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

SCHOOL DISTRICT NO 1 IN THE CITY AND COUNTY OF DENVER AND THE STATE OF COLORADO

UEI WNKMPELMKCK1 · CO · local · FY 2025-07-01 → 2026-06-30
FY2026: Not yet due

Filed FY2022; covered by another audit for 3 years; FY2026 not yet due.

Fiscal year:
FYStatusObservedThresholdCompositionDueDays lateSEFA expendedObs. % of SEFAOwn reportCovering
2026Not yet due $2.7M $1.0M2027-03-30
2025Covered by parent $2.0M $750K2026-03-302025-06-GSAFAC-0000388788 ↗
2024Covered by parent $4.5M $750K2025-03-302024-06-GSAFAC-0000060338 ↗
2023Covered by parent $8.3M $750K2024-03-302023-06-GSAFAC-0000010067 ↗
2022Filed $6.8M $750K2023-03-30-77$216.2M3.1% 2022-06-CENSUS-0000135361 ↗
Obligation
$1.5M
Outlay
$1.9M
Subaward recv
$729K
Subaward passed
$0
Loan face value
$0
Awards
FAC check
Audit type
Accepted
Auditor
Cognizant agency
Oversight agency
ComponentObligationOutlaySubaward recvSubaward passedLoan face value
Non-HHS federal money $1.5M$1.9M$729K$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 1 IN THE CITY AND COUNTY OF DENVER AND THE STATE OF COLORADO 2025-06-GSAFAC-0000388788 ↗
Standing link — declared from fac, observed FY2023–FY2025. This entity is not independently delinquent in any year; the coverer carries the filing obligation.
Audit scope — FY2026
Covers 1 entities holding $2.7M of observed federal money .
This entity’s audit covers (1)
EntityObservedLatest statusYrs delinq.Latest observed
SCHOOL DISTRICT 1 IN THE CITY AND COUNTY OF DENVER AND THE STATE OF COLORADO
SMCNXYE38AN7
FY2022Not yet due$2.7M
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
Nothing — this entity is its own root.
Rolls up to this entity (3)
EntityLatest statusYrs delinq.Latest observed
SCHOOL DISTRICT 1 IN THE CITY AND COUNTY OF DENVER AND THE STATE OF COLORADO
SMCNXYE38AN7
Not yet due$2.7M
DENVER SCHOOL OF SCIENCE AND TECHNOLOGY, INC
VQNNL8D78HB5
Under threshold1$512K
5280 HIGH SCHOOL
L546DLMR71H9
Undetermined$0
link_type = succession

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

Succeeded by
Merged into this entity
Nothing — no predecessor merged in.