EIN: 846014683
UEI: CV6VUNKYYRL8
Audited by: CliftonLarsonAllen LLP
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 February 12, 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 August 12, 2026 (17 days ago).
What is a management decision? →FAC accepted this audit on December 18, 2024 — management decision was due June 18, 2025.
FAC accepted this audit on January 29, 2024 — management decision was due July 29, 2024.
During our testing, we noted 8 employees who had amounts incorrectly charged to the grant and 3 employees who did not have documented time and effort in a reasonable period. Questioned costs: $52,317 Known Context: During our testing, we noted the District did not thoroughly review the year end balances charged to the grant by employee to ensure the amounts were charged correctly. The District's new enterprise resource planning (ERP) system allocated payroll changes made via journal entry in addition to the District's manual journal entry, which in effect overcorrected the error. This caused adjustments made to personnel expenditures to not be reversed from the expenditures charged to the grant. There was a total of 8 employees where this error occurred. Further, during our testing, we noted 3 employees who had time and effort documented after our selections for testing were made. This did not result in any questioned costs being charged to the grant but was an issue with the grant controls not operating as they should. Cause: The District was unaware the accounting software was not reducing these amounts from the grant, and did not add a check to their controls to ensure it was being done accurately. Further, the 3 employees with no time and effort was due to their time being allocated after the fact, as they were determined to have eligible time worked for ESSER. Effect: Salaries and wages paid with federal funding have the potential of being funded by the grant when their time was not eligible for the grant's purpose and/or actual payroll charges were subsequently reversed. Recommendation: We recommend the District add a review process into their controls to ensure all employees’ time being charged to the grant is accurately captured. Additionally, we recommend the District review and adjust all final time and effort certifications in a timely manner, based on the final adjusted and allowable personnel expenditures charged to the grant. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Name: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Identification Number and Year: S425U210033 - 2022 Pass-Through Agency: Colorado Department of Education Pass-Through Number(s): 4414, 9914 Award Period: March 24, 2021 through September 30, 2023 Compliance Requirement: Allowable Activities Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the allowable costs and activities. The District should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted 8 employees who had amounts incorrectly charged to the grant and 3 employees who did not have documented time and effort in a reasonable period. Questioned costs: $52,317 Known Context: During our testing, we noted the District did not thoroughly review the year end balances charged to the grant by employee to ensure the amounts were charged correctly. The District's new enterprise resource planning (ERP) system allocated payroll changes made via journal entry in addition to the District's manual journal entry, which in effect overcorrected the error. This caused adjustments made to personnel expenditures to not be reversed from the expenditures charged to the grant. There was a total of 8 employees where this error occurred. Further, during our testing, we noted 3 employees who had time and effort documented after our selections for testing were made. This did not result in any questioned costs being charged to the grant but was an issue with the grant controls not operating as they should. Cause: The District was unaware the accounting software was not reducing these amounts from the grant, and did not add a check to their controls to ensure it was being done accurately. Further, the 3 employees with no time and effort was due to their time being allocated after the fact, as they were determined to have eligible time worked for ESSER. Effect: Salaries and wages paid with federal funding have the potential of being funded by the grant when their time was not eligible for the grant's purpose and/or actual payroll charges were subsequently reversed. Recommendation: We recommend the District add a review process into their controls to ensure all employees’ time being charged to the grant is accurately captured. Additionally, we recommend the District review and adjust all final time and effort certifications in a timely manner, based on the final adjusted and allowable personnel expenditures charged to the grant. Views of responsible officials: There is no disagreement with the audit finding.
BOULDER VALLEY SCHOOL DISTRICT CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Boulder Valley School District respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Education 2023-001 COVID-19 – Education Stabilization Fund – Assistance Listing No. 84.425U Recommendation: We recommend the District add a review process into their controls to ensure all employees’ time being charged to the grant is accurately captured. Additionally, we recommend the District review and adjust all final time and effort certifications in a timely manner, based on the final adjusted and allowable personnel expenditures charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will take the following actions in response to the finding: Missing time and effort certifications have been obtained from the 3 employees. Adjustments will be made to ensure the grant is charged the correct amount of eligible personnel costs. To align with the timing of semi-annual time and effort certifications in December and June each year, the District will implement the following procedures in February and September, related to each preceding 6-month period: o Review personnel costs charged to each grant on an employee-by-employee basis to ensure the amount charged to the grant is accurate. o Review time and effort certifications for all employees, compared to the final actual personnel costs charged to each grant. Assess and implement functionality in the Infor ERP system to: o Maintain time and effort records and have employees certify their time within the Infor ERP system. This process is currently manual and outside of the ERP system. o Develop, test and implement grant reporting capabilities in the Infor ERP system, to assist in monitoring all District grants. Efforts to date with Infor consultants to develop grant reports have not achieved the desired results. Current reports must be manually generated. Name of the contact person responsible for corrective action: Bill Sutter, CFO Planned completion date for corrective action plan: September 2024 If the Colorado Department of Education has questions regarding this plan, please call Bill Sutter, CFO at 720-561-5019.
FAC accepted this audit on March 14, 2023 — management decision was due September 14, 2023.
FAC accepted this audit on February 21, 2022 — management decision was due August 21, 2022.
FAC accepted this audit on January 4, 2021 — management decision was due July 4, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 9, 2018 — management decision was due June 9, 2019.
FAC accepted this audit on December 12, 2017 — management decision was due June 12, 2018.
FAC accepted this audit on December 7, 2016 — management decision was due June 7, 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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