1 Colo. Code Regs. § 301-39-8

Current through Register Vol. 47, No. 22, November 25, 2024

Section 1 CCR 301-39-8 - Department Audits of Districts

8.01 The Department shall perform audits of pupil enrollment count data to ensure the accuracy of the information used to determine funding.

8.02 Each district shall retain complete documentation supporting any certification made to the Department or any other data given to the Department for purposes of administering the Public School Finance Act of 1994 until audited by the Department or until five years from the certification due date whichever comes first. The Department encourages a district to retain all required documentation in a central location.

8.03 In addition to satisfying section 8.02 of these rules for its own pupils (if any), a BOCES providing services on behalf of a district, charter school, or BOCES shall ensure that its documentation is sufficient to allow such district, charter school, or BOCES to meet the requirement in section 8.02.

8.04 If the Department determines that a district has received payment of funds greater than the amount to which the district or approved facility school is entitled, the district shall be responsible for repayment to the Department.

8.04(1) Audit repayments shall be assessed interest as provided in Section 22-2-113(1)(g), C.R.S.

8.04(2) A district that refuses to pay a determined repayment amount may have its current and future payments or reimbursements withheld until the full amount of the repayment, plus applicable interest, is recovered.

8.05 If the Department determines that a district has not received full payment of funds to which it is entitled, the Department shall be responsible for payment to the district or eligible facility within 45 days following the date the final audit report is issued.

8.06 A district or an eligible facility may appeal any audit finding in writing to the Commissioner within 30 calendar days following the date the final audit report is issued. The Commissioner shall rule within 30 calendar days of receipt of a written appeal. The ruling shall be in writing and shall either uphold, modify, or overturn the appealed audit finding(s). The Commissioner's ruling shall be final, and no additional administrative appeals shall be provided.

1 CCR 301-39-8

43 CR 19, October 10, 2020, effective 10/30/2020

47 CR 08, April 25, 2024, effective 5/15/2024