Colorado · Local government · under $2M in federal spending

Bayfield School District

Bayfield, CO

The FY2023 single audit reports 1 finding: 1 material weakness.

No FY2024 single audit on file as of October 30, 2026. For the fiscal year ending June 30, 2024, it was due March 31, 2025, 578 days earlier. It is expected because the FY2023 audit reported $1,028,295 in federal spending; an organization whose federal spending fell below the threshold would not need one.

Score: 8 of 100 (FY2023 audit)

The sum of eight parts, each read from the audit. How the score works.

Part	Rule	Points	Max
Material weaknesses	8 points each	8	24
Significant deficiencies	3 points each	0	9
Repeat findings	5 points each	0	15
Longest repeat chain	2 years 3, 3 years 6, 4 years 9, 5+ years 12	0	12
Modified major-program opinions	qualified 8 each; any adverse or disclaimer 15	0	15
Questioned costs	known amount of $25,000 or more, by share and dollars	0	15
Going concern	auditor included a going-concern paragraph	0	5
Prior-year lateness	prior-year audit late or not filed, scored only with a finding	0	5
Score		8	100

Federal funding, FY2023

$1,028,295 in federal awards spent, across 12 programs. Largest funding agencies:

Agency	Spent
Department of Agriculture	$567,712
Department of Education	$454,146
National Foundation on the Arts and Humanities	$6,437

FY2023 audit

FAC record: 2023-06-GSAFAC-0000014954
Fiscal year end: June 30, 2023
Accepted by FAC: January 18, 2024
Federal spending: $1,028,295 · 12 programs
Major programs: 1
Score: 8 of 100

Finding 2023-001

material weakness

Program: CHILD NUTRITION CLUSTER (10.553, 10.555)
Compliance requirement: Eligibility
FAC record: FY2023 audit on fac.gov

Finding text from the filing

Eligibility Material Weakness, Internal Control Over Compliance

Criteria: The Child Nutrition Cluster programs provide food related benefits to eligible children in public and summer programs. The District is responsible for determining the eligibility program participants based on the program requirements.

Condition and Cause: The District did not have documented internal controls over the eligibility determinations for the period under audit.

Effect: The District may not timely detect errors in eligibility determinations for program participants

Questioned Costs: None

Context: 60 participant eligibility determination were reviewed.

Identification As A Repeat Finding: N/A

Recommendation: We recommend that District management ensure effective internal controls are consistently documented.

Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.