FAC Explorer

Audit 16762

FY End
2022-06-30
Total Expended
$10.64M
Findings
12
Programs
13
Organization: Wyoming County Board of Education (WV)
Year: 2022 Accepted: 2023-03-28
Auditor: Hess Stewart and Campbell PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12371 2022-002 Significant Deficiency Yes P
12372 2022-002 Significant Deficiency - P
12373 2022-002 Significant Deficiency - P
12374 2022-002 Significant Deficiency - P
12375 2022-002 Significant Deficiency Yes P
12376 2022-002 Significant Deficiency - P
588813 2022-002 Significant Deficiency Yes P
588814 2022-002 Significant Deficiency - P
588815 2022-002 Significant Deficiency - P
588816 2022-002 Significant Deficiency - P
588817 2022-002 Significant Deficiency Yes P
588818 2022-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $3.23M Yes 1
10.555 National School Lunch Program $2.80M Yes 1
84.010 Title I Grants to Local Educational Agencies $1.65M - 0
84.425 Education Stabilization Fund - Arp $1.05M Yes 1
84.367 Improving Teacher Quality State Grants $244,288 - 0
84.424 Student Support and Academic Enrichment Program $127,791 - 0
10.582 Fresh Fruit and Vegetable Program $92,262 - 0
84.358 Rural Education $84,789 - 0
84.048 Career and Technical Education -- Basic Grants to States $75,646 - 0
84.173 Special Education_preschool Grants $74,796 Yes 1
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $62,056 - 0
84.027 Special Education_grants to States $26,627 Yes 1
10.649 Pandemic Ebt Administrative Costs $3,063 - 0

Contacts

Name Title Type
QJ1FMAKJN3N9 Grant Campbell Auditee
3047326262 Charles Morris Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: EXPENDITURES REPORTED ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 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 auditee did not use the de minimis cost rate. THEY USE THE STATE APPROVED INDIRECT COST RATE. THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (THE SCHEDULE) INCLUDES THE FEDERAL AWARD ACTIVITY OF THE WYOMING COUNTY BOARD OF EDUCATION UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED JUNE 30, 2022. THE INFORMATION IN THIS SCHEDULE IS PRESENTED IN ACCORDANCE WITH 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 WYOMING COUNTY BOARD OF EDUCATION, IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION OR CHANGES IN NET POSITION.
Title: FOOD DISTRIBUTION Accounting Policies: EXPENDITURES REPORTED ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 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 auditee did not use the de minimis cost rate. THEY USE THE STATE APPROVED INDIRECT COST RATE. NON-MONETARY ASSISTANCE IS REPORTED IN THE SCHEDULE AT THE FAIR MARKET VALUE OF THE COMMODITIES RECEIVED AND DISBURSED. THE BOARD RECEIVED AND DISBURSED $ -0- IN FOOD COMMODITIES IN THE DONATED FOODS PROGRAM FOR THE YEAR ENDED JUNE 30, 2022.
Title: CHILD NUTRITION PROGRAM Accounting Policies: EXPENDITURES REPORTED ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 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 auditee did not use the de minimis cost rate. THEY USE THE STATE APPROVED INDIRECT COST RATE. CHILD NUTRITION PROGRAM (CFDA # 10.553, #10.555, #10.559) EXPENDITURES OF FEDERAL AWARDS ARE BASED ON THE AMOUNT OF FEDERAL FUNDING RECEIVED FOR EACH OF THE PROGRAMS. SINCE THE AMOUNT OF TOTAL EXPENDITURES FOR THE PROGRAMS EXCEEDS THE AMOUNT OF THE FEDERAL AWARDS RECEIVED, IT IS PRESUMED THAT THE TOTAL RECEIVED FROM THE FEDERAL AWARDS HAD BEEN EXPENDED. THE AMOUNT OF EXPENDITURES FUNDED BY MEAL SALES, SPONSOR'S CONTRIBUTIONS AND STATE MATCHING FUNDS FOR BOTH PROGRAMS HAS NOT BEEN INCLUDED IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS. THE TOTAL COMBINED EXPENDITURES FOR THE THREE PROGRAMS AS FUNDED FROM ALL SOURCES WAS $3,690,047.

