Moffat County School District RE-1: Single Audit Reports and Findings
Moffat County School District RE-1 filed 10 single audits between 2016 and 2025; the most recently observed auditor is MCMAHAN AND ASSOCIATES, L.L.C. (2025), and the 2025 report lists 1 finding, including 1 material weakness. Data as of 2026-09-16.
Data as of Sep 16, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Moffat County School District RE-1 is recorded in CRAIG, Colorado under EIN 846012146, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $1,951,865 | $750,000 | MCMAHAN AND ASSOCIATES, L.L.C. | 1 | MW / SD | 2025-06-GSAFAC-0000406053 |
| 2024 | 2024-06-30 | $2,229,377 | $750,000 | MCMAHAN AND ASSOCIATES, L.L.C. | 1 | MW / SD | 2024-06-GSAFAC-0000358278 |
| 2023 | 2023-06-30 | $1,639,975 | $750,000 | MCMAHAN AND ASSOCIATES, L.L.C. | 0 | MW | 2023-06-GSAFAC-0000026730 |
| 2022 | 2022-06-30 | $3,922,859 | $750,000 | MCMAHAN AND ASSOCIATES, L.L.C. | 0 | — | 2022-06-CENSUS-0000135438 |
| 2021 | 2021-06-30 | $5,823,501 | $750,000 | MCMAHAN AND ASSOCIATES, L.L.C. | 0 | — | 2021-06-CENSUS-0000135438 |
| 2020 | 2020-06-30 | $1,736,244 | $750,000 | MCMAHAN AND ASSOCIATES, L.L.C. | 0 | — | 2020-06-CENSUS-0000135438 |
| 2019 | 2019-06-30 | $1,444,173 | $750,000 | MCMAHAN AND ASSOCIATES, L.L.C. | 0 | — | 2019-06-CENSUS-0000135438 |
| 2018 | 2018-06-30 | $1,322,226 | $750,000 | MCMAHAN AND ASSOCIATES, L.L.C. | 0 | — | 2018-06-CENSUS-0000135438 |
| 2017 | 2017-06-30 | $1,429,509 | $750,000 | MCMAHAN AND ASSOCIATES, L.L.C. | 0 | — | 2017-06-CENSUS-0000135438 |
| 2016 | 2016-06-30 | $1,392,950 | $750,000 | MCMAHAN AND ASSOCIATES, L.L.C. | 0 | — | 2016-06-CENSUS-0000135438 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $525,695 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $489,731 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $369,088 | Yes |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $150,893 | Yes |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $123,104 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $88,132 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $62,462 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $36,533 | No |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $27,751 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $24,193 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $22,647 | No |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $15,746 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $15,262 | No |
| 10.649 | PANDEMIC EBT ADMINISTRATIVE COSTS | $628 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-002 | N | Significant deficiency | Yes |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Moffat County School District RE-1 now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Moffat County School District RE-1 Single Audits.” https://getauditradar.com/single-audits/co/moffat-county-school-district-re-1-846012146/. Data as of 2026-09-16.