FAC Explorer

Audit 12938

FY End
2023-06-30
Total Expended
$10.16M
Findings
4
Programs
17
Organization: Douglas School District (SD)
Year: 2023 Accepted: 2024-01-22
Auditor: Ketel Thorstenson LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9444 2023-003 Material Weakness - L
9445 2023-004 Significant Deficiency - I
585886 2023-003 Material Weakness - L
585887 2023-004 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
12.618 Community Economic Adjustment Assistance for Establishment Or Expansion of A Military Installation $1.78M Yes 2
84.010 Title I Grants to Local Educational Agencies $694,644 - 0
84.027 Special Education_grants to States $688,079 - 0
10.555 School Breakfast Program $546,257 Yes 0
12.U00 National Defense Authorization Act - Section 386 $335,127 - 0
10.555 National School Lunch Program $210,607 Yes 0
84.367 Improving Teacher Quality State Grants $165,670 - 0
10.553 School Breakfast Program $99,143 Yes 0
84.424 Student Support and Academic Enrichment Program $82,991 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $70,036 - 0
84.041 Impact Aid $57,773 Yes 0
84.060 Indian Education_grants to Local Educational Agencies $43,959 - 0
84.173 Special Education_preschool Grants $26,614 - 0
10.559 Summer Food Service Program for Children $23,314 Yes 0
15.227 Distribution of Receipts to State and Local Governments $1,167 - 0
84.425 Education Stabilization Fund $609 Yes 0
15.226 Payments in Lieu of Taxes $89 - 0

Contacts

Name Title Type
KNJMM3TN4MY8 Trista Olney Auditee
6059236387 Traci Hanson Auditor
No contacts on file

Notes to SEFA

Title: Cash Reimbursement Accounting Policies: 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 assets, or cash flows of the District. 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 not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. These amounts reflect cash received. Federal reimbursements are based on approved rates for services provided rather than reimbursement for specific expenditures.
Title: Non-Monetary Assistance Accounting Policies: 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 assets, or cash flows of the District. 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 not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. These amounts include non-monetary assistance which is reported at fair market value of the commodities received and disbursed.

Finding Details

Finding 2023-003
Finding No. 2023-003: SEFA Adjustments Federal Program Affected: Office of Local Defense Community Cooperation, ALN #12.618 Compliance Requirement: Reporting Questioned Costs: None. Condition and Cause: An additional major program was identified during analytical review of expenditures. The revenue totaling $1,783,748 and accounts receivable of $108,538 was incorrectly recorded as an offset to expenditures or unrecorded. As a result, the grant expenditures were not included on the SEFA or the financial statements. Criteria and Effect: This grant was missed through the District’s existing internal controls, and therefore, resulted in a material misstatement of the District’s SEFA and financial statements. Repeat Finding from Prior Year: No. Recommendation: All grants should be accurately tracked and presented on the SEFA. Response/Corrective Action Plan: Management is in agreement with the finding. See Corrective Action Plan.
Finding 2023-004
Finding No. 2023-004: Suspension and Debarment Federal Program Affected: Office of Local Defense Community Cooperation, ALN #12.618 Compliance Requirement: Suspension and Debarment Questioned Costs: None. Condition and Cause: The District did not have documentation supporting its verification that vendors charged to federal grant funds were not suspended and debarred vendors. Criteria and Effect: Supporting documentation for suspended and debarred vendors should be maintained in order to ensure payments are not made to restricted vendors. No vendors tested were suspended or debarred. Repeat Finding from Prior Year: No. Recommendation: The District should maintain documentation supporting its efforts to verify vendors are not suspended or debarred. Response/Corrective Action Plan: Management is in agreement with the finding. See Corrective Action Plan.
Finding 2023-003
Finding No. 2023-003: SEFA Adjustments Federal Program Affected: Office of Local Defense Community Cooperation, ALN #12.618 Compliance Requirement: Reporting Questioned Costs: None. Condition and Cause: An additional major program was identified during analytical review of expenditures. The revenue totaling $1,783,748 and accounts receivable of $108,538 was incorrectly recorded as an offset to expenditures or unrecorded. As a result, the grant expenditures were not included on the SEFA or the financial statements. Criteria and Effect: This grant was missed through the District’s existing internal controls, and therefore, resulted in a material misstatement of the District’s SEFA and financial statements. Repeat Finding from Prior Year: No. Recommendation: All grants should be accurately tracked and presented on the SEFA. Response/Corrective Action Plan: Management is in agreement with the finding. See Corrective Action Plan.
Finding 2023-004
Finding No. 2023-004: Suspension and Debarment Federal Program Affected: Office of Local Defense Community Cooperation, ALN #12.618 Compliance Requirement: Suspension and Debarment Questioned Costs: None. Condition and Cause: The District did not have documentation supporting its verification that vendors charged to federal grant funds were not suspended and debarred vendors. Criteria and Effect: Supporting documentation for suspended and debarred vendors should be maintained in order to ensure payments are not made to restricted vendors. No vendors tested were suspended or debarred. Repeat Finding from Prior Year: No. Recommendation: The District should maintain documentation supporting its efforts to verify vendors are not suspended or debarred. Response/Corrective Action Plan: Management is in agreement with the finding. See Corrective Action Plan.