Finding Details

Finding 2022-002
2022-002: Inadequate Approval Process for Expenditures of Federal Awards U.S. Department of Education: ESSERF Grants CFDA# 84.425D ESSERF Grant ? ARP CFDA# 84.425U Special Education Cluster CFDA# 84.027A/84.027X/84.173 U.S. Department of Agriculture Child Nutrition Cluster CFDA# 10.553/10.555/10.559 CONDITION: Evidence was not available to verify approval of invoices by the Federal Program Directors for expenditures for ESSERF grant, ESSERF ARP grant, Special Education Cluster grant and Child Nutrition Cluster. CRITERIA: 2 CFR Part 200, requires that the accountability for authorization to be fixed in an individual who is knowledgeable of the requirements for determining activities allowed and allowable costs. CAUSE: The Board?s policy for approval of invoices prior to payment is not being enforced. EFFECT: Invoices are not being verified and approved for allowability and accuracy prior to payment being made. Potential exists that an expenditure would be made for an unallowable cost. Evidence was not available to verify approval of invoices to Federal Programs. RECOMMENDATIONS: Prior to payment of any invoice, it should be given to the department of origin and initialed/signed to indicate that it is accurate and approved for payment. TOTAL QUESTIONED COSTS Undetermined AUDITED AGENCY?S REPSONSE: See attached page.
Finding 2022-002
2022-002: Inadequate Approval Process for Expenditures of Federal Awards U.S. Department of Education: ESSERF Grants CFDA# 84.425D ESSERF Grant ? ARP CFDA# 84.425U Special Education Cluster CFDA# 84.027A/84.027X/84.173 U.S. Department of Agriculture Child Nutrition Cluster CFDA# 10.553/10.555/10.559 CONDITION: Evidence was not available to verify approval of invoices by the Federal Program Directors for expenditures for ESSERF grant, ESSERF ARP grant, Special Education Cluster grant and Child Nutrition Cluster. CRITERIA: 2 CFR Part 200, requires that the accountability for authorization to be fixed in an individual who is knowledgeable of the requirements for determining activities allowed and allowable costs. CAUSE: The Board?s policy for approval of invoices prior to payment is not being enforced. EFFECT: Invoices are not being verified and approved for allowability and accuracy prior to payment being made. Potential exists that an expenditure would be made for an unallowable cost. Evidence was not available to verify approval of invoices to Federal Programs. RECOMMENDATIONS: Prior to payment of any invoice, it should be given to the department of origin and initialed/signed to indicate that it is accurate and approved for payment. TOTAL QUESTIONED COSTS Undetermined AUDITED AGENCY?S REPSONSE: See attached page.
Finding 2022-002
2022-002: Inadequate Approval Process for Expenditures of Federal Awards U.S. Department of Education: ESSERF Grants CFDA# 84.425D ESSERF Grant ? ARP CFDA# 84.425U Special Education Cluster CFDA# 84.027A/84.027X/84.173 U.S. Department of Agriculture Child Nutrition Cluster CFDA# 10.553/10.555/10.559 CONDITION: Evidence was not available to verify approval of invoices by the Federal Program Directors for expenditures for ESSERF grant, ESSERF ARP grant, Special Education Cluster grant and Child Nutrition Cluster. CRITERIA: 2 CFR Part 200, requires that the accountability for authorization to be fixed in an individual who is knowledgeable of the requirements for determining activities allowed and allowable costs. CAUSE: The Board?s policy for approval of invoices prior to payment is not being enforced. EFFECT: Invoices are not being verified and approved for allowability and accuracy prior to payment being made. Potential exists that an expenditure would be made for an unallowable cost. Evidence was not available to verify approval of invoices to Federal Programs. RECOMMENDATIONS: Prior to payment of any invoice, it should be given to the department of origin and initialed/signed to indicate that it is accurate and approved for payment. TOTAL QUESTIONED COSTS Undetermined AUDITED AGENCY?S REPSONSE: See attached page.
