SCHOOL DIST.NO.1 IN THE CITY & COUNTY OF DENVER & STATE OF CO

Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.