Moffat County School District RE-1

Program: Title I Grants to Local Educational Agencies (“Title I”) ALN: 84.010

Compliance Requirement: Level of Effort – Maintenance of Effort Criteria: Management is responsible for internal controls over compliance with Level of Effort – Maintenance of Effort in accordance with the Uniform Guidance. Condition: During our June 30, 2025 testing of the Title I program, we found errors in student withdrawal forms and exit codes reported to CDE. Effect: The District does not have the proper procedures set up to ensure exit codes are accurate in the system and therefore submitted inaccurate data to the Colorado Department of Education. Cause: The District experienced significant turnover in its Finance Department, and staff is all fairly new. Although improvement was made to obtain withdrawal forms, not all of the exit codes recorded in the system were correct. Repeat Finding: Yes. Questioned Costs: None. Recommendation: We recommend the District establish procedures to ensure appropriate documentation is retained and recorded in the system to allow for consistent and accurate reporting in accordance with the Uniform Guidance. View of Responsible Officials: The District agrees with the finding. Please see separately prepared corrective action plan.

Program: Title I Grants to Local Educational Agencies (“Title I”) ALN: 84.010 Compliance Requirement: Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Policies and procedures should exist to verify accurate student graduation records are maintained and proper classification of student withdrawals is reported. To remove a student from the cohort, a school or Local Educational Agency (“LEA”) must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: During our June 30, 2024 testing of the Title I program, we were unable to test a sample of student withdrawals, to verify the withdrawal code and purpose of withdrawals for the cohort requirements. Effect: The District does not have the proper records as it relates to student withdrawals, and thus cannot confirm proper removal from the graduation rate cohort at the State level and under the correct withdrawal code. Cause: The District experienced significant turnover in its Finance Department, and therefore could not provide any documentation or support evidencing student withdrawals. Repeat Finding: No. Questioned Costs: None. Recommendation: We recommend the District establish procedures to ensure appropriate documentation is obtained related to removal of students from a cohort in accordance with Uniform Guidance. View of Responsible Officials: The District agrees with the finding. Please see separately prepared corrective action plan.