Finding 2022-002
2022-002: Inadequate Approval Process for Expenditures of Federal Awards U.S. Department of Education: ESSERF Grants CFDA# 84.425D ESSERF Grant ? ARP CFDA# 84.425U Special Education Cluster CFDA# 84.027A/84.027X/84.173 U.S. Department of Agriculture Child Nutrition Cluster CFDA# 10.553/10.555/10.559 CONDITION: Evidence was not available to verify approval of invoices by the Federal Program Directors for expenditures for ESSERF grant, ESSERF ARP grant, Special Education Cluster grant and Child Nutrition Cluster. CRITERIA: 2 CFR Part 200, requires that the accountability for authorization to be fixed in an individual who is knowledgeable of the requirements for determining activities allowed and allowable costs. CAUSE: The Board?s policy for approval of invoices prior to payment is not being enforced. EFFECT: Invoices are not being verified and approved for allowability and accuracy prior to payment being made. Potential exists that an expenditure would be made for an unallowable cost. Evidence was not available to verify approval of invoices to Federal Programs. RECOMMENDATIONS: Prior to payment of any invoice, it should be given to the department of origin and initialed/signed to indicate that it is accurate and approved for payment. TOTAL QUESTIONED COSTS Undetermined AUDITED AGENCY?S REPSONSE: See attached page.
Finding 2022-002
2022-002: Inadequate Approval Process for Expenditures of Federal Awards U.S. Department of Education: ESSERF Grants CFDA# 84.425D ESSERF Grant ? ARP CFDA# 84.425U Special Education Cluster CFDA# 84.027A/84.027X/84.173 U.S. Department of Agriculture Child Nutrition Cluster CFDA# 10.553/10.555/10.559 CONDITION: Evidence was not available to verify approval of invoices by the Federal Program Directors for expenditures for ESSERF grant, ESSERF ARP grant, Special Education Cluster grant and Child Nutrition Cluster. CRITERIA: 2 CFR Part 200, requires that the accountability for authorization to be fixed in an individual who is knowledgeable of the requirements for determining activities allowed and allowable costs. CAUSE: The Board?s policy for approval of invoices prior to payment is not being enforced. EFFECT: Invoices are not being verified and approved for allowability and accuracy prior to payment being made. Potential exists that an expenditure would be made for an unallowable cost. Evidence was not available to verify approval of invoices to Federal Programs. RECOMMENDATIONS: Prior to payment of any invoice, it should be given to the department of origin and initialed/signed to indicate that it is accurate and approved for payment. TOTAL QUESTIONED COSTS Undetermined AUDITED AGENCY?S REPSONSE: See attached page.
Finding 2022-002
2022-002: Inadequate Approval Process for Expenditures of Federal Awards U.S. Department of Education: ESSERF Grants CFDA# 84.425D ESSERF Grant ? ARP CFDA# 84.425U Special Education Cluster CFDA# 84.027A/84.027X/84.173 U.S. Department of Agriculture Child Nutrition Cluster CFDA# 10.553/10.555/10.559 CONDITION: Evidence was not available to verify approval of invoices by the Federal Program Directors for expenditures for ESSERF grant, ESSERF ARP grant, Special Education Cluster grant and Child Nutrition Cluster. CRITERIA: 2 CFR Part 200, requires that the accountability for authorization to be fixed in an individual who is knowledgeable of the requirements for determining activities allowed and allowable costs. CAUSE: The Board?s policy for approval of invoices prior to payment is not being enforced. EFFECT: Invoices are not being verified and approved for allowability and accuracy prior to payment being made. Potential exists that an expenditure would be made for an unallowable cost. Evidence was not available to verify approval of invoices to Federal Programs. RECOMMENDATIONS: Prior to payment of any invoice, it should be given to the department of origin and initialed/signed to indicate that it is accurate and approved for payment. TOTAL QUESTIONED COSTS Undetermined AUDITED AGENCY?S REPSONSE: See attached page.
