Audit 14045

FY End
2023-06-30
Total Expended
$6.38M
Findings
12
Programs
10
Year: 2023 Accepted: 2024-01-29

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
10380 2023-001 Material Weakness - I
10381 2023-001 Material Weakness - I
10382 2023-001 Material Weakness - I
10383 2023-001 Material Weakness - I
10384 2023-001 Material Weakness - I
10385 2023-001 Material Weakness - I
586822 2023-001 Material Weakness - I
586823 2023-001 Material Weakness - I
586824 2023-001 Material Weakness - I
586825 2023-001 Material Weakness - I
586826 2023-001 Material Weakness - I
586827 2023-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $252,080 - 0
10.555 National School Lunch Program $112,341 - 0
84.367 Improving Teacher Quality State Grants $100,077 - 0
84.027 Special Education_grants to States $90,458 Yes 1
93.778 Medical Assistance Program $78,203 - 0
84.010 Title I Grants to Local Educational Agencies $19,433 Yes 0
84.358 Rural Education $17,164 - 0
84.173 Special Education_preschool Grants $9,640 Yes 1
10.649 Pandemic Ebt Administrative Costs $3,135 - 0
84.425 Education Stabilization Fund $2,647 Yes 0

Contacts

Name Title Type
HCG9WQKGNV44 Jason Hayes Auditee
6185249376 Jeffrey C. Stroder, CPA 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 grant activity of Massac UD 1 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The District elected not to use the 10% de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Massac UD 1 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Indirect Facilities & Administration Costs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Massac UD 1 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The District elected not to use the 10% de minimis cost rate. The auditee elected not to use the 10% deminimis cost rate.
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Massac UD 1 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The District elected not to use the 10% de minimis cost rate. Of the federal expenditures presented in the schedule, Massac UD 1 provided no federal awards to subrecipients
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Massac UD 1 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The District elected not to use the 10% de minimis cost rate. The following amounts were expended in the form of non-cash assistance by Massac UD 1 and should be included in the Schedule of Expenditures of Federal Awards: Non-Cash Commodities (CFDA 10.555) - $68,381; Other Non-Cash Assistance - Dept. of Defense Fruits & Vegetables - $43,961.

