FAC Explorer

Audit 15304

FY End
2023-06-30
Total Expended
$955,954
Findings
6
Programs
2
Organization: North Central Kansas Special Education Cooperative Interlocal #636 (KS)
Year: 2023 Accepted: 2024-02-02
Auditor: Adamsbrown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
11381 2023-003 Significant Deficiency - G
11382 2023-003 Significant Deficiency - G
11383 2023-003 Significant Deficiency - G
587823 2023-003 Significant Deficiency - G
587824 2023-003 Significant Deficiency - G
587825 2023-003 Significant Deficiency - G

Programs

ALN Program Spent Major Findings
84.173 Special Education_preschool Grants $46,582 Yes 1
84.027 Special Education_grants to States $37,736 Yes 1

Contacts

Name Title Type
LQ5MJLJ61K31 Cher Greving Auditee
7855432149 Melissa Romme Auditor
No contacts on file

Notes to SEFA

Title: Other Expenditures Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of North Central Kansas Special Education Cooperative Interlocal No. 636, and is presented on the basis of accounting that demonstrates compliance with the cash basis and budget laws of the State of Kansas, which is a comprehensive basis of accounting other than generally accepted accounting principles. 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). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate The Cooperative did not receive any federal awards in the form of noncash assistance, insurance, loans, or loan guarantees, and incurred no expenditures in relation thereof for the year ended June 30, 2023.

Finding Details

Finding 2023-003
Federal Award Special Education (IDEA) Cluster – 84.027 and 84.173 Compliance Requirement Maintenance of Effort Criteria or specific requirement Internal controls should be in place to ensure that accurate amounts are reported to the State Department of Education for the Maintenance of Effort calculation. Condition Certain expenditure amounts reported to the State Department of Education for the Maintenance of Effort calculation were not accurate or could not be corroborated. Context We determined, through testing of the Maintenance of Effort submission, that one line item reported to the State Department of Education for the Maintenance of Effort calculation could not be corroborated with supporting documentation. In addition, five amounts reported had an immaterial variance when compared to the supporting documentation. Cause Supporting documentation was not saved at the time of preparation of the report. Effect The State Department of Education was provided inaccurate amounts for use in its Maintenance of Effort calculation. Recommendation Procedures should be established and implemented to ensure that all supporting documentation used in the preparation of the Maintenance of Effort submission be saved and that all expenditures reported are accurate. Views of responsible officials See Corrective Action Plan.
Finding 2023-003
Federal Award Special Education (IDEA) Cluster – 84.027 and 84.173 Compliance Requirement Maintenance of Effort Criteria or specific requirement Internal controls should be in place to ensure that accurate amounts are reported to the State Department of Education for the Maintenance of Effort calculation. Condition Certain expenditure amounts reported to the State Department of Education for the Maintenance of Effort calculation were not accurate or could not be corroborated. Context We determined, through testing of the Maintenance of Effort submission, that one line item reported to the State Department of Education for the Maintenance of Effort calculation could not be corroborated with supporting documentation. In addition, five amounts reported had an immaterial variance when compared to the supporting documentation. Cause Supporting documentation was not saved at the time of preparation of the report. Effect The State Department of Education was provided inaccurate amounts for use in its Maintenance of Effort calculation. Recommendation Procedures should be established and implemented to ensure that all supporting documentation used in the preparation of the Maintenance of Effort submission be saved and that all expenditures reported are accurate. Views of responsible officials See Corrective Action Plan.
Finding 2023-003
Federal Award Special Education (IDEA) Cluster – 84.027 and 84.173 Compliance Requirement Maintenance of Effort Criteria or specific requirement Internal controls should be in place to ensure that accurate amounts are reported to the State Department of Education for the Maintenance of Effort calculation. Condition Certain expenditure amounts reported to the State Department of Education for the Maintenance of Effort calculation were not accurate or could not be corroborated. Context We determined, through testing of the Maintenance of Effort submission, that one line item reported to the State Department of Education for the Maintenance of Effort calculation could not be corroborated with supporting documentation. In addition, five amounts reported had an immaterial variance when compared to the supporting documentation. Cause Supporting documentation was not saved at the time of preparation of the report. Effect The State Department of Education was provided inaccurate amounts for use in its Maintenance of Effort calculation. Recommendation Procedures should be established and implemented to ensure that all supporting documentation used in the preparation of the Maintenance of Effort submission be saved and that all expenditures reported are accurate. Views of responsible officials See Corrective Action Plan.
Finding 2023-003
Federal Award Special Education (IDEA) Cluster – 84.027 and 84.173 Compliance Requirement Maintenance of Effort Criteria or specific requirement Internal controls should be in place to ensure that accurate amounts are reported to the State Department of Education for the Maintenance of Effort calculation. Condition Certain expenditure amounts reported to the State Department of Education for the Maintenance of Effort calculation were not accurate or could not be corroborated. Context We determined, through testing of the Maintenance of Effort submission, that one line item reported to the State Department of Education for the Maintenance of Effort calculation could not be corroborated with supporting documentation. In addition, five amounts reported had an immaterial variance when compared to the supporting documentation. Cause Supporting documentation was not saved at the time of preparation of the report. Effect The State Department of Education was provided inaccurate amounts for use in its Maintenance of Effort calculation. Recommendation Procedures should be established and implemented to ensure that all supporting documentation used in the preparation of the Maintenance of Effort submission be saved and that all expenditures reported are accurate. Views of responsible officials See Corrective Action Plan.
Finding 2023-003
Federal Award Special Education (IDEA) Cluster – 84.027 and 84.173 Compliance Requirement Maintenance of Effort Criteria or specific requirement Internal controls should be in place to ensure that accurate amounts are reported to the State Department of Education for the Maintenance of Effort calculation. Condition Certain expenditure amounts reported to the State Department of Education for the Maintenance of Effort calculation were not accurate or could not be corroborated. Context We determined, through testing of the Maintenance of Effort submission, that one line item reported to the State Department of Education for the Maintenance of Effort calculation could not be corroborated with supporting documentation. In addition, five amounts reported had an immaterial variance when compared to the supporting documentation. Cause Supporting documentation was not saved at the time of preparation of the report. Effect The State Department of Education was provided inaccurate amounts for use in its Maintenance of Effort calculation. Recommendation Procedures should be established and implemented to ensure that all supporting documentation used in the preparation of the Maintenance of Effort submission be saved and that all expenditures reported are accurate. Views of responsible officials See Corrective Action Plan.
Finding 2023-003
Federal Award Special Education (IDEA) Cluster – 84.027 and 84.173 Compliance Requirement Maintenance of Effort Criteria or specific requirement Internal controls should be in place to ensure that accurate amounts are reported to the State Department of Education for the Maintenance of Effort calculation. Condition Certain expenditure amounts reported to the State Department of Education for the Maintenance of Effort calculation were not accurate or could not be corroborated. Context We determined, through testing of the Maintenance of Effort submission, that one line item reported to the State Department of Education for the Maintenance of Effort calculation could not be corroborated with supporting documentation. In addition, five amounts reported had an immaterial variance when compared to the supporting documentation. Cause Supporting documentation was not saved at the time of preparation of the report. Effect The State Department of Education was provided inaccurate amounts for use in its Maintenance of Effort calculation. Recommendation Procedures should be established and implemented to ensure that all supporting documentation used in the preparation of the Maintenance of Effort submission be saved and that all expenditures reported are accurate. Views of responsible officials See Corrective Action Plan.