FAC Explorer

Audit 16893

FY End
2022-06-30
Total Expended
$972,952
Findings
6
Programs
8
Organization: Maysville R-1 School District (MO)
Year: 2022 Accepted: 2023-01-16
Auditor: Clevenger & Associates CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12457 2022-003 Significant Deficiency Yes P
12458 2022-004 Significant Deficiency Yes P
12459 2022-005 Significant Deficiency Yes P
588899 2022-003 Significant Deficiency Yes P
588900 2022-004 Significant Deficiency Yes P
588901 2022-005 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $101,643 - 0
10.553 School Breakfast Program $62,711 Yes 0
32.009 Emergency Connectivity Fund Program $55,021 Yes 0
84.425 Education Stabilization Fund $52,061 - 0
10.555 National School Lunch Program $21,623 Yes 0
84.027 Special Education_grants to States $16,613 - 0
84.358 Rural Education $11,374 - 0
84.173 Special Education_preschool Grants $4,606 - 0

Contacts

Name Title Type
W9JFV9LFPKU6 Chris Heslinga Auditee
8164492308 Jeremy Clevenger Auditor
No contacts on file

Notes to SEFA

Title: Relationship to Federal Financial Statements Accounting Policies: Expenditures reported on the Schedule are reported using the modified cash 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 not reimbursed. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Amounts reported in the schedule of expenditures of federal awards agree with the amounts reported in the related federal financial statements.
Title: Noncash Programs Accounting Policies: Expenditures reported on the Schedule are reported using the modified cash 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 not reimbursed. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The commodities received, where are noncash revenues, are valued using prices provided by the United States Department of Agriculture.
Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported using the modified cash 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 not reimbursed. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not provide funds to subrecipients during the year.

Finding Details

Finding 2022-003
SIGNIFICANT DEFICIENCY 2022-003 Identification of Pass-Through Entities Condition: The District failed to initially recognize the State of Missouri as being a pass-through entity of Federal awards for the food service program. Criteria: The District should review all grant funds being received or expended to determine how to properly code so that the State and Federal grant expenditures are recorded accurately in their system and on the schedule of expenditures of federal awards. Effect: Risk is present that Federal grant expenditures could be incorrectly coded, and therefore, not included on the schedule of expenditures of Federal awards. Recommendation: We recommend that the District update its process for preparing the schedule of expenditures of federal awards to include determining which grants are received from pass-through entities. Management Response: The District has corrected the SEFA totals for 2021-2022 to include the pass-through entities previously not included, and will correct its review process going forward.
Finding 2022-004
SIGNIFICANT DEFICIENCY: 2022-004 Missing Assistance Listing Numbers Condition: The District did not originally include Assistance Listing Numbers on the Schedule of Expenditures of Federal Awards. Criteria: All Federal awards should be labeled on the Schedule of Expenditures of Federal Awards with the correct Assistance Listing Numbers for proper identification. Effect: Risk is present Federal grant awards could be misidentified due to a missing assistance listing number. Recommendation: We recommend that research be completed to identify each Assistance Listing Number for all grant awards reported on the Schedule of Expenditures of Federal Awards. Management Response: The District has corrected the SEFA totals for 2021-2022 to include the assistance listing numbers previously not included, and will include them going forward.
Finding 2022-005
SIGNIFICANT DEFICIENCY: 2022-005 Reconciliation of SEFA to underlying Financial Statements Condition: Totals initially provided as expenditures on the schedule of expenditures of Federal awards were not reconciled to the grants shown on the Annual Secretary of the Board report which tie to the financial statements. Criteria: All supplementary information should be able to be reconciled to the basic financial statements. Effect: Risk is present that errors or irregularities in amounts on the SEFA could not be prevented or detected in a timely manner and corrected before submission of the SEFA with the annual report. Recommendation: We recommend that totals coded as Federal expenditures be analyzed and compared to the financial statement totals for accuracy and reasonableness. Management Response: The District corrected the totals for the 2021-2022 SEFA, and will carefully review the coding of Federal expenditures going forward.
Finding 2022-003
SIGNIFICANT DEFICIENCY 2022-003 Identification of Pass-Through Entities Condition: The District failed to initially recognize the State of Missouri as being a pass-through entity of Federal awards for the food service program. Criteria: The District should review all grant funds being received or expended to determine how to properly code so that the State and Federal grant expenditures are recorded accurately in their system and on the schedule of expenditures of federal awards. Effect: Risk is present that Federal grant expenditures could be incorrectly coded, and therefore, not included on the schedule of expenditures of Federal awards. Recommendation: We recommend that the District update its process for preparing the schedule of expenditures of federal awards to include determining which grants are received from pass-through entities. Management Response: The District has corrected the SEFA totals for 2021-2022 to include the pass-through entities previously not included, and will correct its review process going forward.
Finding 2022-004
SIGNIFICANT DEFICIENCY: 2022-004 Missing Assistance Listing Numbers Condition: The District did not originally include Assistance Listing Numbers on the Schedule of Expenditures of Federal Awards. Criteria: All Federal awards should be labeled on the Schedule of Expenditures of Federal Awards with the correct Assistance Listing Numbers for proper identification. Effect: Risk is present Federal grant awards could be misidentified due to a missing assistance listing number. Recommendation: We recommend that research be completed to identify each Assistance Listing Number for all grant awards reported on the Schedule of Expenditures of Federal Awards. Management Response: The District has corrected the SEFA totals for 2021-2022 to include the assistance listing numbers previously not included, and will include them going forward.
Finding 2022-005
SIGNIFICANT DEFICIENCY: 2022-005 Reconciliation of SEFA to underlying Financial Statements Condition: Totals initially provided as expenditures on the schedule of expenditures of Federal awards were not reconciled to the grants shown on the Annual Secretary of the Board report which tie to the financial statements. Criteria: All supplementary information should be able to be reconciled to the basic financial statements. Effect: Risk is present that errors or irregularities in amounts on the SEFA could not be prevented or detected in a timely manner and corrected before submission of the SEFA with the annual report. Recommendation: We recommend that totals coded as Federal expenditures be analyzed and compared to the financial statement totals for accuracy and reasonableness. Management Response: The District corrected the totals for the 2021-2022 SEFA, and will carefully review the coding of Federal expenditures going forward.