Colorado · Nonprofit · $2M-$10M in federal spending
BSCS SCIENCE LEARNING
COLORADO SPRINGS, CO
The FY2025 single audit reports no findings. Audits on file for FY2023–FY2025: FY2023, FY2024, FY2025.
Score: 0 of 100 (FY2025 audit)
The sum of eight parts, each read from the audit. How the score works.
| Part | Rule | Points | Max |
|---|
| Material weaknesses | 8 points each | 0 | 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 | | 0 | 100 |
Federal funding, FY2025
$3,224,504 in federal awards spent, across 1 program. Largest funding agencies:
| Agency | Spent |
|---|
| National Science Foundation | $1,719,198 |
| Department of Education | $1,505,306 |
FY2025 audit
- FAC record
- 2025-12-GSAFAC-0000420849
- Fiscal year end
- December 31, 2025
- Accepted by FAC
- June 15, 2026
- Federal spending
- $3,224,504 · 1 program
- Major programs
- 1
- Score
- 0 of 100
No findings reported.
FY2024 audit
- FAC record
- 2024-12-GSAFAC-0000371259
- Fiscal year end
- December 31, 2024
- Accepted by FAC
- June 5, 2025
- Federal spending
- $5,351,213 · 1 program
- Major programs
- 1
- Score
- 0 of 100
No findings reported.
FY2023 audit
- FAC record
- 2023-12-GSAFAC-0000045273
- Fiscal year end
- December 31, 2023
- Accepted by FAC
- June 28, 2024
- Federal spending
- $6,654,345 · 3 programs
- Major programs
- 3
- Score
- 6 of 100
Finding 2023-001
significant deficiencyother matters
- Program
- EDUCATION RESEARCH, DEVELOPMENT AND DISSEMINATION (84.305); INVESTING IN INNOVATION (I3) FUND (84.411); RESEARCH AND DEVELOPMENT (47.076)
- Compliance requirement
- Other
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
BSCS Science Learning prepares the SEFA annually for the single audit. The original SEFA received mistakenly included a subaward amount that was not allowed by the grant agency due to the way the data was generated by the accounting system. The account criteria in the accounting system used to generate the SEFA expenditures did not segregate subaward and subcontractor expenditures.
Finding 2023-002
significant deficiencyother matters
- Program
- EDUCATION RESEARCH, DEVELOPMENT AND DISSEMINATION (84.305); INVESTING IN INNOVATION (I3) FUND (84.411); RESEARCH AND DEVELOPMENT (47.076)
- Compliance requirement
- Other
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
The original general ledger support for the total expenditures reported on the SEFA did not match the SEFA received by an immaterial amount due to the manner in which the general ledger detail was generated from the accounting system was done prior to a necessary adjustment being posted.