FAC Explorer

Audit 12366

FY End
2023-06-30
Total Expended
$19.11M
Findings
2
Programs
14
Organization: Grants Pass School District No. 7 (OR)
Year: 2023 Accepted: 2024-01-18
Auditor: Kdp Certified Public Accountants LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9033 2023-002 Material Weakness - B
585475 2023-002 Material Weakness - B

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.68M - 0
10.553 School Breakfast Program $643,209 Yes 0
10.555 National School Lunch Program $299,072 Yes 0
84.367 Improving Teacher Quality State Grants $189,471 - 0
10.582 Fresh Fruit and Vegetable Program $129,159 Yes 0
10.665 Schools and Roads - Grants to States $108,139 - 0
84.424 Student Support and Academic Enrichment Program $95,182 - 0
84.196 Education for Homeless Children and Youth $32,500 - 0
84.365 English Language Acquisition State Grants $10,788 - 0
10.558 Child and Adult Care Food Program $7,859 - 0
84.425 Education Stabilization Fund $7,500 Yes 0
84.173 Special Education_preschool Grants $6,407 Yes 0
84.027 Special Education_grants to States $4,400 Yes 0
10.559 Summer Food Service Program for Children $1,116 Yes 0

Contacts

Name Title Type
TJKXNJLA7CU3 Sam Stegemiller Auditee
5414745703 Aria Bettinger Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 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, changes in net position, or cash flows of the District.
Title: Food Distribution Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Non-monetary assistance is reported in the Schedule at fair market value of the commodities received and disbursed. For the year ended June 30, 2023, the District received food commodities totaling $314,718.
Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The District did not have any federal awards that were passed through to subrecipients for the year ended June 30, 2023.
Title: Schools and Roads- Grants to States Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The District includes federal forest fees in the schedule due to requirements of the Oregon Department of Education. These expenditures are not subject to the Uniform Guidance audit due to treatment based on guidance provided by both the Oregon Department of Education and United States Department of Agriculture.

Finding Details

Finding 2023-002
U.S. Department of Education Education Stabilization Fund – AL # 84.425 Criteria – Management is responsible for ensuring federal expenditures meet the Allowable Cost/Cost Principles as defined by 2 CFR Part 200, where goods and services must be received prior to payments being issued. Condition – Payments for expenditures associated with debt service obligations were expensed to the program but not disbursed to the debt holder. Cause – Internal controls in place did not ensure expenditures recorded met the federal compliance requirements for Allowable Costs/Cost Principles as defined in 2 CFR Part 200. Effect or potential effect – Prior to adjustment, federal expenditures and the corresponding federal revenue were overstated at year end by material amounts. This could require the District to pay back monies received under the federal program. Questioned costs –$2,782,258 Recommendations – We recommend the District enhance internal controls to ensure that eligible expenditures have been incurred prior to recording the expense. Views of Responsible Officials and Planned Corrective Actions – Management agrees with this finding. Management will properly apply internal controls to the process of recording expenditures to ensure the expenditures meet the federal Allowable Costs/Cost Principles as defined in 2 CFR Part 200.
Finding 2023-002
U.S. Department of Education Education Stabilization Fund – AL # 84.425 Criteria – Management is responsible for ensuring federal expenditures meet the Allowable Cost/Cost Principles as defined by 2 CFR Part 200, where goods and services must be received prior to payments being issued. Condition – Payments for expenditures associated with debt service obligations were expensed to the program but not disbursed to the debt holder. Cause – Internal controls in place did not ensure expenditures recorded met the federal compliance requirements for Allowable Costs/Cost Principles as defined in 2 CFR Part 200. Effect or potential effect – Prior to adjustment, federal expenditures and the corresponding federal revenue were overstated at year end by material amounts. This could require the District to pay back monies received under the federal program. Questioned costs –$2,782,258 Recommendations – We recommend the District enhance internal controls to ensure that eligible expenditures have been incurred prior to recording the expense. Views of Responsible Officials and Planned Corrective Actions – Management agrees with this finding. Management will properly apply internal controls to the process of recording expenditures to ensure the expenditures meet the federal Allowable Costs/Cost Principles as defined in 2 CFR Part 200.