FAC Explorer

Audit 17757

FY End
2022-06-30
Total Expended
$3.20M
Findings
10
Programs
7
Organization: Moniteau School District (PA)
Year: 2022 Accepted: 2023-10-01
Auditor: Mark C Turnley CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12848 2022-001 Material Weakness - I
12849 2022-003 Material Weakness - I
12850 2022-002 Material Weakness - I
12851 2022-003 Material Weakness - I
12852 2022-003 Material Weakness - I
589290 2022-001 Material Weakness - I
589291 2022-003 Material Weakness - I
589292 2022-002 Material Weakness - I
589293 2022-003 Material Weakness - I
589294 2022-003 Material Weakness - I

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $288,008 Yes 0
84.027 Special Education_grants to States $259,186 - 0
10.555 National School Lunch Program $56,196 Yes 0
93.778 Medical Assistance Program $8,504 - 0
84.173 Special Education_preschool Grants $3,987 - 0
84.425 Education Stabilization Fund $3,688 Yes 1
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
DN3KFEUVFR45 Eric Brandenburg Auditee
7246372117 Mark Turnley Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are presented using the accrual method of accounting. Under this method, grant revenue is recognized to the extent expenditures are incurred. Expenditures are recognized when the liability for the expenditure is incurred rather than when the disbursement is actually made.The federal expenditures are recognized, as applicable, under the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or limited to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
CONDITION: The Moniteau School District contracted with a third-party vendor (Smart Solutions Technologies) for technology equipment (Smart Boards and Mobile Carts) for the District which exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation.
Finding 2022-003
CONDITION: The Moniteau School District does not take affirmative action steps to ensure that minority businesses, women?s business enterprises, and labor surplus area firms are used when possible, in the procurement process.
Finding 2022-002
CONDITION: The Moniteau School District contracted with a third-party vendor (Toshiba American Business Solutions) for the purchase of copier equipment. The contract with the third-party vendor was procured through a cooperative purchasing group. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation.
Finding 2022-003
CONDITION: The Moniteau School District does not take affirmative action steps to ensure that minority businesses, women?s business enterprises, and labor surplus area firms are used when possible, in the procurement process.
Finding 2022-003
CONDITION: The Moniteau School District does not take affirmative action steps to ensure that minority businesses, women?s business enterprises, and labor surplus area firms are used when possible, in the procurement process.
Finding 2022-001
CONDITION: The Moniteau School District contracted with a third-party vendor (Smart Solutions Technologies) for technology equipment (Smart Boards and Mobile Carts) for the District which exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation.
Finding 2022-003
CONDITION: The Moniteau School District does not take affirmative action steps to ensure that minority businesses, women?s business enterprises, and labor surplus area firms are used when possible, in the procurement process.
Finding 2022-002
CONDITION: The Moniteau School District contracted with a third-party vendor (Toshiba American Business Solutions) for the purchase of copier equipment. The contract with the third-party vendor was procured through a cooperative purchasing group. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation.
Finding 2022-003
CONDITION: The Moniteau School District does not take affirmative action steps to ensure that minority businesses, women?s business enterprises, and labor surplus area firms are used when possible, in the procurement process.
Finding 2022-003
CONDITION: The Moniteau School District does not take affirmative action steps to ensure that minority businesses, women?s business enterprises, and labor surplus area firms are used when possible, in the procurement process.