FAC Explorer

Audit 11480

FY End
2023-08-31
Total Expended
$1.85M
Findings
10
Programs
8
Organization: Lancaster County School District 145 (NE)
Year: 2023 Accepted: 2024-01-15
Auditor: Romans Wiemer & Associates Cpa's PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8508 2023-002 Material Weakness Yes P
8509 2023-002 Material Weakness Yes P
8510 2023-002 Material Weakness Yes P
8511 2023-002 Material Weakness Yes P
8512 2023-002 Material Weakness Yes P
584950 2023-002 Material Weakness Yes P
584951 2023-002 Material Weakness Yes P
584952 2023-002 Material Weakness Yes P
584953 2023-002 Material Weakness Yes P
584954 2023-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $458,828 - 0
10.555 National School Lunch Program $203,584 - 0
84.010 Title I Grants to Local Educational Agencies $139,138 Yes 1
10.553 School Breakfast Program $38,225 - 0
84.367 Improving Teacher Quality State Grants $32,831 Yes 1
84.027 Special Education_grants to States $19,561 Yes 1
84.173 Special Education_preschool Grants $13,219 Yes 1
93.778 Medical Assistance Program $11,477 - 0

Contacts

Name Title Type
JZHPEFL7KU26 Mikal Shalikow Auditee
4027862321 Gayle Steiger Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal award activity of School District No. 55-0145 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2, U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards includes the federal award activity of School District No. 55-0145 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2, U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. (Uniform Guidance).
Title: Indirect Costs Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal award activity of School District No. 55-0145 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2, U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. School District No. 55-0145 did not elect to use the 10% de minimis indirect cost rate allowed when computing the amounts in the schedule of expenditures of federal awards.

Finding Details

Finding 2023-002
MATERIAL WEAKNESS 2023-002 Internal Control Structure Design Program: IDEA Cluster Assistance Listing # 10.555 & 10.553 Title I Assistance Listing # 84.010 Title II Part A Assistance Listing # 84.367 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level. Repeat Finding: Immediately preceding year. Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Questioned Costs: $0.00 Grantee Response/Corrective Action Plan: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 Internal Control Structure Design Program: IDEA Cluster Assistance Listing # 10.555 & 10.553 Title I Assistance Listing # 84.010 Title II Part A Assistance Listing # 84.367 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level. Repeat Finding: Immediately preceding year. Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Questioned Costs: $0.00 Grantee Response/Corrective Action Plan: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 Internal Control Structure Design Program: IDEA Cluster Assistance Listing # 10.555 & 10.553 Title I Assistance Listing # 84.010 Title II Part A Assistance Listing # 84.367 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level. Repeat Finding: Immediately preceding year. Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Questioned Costs: $0.00 Grantee Response/Corrective Action Plan: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 Internal Control Structure Design Program: IDEA Cluster Assistance Listing # 10.555 & 10.553 Title I Assistance Listing # 84.010 Title II Part A Assistance Listing # 84.367 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level. Repeat Finding: Immediately preceding year. Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Questioned Costs: $0.00 Grantee Response/Corrective Action Plan: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 Internal Control Structure Design Program: IDEA Cluster Assistance Listing # 10.555 & 10.553 Title I Assistance Listing # 84.010 Title II Part A Assistance Listing # 84.367 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level. Repeat Finding: Immediately preceding year. Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Questioned Costs: $0.00 Grantee Response/Corrective Action Plan: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 Internal Control Structure Design Program: IDEA Cluster Assistance Listing # 10.555 & 10.553 Title I Assistance Listing # 84.010 Title II Part A Assistance Listing # 84.367 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level. Repeat Finding: Immediately preceding year. Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Questioned Costs: $0.00 Grantee Response/Corrective Action Plan: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 Internal Control Structure Design Program: IDEA Cluster Assistance Listing # 10.555 & 10.553 Title I Assistance Listing # 84.010 Title II Part A Assistance Listing # 84.367 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level. Repeat Finding: Immediately preceding year. Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Questioned Costs: $0.00 Grantee Response/Corrective Action Plan: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 Internal Control Structure Design Program: IDEA Cluster Assistance Listing # 10.555 & 10.553 Title I Assistance Listing # 84.010 Title II Part A Assistance Listing # 84.367 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level. Repeat Finding: Immediately preceding year. Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Questioned Costs: $0.00 Grantee Response/Corrective Action Plan: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 Internal Control Structure Design Program: IDEA Cluster Assistance Listing # 10.555 & 10.553 Title I Assistance Listing # 84.010 Title II Part A Assistance Listing # 84.367 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level. Repeat Finding: Immediately preceding year. Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Questioned Costs: $0.00 Grantee Response/Corrective Action Plan: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 Internal Control Structure Design Program: IDEA Cluster Assistance Listing # 10.555 & 10.553 Title I Assistance Listing # 84.010 Title II Part A Assistance Listing # 84.367 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited Number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level. Repeat Finding: Immediately preceding year. Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Questioned Costs: $0.00 Grantee Response/Corrective Action Plan: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls.