Colorado · Local government · under $2M in federal spending
Huerfano School District No. RE-1
Walsenburg, CO
The FY2024 single audit reports 1 finding: 1 material weakness. Audits on file for FY2023–FY2025: FY2023, FY2024.
No FY2025 single audit on file as of October 30, 2026. For the fiscal year ending June 30, 2025, it was due March 31, 2026, 213 days earlier. It is expected because the FY2024 audit reported $1,222,768 in federal spending; an organization whose federal spending fell below the threshold would not need one.
Score: 8 of 100 (FY2024 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, FY2024
$1,222,768 in federal awards spent, across 8 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Education | $599,740 |
| Department of Agriculture | $367,916 |
| Department of Justice | $255,112 |
FY2024 audit
- FAC record
- 2024-06-GSAFAC-0000395730
- Fiscal year end
- June 30, 2024
- Accepted by FAC
- January 5, 2026; submitted 280 days after its due date (March 31, 2025)
- Federal spending
- $1,222,768 · 8 programs
- Major programs
- 2
- Score
- 8 of 100
Finding 2024-003
material weakness
- Program
- PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS (16.710); TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES (84.010)
- Compliance requirement
- Reporting
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
Condition and Context:
Reimbursement claim form/reports submitted to CDE or other granting/oversight agencies should be reconciled to the detailed transactions recorded in the general ledger prior to submitting such forms. The Business Manager should verify their records and any variances should be investigated and corrected on a timely basis. Reports and requests for reimbursement should be archived for future review.
Criteria:
The reimbursement forms should be reconciled to the detailed transactions recorded in the general ledger. The information reported on the reimbursement forms should be reviewed and verified for accuracy.
Cause:
The controls in place were not followed at times and the underlying expenditures requested for reimbursement were not reconciled to the general ledger. Copies of reimbursement requests and reports filed were not archived and available for review.
Effect:
The reimbursement claims could be incorrect if controls that are in place are not followed. Recommendation:
Reimbursement claim forms/reports submitted for government grants should be reconciled to the detailed transactions recorded in the general ledger prior to submitting such claims. The claims also need to be traced to receipt and reports and submissions archived for future review.
Response:
The School District will review their current procedures along with this recommendation.
Questioned Costs:
None.
FY2023 audit
- FAC record
- 2023-06-GSAFAC-0000027357
- Fiscal year end
- June 30, 2023
- Accepted by FAC
- February 29, 2024
- Federal spending
- $1,612,593 · 10 programs
- Major programs
- 1
- Score
- 0 of 100
No findings reported.