Finding 2022-002
2022-002: Inadequate Approval Process for Expenditures of Federal Awards U.S. Department of Education: ESSERF Grants CFDA# 84.425D ESSERF Grant ? ARP CFDA# 84.425U Special Education Cluster CFDA# 84.027A/84.027X/84.173 U.S. Department of Agriculture Child Nutrition Cluster CFDA# 10.553/10.555/10.559 CONDITION: Evidence was not available to verify approval of invoices by the Federal Program Directors for expenditures for ESSERF grant, ESSERF ARP grant, Special Education Cluster grant and Child Nutrition Cluster. CRITERIA: 2 CFR Part 200, requires that the accountability for authorization to be fixed in an individual who is knowledgeable of the requirements for determining activities allowed and allowable costs. CAUSE: The Board?s policy for approval of invoices prior to payment is not being enforced. EFFECT: Invoices are not being verified and approved for allowability and accuracy prior to payment being made. Potential exists that an expenditure would be made for an unallowable cost. Evidence was not available to verify approval of invoices to Federal Programs. RECOMMENDATIONS: Prior to payment of any invoice, it should be given to the department of origin and initialed/signed to indicate that it is accurate and approved for payment. TOTAL QUESTIONED COSTS Undetermined AUDITED AGENCY?S REPSONSE: See attached page.
Finding 2022-002
2022-002: Inadequate Approval Process for Expenditures of Federal Awards U.S. Department of Education: ESSERF Grants CFDA# 84.425D ESSERF Grant ? ARP CFDA# 84.425U Special Education Cluster CFDA# 84.027A/84.027X/84.173 U.S. Department of Agriculture Child Nutrition Cluster CFDA# 10.553/10.555/10.559 CONDITION: Evidence was not available to verify approval of invoices by the Federal Program Directors for expenditures for ESSERF grant, ESSERF ARP grant, Special Education Cluster grant and Child Nutrition Cluster. CRITERIA: 2 CFR Part 200, requires that the accountability for authorization to be fixed in an individual who is knowledgeable of the requirements for determining activities allowed and allowable costs. CAUSE: The Board?s policy for approval of invoices prior to payment is not being enforced. EFFECT: Invoices are not being verified and approved for allowability and accuracy prior to payment being made. Potential exists that an expenditure would be made for an unallowable cost. Evidence was not available to verify approval of invoices to Federal Programs. RECOMMENDATIONS: Prior to payment of any invoice, it should be given to the department of origin and initialed/signed to indicate that it is accurate and approved for payment. TOTAL QUESTIONED COSTS Undetermined AUDITED AGENCY?S REPSONSE: See attached page.
Finding 2022-002
2022-002: Inadequate Approval Process for Expenditures of Federal Awards U.S. Department of Education: ESSERF Grants CFDA# 84.425D ESSERF Grant ? ARP CFDA# 84.425U Special Education Cluster CFDA# 84.027A/84.027X/84.173 U.S. Department of Agriculture Child Nutrition Cluster CFDA# 10.553/10.555/10.559 CONDITION: Evidence was not available to verify approval of invoices by the Federal Program Directors for expenditures for ESSERF grant, ESSERF ARP grant, Special Education Cluster grant and Child Nutrition Cluster. CRITERIA: 2 CFR Part 200, requires that the accountability for authorization to be fixed in an individual who is knowledgeable of the requirements for determining activities allowed and allowable costs. CAUSE: The Board?s policy for approval of invoices prior to payment is not being enforced. EFFECT: Invoices are not being verified and approved for allowability and accuracy prior to payment being made. Potential exists that an expenditure would be made for an unallowable cost. Evidence was not available to verify approval of invoices to Federal Programs. RECOMMENDATIONS: Prior to payment of any invoice, it should be given to the department of origin and initialed/signed to indicate that it is accurate and approved for payment. TOTAL QUESTIONED COSTS Undetermined AUDITED AGENCY?S REPSONSE: See attached page.
