FAC Explorer

Audit 17044

FY End
2022-08-31
Total Expended
$884,587
Findings
4
Programs
10
Organization: School District No. 18-0011 (NE)
Year: 2022 Accepted: 2022-11-09
Auditor: Romans Wiemer & Associates Cpa's PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12504 2022-002 Material Weakness - P
12505 2022-002 Material Weakness - P
588946 2022-002 Material Weakness - P
588947 2022-002 Material Weakness - P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $321,374 Yes 1
84.010 Title I Grants to Local Educational Agencies $118,307 - 0
93.576 Refugee and Entrant Assistance_discretionary Grants $101,837 - 0
84.358 Rural Education $43,394 Yes 1
93.778 Medical Assistance Program $31,233 - 0
10.553 School Breakfast Program $27,147 - 0
10.555 National School Lunch Program $10,990 - 0
84.027 Special Education_grants to States $6,365 - 0
10.559 Summer Food Service Program for Children $1,857 - 0
84.173 Special Education_preschool Grants $1,001 - 0

Contacts

Name Title Type
VW85X5RZMLW8 Michael Derr Auditee
4027722171 Gayle Steiger Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal award activity of School District No. 18-0011 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2, U.S. Code of Federal Regulations (CFR) 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.

Finding Details

Finding 2022-002
MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: ESSER II & III Assistance Listing # 84.425 REAP Assistance Listing # 84.358 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
Finding 2022-002
MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: ESSER II & III Assistance Listing # 84.425 REAP Assistance Listing # 84.358 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
Finding 2022-002
MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: ESSER II & III Assistance Listing # 84.425 REAP Assistance Listing # 84.358 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.
Finding 2022-002
MATERIAL WEAKNESS 2022-002 Internal Control Structure Design Program: ESSER II & III Assistance Listing # 84.425 REAP Assistance Listing # 84.358 Condition: Adequate personnel are not available to assign responsibilities in such a way that different employees handle different parts of the same transaction. Cause: District has limited number of personnel. Criteria: Internal controls should be in place that provides reasonable assurance that authorization or approval of transactions, recording of transactions, and custody of assets are segregated activities. Effect: Due to the absence of segregation of duties, the level of risk that errors or irregularities, material in relation to the financial statements, may occur and not be detected within a timely period by the employees, in the normal course of performing their assigned functions, has not been reduced to a relatively low level.