenditures.
The District submitted a monthly meal count for reimbursement that did not agree with system counts of meals served. Questioned Costs: Total questioned costs were undercounted 224 breakfasts and 906 lunches, or $4,464.96 in underclaimed meals. Context: The findings were noted in one of twelve monthly reimbursements tested. Effect: Noncompliance over cash reimbursements for meal counts. Cause: The District did not have controls in place to review reimbursement reporting and ensure accuracy of reimbursements and reporting. Recommendation: We recommend that the District implement internal controls to ensure meal counts reconcile and agree to the reimbursement report requested, and appoint an employee to perform a second review of the reimbursement prior to submitting. Views of Responsible Officials and Planned Corrective Action: We agree with the auditor's recommendation and will implement internal controls to ensure accuracy over meal reporting.
Show full finding ▾Hide full finding ▴Summer Food Service Program for Children (ALN 10.559), Department of Treasury. Passed through Colorado Department of Education Type of Finding: Material weakness in internal controls over compliance. Grant Period: Year ended June 30, 2021 Criteria or Specific Requirement: To obtain cash assistance, the District must submit monthly claims for reimbursement. The monthly entitlement to reimbursement payments is generally computed by multiplying number of meals served by a prescribed reimbursement rate. Condition: The District submitted a monthly meal count for reimbursement that did not agree with system counts of meals served. Questioned Costs: Total questioned costs were undercounted 224 breakfasts and 906 lunches, or $4,464.96 in underclaimed meals. Context: The findings were noted in one of twelve monthly reimbursements tested. Effect: Noncompliance over cash reimbursements for meal counts. Cause: The District did not have controls in place to review reimbursement reporting and ensure accuracy of reimbursements and reporting. Recommendation: We recommend that the District implement internal controls to ensure meal counts reconcile and agree to the reimbursement report requested, and appoint an employee to perform a second review of the reimbursement prior to submitting. Views of Responsible Officials and Planned Corrective Action: We agree with the auditor's recommendation and will implement internal controls to ensure accuracy over meal reporting.
2021-002 Summer Food Service Program for Children ? ALN 10.559 Compliance Requirement: Allowable Costs and Cost Principles Recommendation: We recommend that the District implement internal controls to ensure meal counts reconcile and agree to the reimbursement report requested, and appoint an employee to perform a second review of the reimbursement prior to submitting. Action taken in response to finding: The District agrees with the recommendation and will implement a secondary review of reimbursement as an additional internal control over compliance. Name(s) of the contact person(s) responsible for corrective action: Hollie Harlan, Chief Financial Officer Planned completion date for corrective action plan: The District plans to implement the control by December 2021 and will review all reimbursements already made from July 2021 ? November 2021 for accuracy.
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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