Finding 2022-002
2022-002: Inadequate Approval Process for Expenditures of Federal Awards U.S. Department of Education: ESSERF Grants CFDA# 84.425D ESSERF Grant ? ARP CFDA# 84.425U Special Education Cluster CFDA# 84.027A/84.027X/84.173 U.S. Department of Agriculture Child Nutrition Cluster CFDA# 10.553/10.555/10.559 CONDITION: Evidence was not available to verify approval of invoices by the Federal Program Directors for expenditures for ESSERF grant, ESSERF ARP grant, Special Education Cluster grant and Child Nutrition Cluster. CRITERIA: 2 CFR Part 200, requires that the accountability for authorization to be fixed in an individual who is knowledgeable of the requirements for determining activities allowed and allowable costs. CAUSE: The Board?s policy for approval of invoices prior to payment is not being enforced. EFFECT: Invoices are not being verified and approved for allowability and accuracy prior to payment being made. Potential exists that an expenditure would be made for an unallowable cost. Evidence was not available to verify approval of invoices to Federal Programs. RECOMMENDATIONS: Prior to payment of any invoice, it should be given to the department of origin and initialed/signed to indicate that it is accurate and approved for payment. TOTAL QUESTIONED COSTS Undetermined AUDITED AGENCY?S REPSONSE: See attached page.
Finding 2022-002
2022-002: Inadequate Approval Process for Expenditures of Federal Awards U.S. Department of Education: ESSERF Grants CFDA# 84.425D ESSERF Grant ? ARP CFDA# 84.425U Special Education Cluster CFDA# 84.027A/84.027X/84.173 U.S. Department of Agriculture Child Nutrition Cluster CFDA# 10.553/10.555/10.559 CONDITION: Evidence was not available to verify approval of invoices by the Federal Program Directors for expenditures for ESSERF grant, ESSERF ARP grant, Special Education Cluster grant and Child Nutrition Cluster. CRITERIA: 2 CFR Part 200, requires that the accountability for authorization to be fixed in an individual who is knowledgeable of the requirements for determining activities allowed and allowable costs. CAUSE: The Board?s policy for approval of invoices prior to payment is not being enforced. EFFECT: Invoices are not being verified and approved for allowability and accuracy prior to payment being made. Potential exists that an expenditure would be made for an unallowable cost. Evidence was not available to verify approval of invoices to Federal Programs. RECOMMENDATIONS: Prior to payment of any invoice, it should be given to the department of origin and initialed/signed to indicate that it is accurate and approved for payment. TOTAL QUESTIONED COSTS Undetermined AUDITED AGENCY?S REPSONSE: See attached page.
Finding 2022-002
2022-002: Inadequate Approval Process for Expenditures of Federal Awards U.S. Department of Education: ESSERF Grants CFDA# 84.425D ESSERF Grant ? ARP CFDA# 84.425U Special Education Cluster CFDA# 84.027A/84.027X/84.173 U.S. Department of Agriculture Child Nutrition Cluster CFDA# 10.553/10.555/10.559 CONDITION: Evidence was not available to verify approval of invoices by the Federal Program Directors for expenditures for ESSERF grant, ESSERF ARP grant, Special Education Cluster grant and Child Nutrition Cluster. CRITERIA: 2 CFR Part 200, requires that the accountability for authorization to be fixed in an individual who is knowledgeable of the requirements for determining activities allowed and allowable costs. CAUSE: The Board?s policy for approval of invoices prior to payment is not being enforced. EFFECT: Invoices are not being verified and approved for allowability and accuracy prior to payment being made. Potential exists that an expenditure would be made for an unallowable cost. Evidence was not available to verify approval of invoices to Federal Programs. RECOMMENDATIONS: Prior to payment of any invoice, it should be given to the department of origin and initialed/signed to indicate that it is accurate and approved for payment. TOTAL QUESTIONED COSTS Undetermined AUDITED AGENCY?S REPSONSE: See attached page.