Finding Details

Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors in which they did not verify that the entity is not suspended, debarred or otherwise excluded. Questioned Costs: None. Context: Payments to the two vendors totaled $263,150 for the year ended June 30, 2023. Effect: The District was at risk of making material payments to a vendor who is not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: There were two new vendors whom were paid over $25,000 and the District missed checking the EPLS website to ensure they were not suspended, debarred or otherwise excluded. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor in which the District expects to spend more than $25,000 of federal grant funds for the year. Management's Response: We will ensure we comply going forward.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors in which they did not verify that the entity is not suspended, debarred or otherwise excluded. Questioned Costs: None. Context: Payments to the two vendors totaled $263,150 for the year ended June 30, 2023. Effect: The District was at risk of making material payments to a vendor who is not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: There were two new vendors whom were paid over $25,000 and the District missed checking the EPLS website to ensure they were not suspended, debarred or otherwise excluded. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor in which the District expects to spend more than $25,000 of federal grant funds for the year. Management's Response: We will ensure we comply going forward.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors in which they did not verify that the entity is not suspended, debarred or otherwise excluded. Questioned Costs: None. Context: Payments to the two vendors totaled $263,150 for the year ended June 30, 2023. Effect: The District was at risk of making material payments to a vendor who is not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: There were two new vendors whom were paid over $25,000 and the District missed checking the EPLS website to ensure they were not suspended, debarred or otherwise excluded. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor in which the District expects to spend more than $25,000 of federal grant funds for the year. Management's Response: We will ensure we comply going forward.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors in which they did not verify that the entity is not suspended, debarred or otherwise excluded. Questioned Costs: None. Context: Payments to the two vendors totaled $263,150 for the year ended June 30, 2023. Effect: The District was at risk of making material payments to a vendor who is not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: There were two new vendors whom were paid over $25,000 and the District missed checking the EPLS website to ensure they were not suspended, debarred or otherwise excluded. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor in which the District expects to spend more than $25,000 of federal grant funds for the year. Management's Response: We will ensure we comply going forward.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors in which they did not verify that the entity is not suspended, debarred or otherwise excluded. Questioned Costs: None. Context: Payments to the two vendors totaled $263,150 for the year ended June 30, 2023. Effect: The District was at risk of making material payments to a vendor who is not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: There were two new vendors whom were paid over $25,000 and the District missed checking the EPLS website to ensure they were not suspended, debarred or otherwise excluded. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor in which the District expects to spend more than $25,000 of federal grant funds for the year. Management's Response: We will ensure we comply going forward.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors in which they did not verify that the entity is not suspended, debarred or otherwise excluded. Questioned Costs: None. Context: Payments to the two vendors totaled $263,150 for the year ended June 30, 2023. Effect: The District was at risk of making material payments to a vendor who is not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: There were two new vendors whom were paid over $25,000 and the District missed checking the EPLS website to ensure they were not suspended, debarred or otherwise excluded. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor in which the District expects to spend more than $25,000 of federal grant funds for the year. Management's Response: We will ensure we comply going forward.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors in which they did not verify that the entity is not suspended, debarred or otherwise excluded. Questioned Costs: None. Context: Payments to the two vendors totaled $263,150 for the year ended June 30, 2023. Effect: The District was at risk of making material payments to a vendor who is not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: There were two new vendors whom were paid over $25,000 and the District missed checking the EPLS website to ensure they were not suspended, debarred or otherwise excluded. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor in which the District expects to spend more than $25,000 of federal grant funds for the year. Management's Response: We will ensure we comply going forward.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors in which they did not verify that the entity is not suspended, debarred or otherwise excluded. Questioned Costs: None. Context: Payments to the two vendors totaled $263,150 for the year ended June 30, 2023. Effect: The District was at risk of making material payments to a vendor who is not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: There were two new vendors whom were paid over $25,000 and the District missed checking the EPLS website to ensure they were not suspended, debarred or otherwise excluded. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor in which the District expects to spend more than $25,000 of federal grant funds for the year. Management's Response: We will ensure we comply going forward.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors in which they did not verify that the entity is not suspended, debarred or otherwise excluded. Questioned Costs: None. Context: Payments to the two vendors totaled $263,150 for the year ended June 30, 2023. Effect: The District was at risk of making material payments to a vendor who is not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: There were two new vendors whom were paid over $25,000 and the District missed checking the EPLS website to ensure they were not suspended, debarred or otherwise excluded. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor in which the District expects to spend more than $25,000 of federal grant funds for the year. Management's Response: We will ensure we comply going forward.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors in which they did not verify that the entity is not suspended, debarred or otherwise excluded. Questioned Costs: None. Context: Payments to the two vendors totaled $263,150 for the year ended June 30, 2023. Effect: The District was at risk of making material payments to a vendor who is not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: There were two new vendors whom were paid over $25,000 and the District missed checking the EPLS website to ensure they were not suspended, debarred or otherwise excluded. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor in which the District expects to spend more than $25,000 of federal grant funds for the year. Management's Response: We will ensure we comply going forward.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors in which they did not verify that the entity is not suspended, debarred or otherwise excluded. Questioned Costs: None. Context: Payments to the two vendors totaled $263,150 for the year ended June 30, 2023. Effect: The District was at risk of making material payments to a vendor who is not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: There were two new vendors whom were paid over $25,000 and the District missed checking the EPLS website to ensure they were not suspended, debarred or otherwise excluded. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor in which the District expects to spend more than $25,000 of federal grant funds for the year. Management's Response: We will ensure we comply going forward.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred or otherwise excluded. Condition: The District had transactions in excess of $25,000 with two vendors in which they did not verify that the entity is not suspended, debarred or otherwise excluded. Questioned Costs: None. Context: Payments to the two vendors totaled $263,150 for the year ended June 30, 2023. Effect: The District was at risk of making material payments to a vendor who is not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: There were two new vendors whom were paid over $25,000 and the District missed checking the EPLS website to ensure they were not suspended, debarred or otherwise excluded. Recommendation: We recommend the District check the Excluded Parties List System or collect certifications from the entity for any vendor in which the District expects to spend more than $25,000 of federal grant funds for the year. Management's Response: We will ensure we comply going forward.