FAC Explorer

Audit 10776

FY End
2023-06-30
Total Expended
$7.69M
Findings
8
Programs
21
Organization: Kuna School District (ID)
Year: 2023 Accepted: 2024-01-10
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8198 2023-001 Material Weakness - I
8199 2023-001 Material Weakness - I
8200 2023-001 Material Weakness - I
8201 2023-001 Material Weakness - I
584640 2023-001 Material Weakness - I
584641 2023-001 Material Weakness - I
584642 2023-001 Material Weakness - I
584643 2023-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.425 Covid-19 Education Stabilization Fund $2.97M Yes 0
84.027 Special Education Grants to States $891,132 - 0
10.559 Summer Food Service Program $790,199 Yes 1
84.010 Title I Grants to Local Education Agencies $662,723 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $660,601 Yes 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $296,714 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases $177,994 - 0
10.553 School Breakfast Program $173,882 Yes 1
84.011 Migrant Education State Grant Program $162,172 - 0
10.555 National School Lunch Program $137,939 Yes 1
84.367 Supporting Effective Instruction State Grants $114,271 - 0
93.575 Child Care Development Block Grant $83,324 - 0
84.424 Student Support and Academic Enrichment Program $76,424 - 0
84.027 Covid-19 Arp Special Education Preschool Grants $70,102 - 0
93.959 Substance Abuse and Mental Health Services $68,170 - 0
97.036 Disaster Grants-Public Assistance (presidentially Declared Disasters) $65,933 - 0
84.048 Career and Technical Education - Basic Grants to States (perkins Iv) $63,559 - 0
84.365 English Language Acquisition State Grants $28,803 - 0
84.173 Special Education Preschool Grants $26,889 - 0
84.323 Special Education - State Personnel Development $13,460 - 0
84.425 Covid-19 Arp Education Stabilization Fund $6,089 Yes 0

Contacts

Name Title Type
TLPCMMDBL5L4 Elmira Feather Auditee
2089221000 Scot Phillips Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimum cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the District, under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and changes in net position of the District.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimum cost rate. Expenditures reported in the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient.
Title: Note 3 - Indirect Cost Rate Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimum cost rate. The District has not elected to use the 10% de minimum cost rate.
Title: Note 4 - Food Donation Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principals contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimum cost rate. Nonmonetary assistance is reported in the Schedule at the fair market value of the commodities received and disbursed. At June 30, 2023, the District had food commodities totaling $132,671 in inventory.

