PROTOTYPE — Not for official use. Data and outputs are for demonstration only and do not constitute official HHS determinations.
← delinquency review

SCHOOL DISTRICT 1 IN THE CITY AND COUNTY OF DENVER AND THE STATE OF COLORADO

UEI SMCNXYE38AN7 · CO · local · FY 2025-07-01 → 2026-06-30
FY2026: Not yet due

Filed 3 years (FY2023–FY2025); covered by another audit for 1 year; FY2026 not yet due.

Fiscal year:
FYStatusObservedThresholdCompositionDueDays lateSEFA expendedObs. % of SEFAOwn reportCovering
2026Not yet due $111.4M $1.0M2027-03-30
2025Filed $120.7M $750K2026-03-30-103$166.2M73% 2025-06-GSAFAC-0000388788 ↗
2024Filed $104.3M $750K2025-03-30-102$202.0M52% 2024-06-GSAFAC-0000060338 ↗
2023Filed $117.1M $750K2024-03-30-54$194.3M60% 2023-06-GSAFAC-0000010067 ↗
2022Covered by parent $382.7M $750K2023-03-302022-06-CENSUS-0000135361 ↗
Obligation
$519K
Outlay
$630K
Subaward recv
$110.8M
Subaward passed
$0
Loan face value
$0
Awards
FAC check
Audit type
Accepted
Auditor
Cognizant agency
Oversight agency
ComponentObligationOutlaySubaward recvSubaward passedLoan face value
Administration for Children and Families HHS$338K$513K$2.9M$0$0
Substance Abuse and Mental Health Services Administration HHS$0$30K$0$0
Non-HHS federal money $181K$117K$107.9M$0$0

Relationships

Three independent link types, one card each. They overlap — the same money can appear under more than one, so never add them together.

link_type = audit_coverage

Whose single audit accounts for this entity, and whose this entity accounts for. The LINKS are standing — they apply to every year, and a gap in the observed span is a gap in FAC reporting, not a year the entity stood alone. The rolled AMOUNTS below follow the selected fiscal year, so the entity count there can be smaller than the standing list.

Covered by
SCHOOL DISTRICT NO 1 IN THE CITY AND COUNTY OF DENVER AND THE STATE OF COLORADO 2022-06-CENSUS-0000135361 ↗
Standing link — declared from fac, observed FY2022. This entity is not independently delinquent in any year; the coverer carries the filing obligation.
Audit scope — FY2026
Covers 1 entities holding $111.4M of observed federal money .
This entity’s audit covers (1)
EntityObservedLatest statusYrs delinq.Latest observed
SCHOOL DISTRICT NO 1 IN THE CITY AND COUNTY OF DENVER AND THE STATE OF COLORADO
WNKMPELMKCK1
FY2023–FY2025Not yet due$111.4M
link_type = corporate_parent

From SAM.gov registration: the headquarters an entity registered under, and the entities registered beneath it. A registration record, not an org chart — it does not mean the parent runs the entity’s programs. The link itself never changes, but the lists below follow the selected year: an entity only appears in years it had federal activity.

Rolls up to
Rolls up to this entity
Nothing — no entity rolls up to this one.
link_type = succession

One entity replaced by another — a survivor inherits its predecessors’ obligations. Not year-specific.

Succeeded by
Nothing — this entity is the survivor.
Merged into this entity (1)
derived — not a link_type

Not a stored relationship. These entities are found by taking this entity’s parent and looking up everything else registered under it — so they will not appear in any row keyed to this entity’s own UEI. Shown because the coverage lead above rests on them: if a sibling provably covers other entities, it may account for this one too.

Show the query
SELECT related_uei, link_type FROM pub.entity_link
WHERE link_type = 'corporate_parent'
  AND uei = 'WNKMPELMKCK1'      -- this entity's parent
  AND related_uei <> 'SMCNXYE38AN7';   -- everything else under it
EntityProvably coversLatest statusYrs delinq.Latest observed
DENVER SCHOOL OF SCIENCE AND TECHNOLOGY, INC
VQNNL8D78HB5
Under threshold1$512K
5280 HIGH SCHOOL
L546DLMR71H9
Undetermined$0