EIN: 846014380
UEI: R833SR99SC48
Audited by: CLA (CliftonLarsonAllen LLP)
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 31, 2026
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 (57 days ago).
What is a management decision? →FAC accepted this audit on November 5, 2024 — management decision was due May 5, 2025.
The District recalculated the income incorrectly for one student, based on the documentation returned by the student during the verification process. The incorrect recalculation led the District to conclude that the eligibility status of the student did not need to change, when the status should have been changed to a “paid” status.Questioned costs: $ 221 (known) Context: The district had 74 error prone applications. Of that 74, 32 applications (which covered 52 student accounts) were randomly selected for verification through the standard Federal process. 8 of the 32 applications selected for verification were tested in the single audit. One of the eight students sampled contained an incorrect recalculation of wages, which is an error rate of 12.5%. Cause: Inexperienced personnel and an oversight in the review process led to the District not catching the miscalculation. Effect: Compliance with the verification requirements for this program is not being met. Repeat Finding: No. Recommendation: We recommend the District continue to train the personnel involved with this program so that they can identify when a recalculation of income is incorrect. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Per 7 CFR Part 245.6a, Local Educational Agencies (LEA), such as the District, must verify the current free and reduced eligibility status of sampled students. Once this verification is complete, for those students with whose eligibility changed as a result of the verification, the LEA is required to change the eligibility status for those students so that the accurate amount of federal reimbursement is determined by the District. Condition: The District recalculated the income incorrectly for one student, based on the documentation returned by the student during the verification process. The incorrect recalculation led the District to conclude that the eligibility status of the student did not need to change, when the status should have been changed to a “paid” status.Questioned costs: $ 221 (known) Context: The district had 74 error prone applications. Of that 74, 32 applications (which covered 52 student accounts) were randomly selected for verification through the standard Federal process. 8 of the 32 applications selected for verification were tested in the single audit. One of the eight students sampled contained an incorrect recalculation of wages, which is an error rate of 12.5%. Cause: Inexperienced personnel and an oversight in the review process led to the District not catching the miscalculation. Effect: Compliance with the verification requirements for this program is not being met. Repeat Finding: No. Recommendation: We recommend the District continue to train the personnel involved with this program so that they can identify when a recalculation of income is incorrect. Views of responsible officials: There is no disagreement with the audit finding.
Action taken in response to finding: The employee responsible for eligibility processing and verification is new to the process. The employee attended all of the trainings provided by CDE prior to conducting verification. The employee misinterpreted “net wages” vs “gross wages” on the paystub, which led to this discrepancy. The household had listed net wages on their application this year and prior years. The student’s status was corrected and backdated to the verification response date. April and May 2024 claims are not affected by overpayment due to the student’s status having been updated before claims were sent to the state for payment. USDA disregards overpayment of reimbursement if the amount does not exceed $600 annually (Section 119c). Since the amount is not over $600, CDE is not required to collect the discrepancy. The District will move into 100% Community Eligibility Provision (CEP) for SY 2024-2025, and continuing for up to 5 consecutive years following enrollment into the provisional program. CEP does not require income application submittal, thus does not host an annual verification certification because data is received solely through Direct Certification reports provided by CDE monthly. Staff responsible for eligibility determination will continue to take the online trainings from CDE and our Nutrition Software annually as required. Name(s) of the contact person(s) responsible for corrective action: Kari Jacobs Planned completion date for corrective action plan: 5/2/2024
FAC accepted this audit on January 29, 2024 — management decision was due July 29, 2024.
FAC accepted this audit on November 16, 2022 — management decision was due May 16, 2023.
FAC accepted this audit on February 7, 2022 — management decision was due August 7, 2022.
FAC accepted this audit on February 7, 2021 — management decision was due August 7, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 12, 2018 — management decision was due May 12, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on December 4, 2017 — management decision was due June 4, 2018.
FAC accepted this audit on November 18, 2016 — management decision was due May 18, 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.
Browse other Single Audit organizations in Colorado →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