Finding Details

Finding 2023-001
Federal Agency Name: U.S. Department of Agriculture (USDA) Assistance Listing # (10.555,10.559,10.553) Federal Award Number: 20221N890347 Program Name: Child Nutrition Program Cluster Compliance Requirement: Procurement Type of Finding: Material Weakness in internal control over compliance Criteria: The District’s own procurement polices require Board approval for procurements greater than $50,000. Condition: The procurement of Shamrock Foods during August of 2022 was not presented to and approved by the Board as required by the District’s procurement policies. Total purchases were $419,154 during fiscal year 2023. Cause: A change in personnel with authority and responsibility over the program resulted in the results of the procurement not being presented to the Board. Effect: Noncompliance with Board procurement policies. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size of 4 vendors with purchases greater than $50,000 out of 4 vendors were selected for testing, which accounted for $924,717 of $999,191 of nonpayroll federal program expenditures. Repeat Finding form Prior Year: No Recommendation: We recommend the District add an additional new layer of control to ensure all procurements greater than $50,000 are submitted to the Board for approval. Views of Responsible Officials: Management concurs with the finding as stated.
Finding 2023-001
Federal Agency Name: U.S. Department of Agriculture (USDA) Assistance Listing # (10.555,10.559,10.553) Federal Award Number: 20221N890347 Program Name: Child Nutrition Program Cluster Compliance Requirement: Procurement Type of Finding: Material Weakness in internal control over compliance Criteria: The District’s own procurement polices require Board approval for procurements greater than $50,000. Condition: The procurement of Shamrock Foods during August of 2022 was not presented to and approved by the Board as required by the District’s procurement policies. Total purchases were $419,154 during fiscal year 2023. Cause: A change in personnel with authority and responsibility over the program resulted in the results of the procurement not being presented to the Board. Effect: Noncompliance with Board procurement policies. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size of 4 vendors with purchases greater than $50,000 out of 4 vendors were selected for testing, which accounted for $924,717 of $999,191 of nonpayroll federal program expenditures. Repeat Finding form Prior Year: No Recommendation: We recommend the District add an additional new layer of control to ensure all procurements greater than $50,000 are submitted to the Board for approval. Views of Responsible Officials: Management concurs with the finding as stated.
Finding 2023-001
Federal Agency Name: U.S. Department of Agriculture (USDA) Assistance Listing # (10.555,10.559,10.553) Federal Award Number: 20221N890347 Program Name: Child Nutrition Program Cluster Compliance Requirement: Procurement Type of Finding: Material Weakness in internal control over compliance Criteria: The District’s own procurement polices require Board approval for procurements greater than $50,000. Condition: The procurement of Shamrock Foods during August of 2022 was not presented to and approved by the Board as required by the District’s procurement policies. Total purchases were $419,154 during fiscal year 2023. Cause: A change in personnel with authority and responsibility over the program resulted in the results of the procurement not being presented to the Board. Effect: Noncompliance with Board procurement policies. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size of 4 vendors with purchases greater than $50,000 out of 4 vendors were selected for testing, which accounted for $924,717 of $999,191 of nonpayroll federal program expenditures. Repeat Finding form Prior Year: No Recommendation: We recommend the District add an additional new layer of control to ensure all procurements greater than $50,000 are submitted to the Board for approval. Views of Responsible Officials: Management concurs with the finding as stated.
Finding 2023-001
Federal Agency Name: U.S. Department of Agriculture (USDA) Assistance Listing # (10.555,10.559,10.553) Federal Award Number: 20221N890347 Program Name: Child Nutrition Program Cluster Compliance Requirement: Procurement Type of Finding: Material Weakness in internal control over compliance Criteria: The District’s own procurement polices require Board approval for procurements greater than $50,000. Condition: The procurement of Shamrock Foods during August of 2022 was not presented to and approved by the Board as required by the District’s procurement policies. Total purchases were $419,154 during fiscal year 2023. Cause: A change in personnel with authority and responsibility over the program resulted in the results of the procurement not being presented to the Board. Effect: Noncompliance with Board procurement policies. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size of 4 vendors with purchases greater than $50,000 out of 4 vendors were selected for testing, which accounted for $924,717 of $999,191 of nonpayroll federal program expenditures. Repeat Finding form Prior Year: No Recommendation: We recommend the District add an additional new layer of control to ensure all procurements greater than $50,000 are submitted to the Board for approval. Views of Responsible Officials: Management concurs with the finding as stated.
Finding 2023-001
Federal Agency Name: U.S. Department of Agriculture (USDA) Assistance Listing # (10.555,10.559,10.553) Federal Award Number: 20221N890347 Program Name: Child Nutrition Program Cluster Compliance Requirement: Procurement Type of Finding: Material Weakness in internal control over compliance Criteria: The District’s own procurement polices require Board approval for procurements greater than $50,000. Condition: The procurement of Shamrock Foods during August of 2022 was not presented to and approved by the Board as required by the District’s procurement policies. Total purchases were $419,154 during fiscal year 2023. Cause: A change in personnel with authority and responsibility over the program resulted in the results of the procurement not being presented to the Board. Effect: Noncompliance with Board procurement policies. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size of 4 vendors with purchases greater than $50,000 out of 4 vendors were selected for testing, which accounted for $924,717 of $999,191 of nonpayroll federal program expenditures. Repeat Finding form Prior Year: No Recommendation: We recommend the District add an additional new layer of control to ensure all procurements greater than $50,000 are submitted to the Board for approval. Views of Responsible Officials: Management concurs with the finding as stated.
Finding 2023-001
Federal Agency Name: U.S. Department of Agriculture (USDA) Assistance Listing # (10.555,10.559,10.553) Federal Award Number: 20221N890347 Program Name: Child Nutrition Program Cluster Compliance Requirement: Procurement Type of Finding: Material Weakness in internal control over compliance Criteria: The District’s own procurement polices require Board approval for procurements greater than $50,000. Condition: The procurement of Shamrock Foods during August of 2022 was not presented to and approved by the Board as required by the District’s procurement policies. Total purchases were $419,154 during fiscal year 2023. Cause: A change in personnel with authority and responsibility over the program resulted in the results of the procurement not being presented to the Board. Effect: Noncompliance with Board procurement policies. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size of 4 vendors with purchases greater than $50,000 out of 4 vendors were selected for testing, which accounted for $924,717 of $999,191 of nonpayroll federal program expenditures. Repeat Finding form Prior Year: No Recommendation: We recommend the District add an additional new layer of control to ensure all procurements greater than $50,000 are submitted to the Board for approval. Views of Responsible Officials: Management concurs with the finding as stated.
Finding 2023-001
Federal Agency Name: U.S. Department of Agriculture (USDA) Assistance Listing # (10.555,10.559,10.553) Federal Award Number: 20221N890347 Program Name: Child Nutrition Program Cluster Compliance Requirement: Procurement Type of Finding: Material Weakness in internal control over compliance Criteria: The District’s own procurement polices require Board approval for procurements greater than $50,000. Condition: The procurement of Shamrock Foods during August of 2022 was not presented to and approved by the Board as required by the District’s procurement policies. Total purchases were $419,154 during fiscal year 2023. Cause: A change in personnel with authority and responsibility over the program resulted in the results of the procurement not being presented to the Board. Effect: Noncompliance with Board procurement policies. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size of 4 vendors with purchases greater than $50,000 out of 4 vendors were selected for testing, which accounted for $924,717 of $999,191 of nonpayroll federal program expenditures. Repeat Finding form Prior Year: No Recommendation: We recommend the District add an additional new layer of control to ensure all procurements greater than $50,000 are submitted to the Board for approval. Views of Responsible Officials: Management concurs with the finding as stated.
Finding 2023-001
Federal Agency Name: U.S. Department of Agriculture (USDA) Assistance Listing # (10.555,10.559,10.553) Federal Award Number: 20221N890347 Program Name: Child Nutrition Program Cluster Compliance Requirement: Procurement Type of Finding: Material Weakness in internal control over compliance Criteria: The District’s own procurement polices require Board approval for procurements greater than $50,000. Condition: The procurement of Shamrock Foods during August of 2022 was not presented to and approved by the Board as required by the District’s procurement policies. Total purchases were $419,154 during fiscal year 2023. Cause: A change in personnel with authority and responsibility over the program resulted in the results of the procurement not being presented to the Board. Effect: Noncompliance with Board procurement policies. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size of 4 vendors with purchases greater than $50,000 out of 4 vendors were selected for testing, which accounted for $924,717 of $999,191 of nonpayroll federal program expenditures. Repeat Finding form Prior Year: No Recommendation: We recommend the District add an additional new layer of control to ensure all procurements greater than $50,000 are submitted to the Board for approval. Views of Responsible Officials: Management concurs with the finding as stated.