FAC Explorer

Audit 18845

FY End
2022-06-30
Total Expended
$1.90M
Findings
10
Programs
11
Organization: Buffalo Island Central School District (AR)
Year: 2022 Accepted: 2023-03-05
Auditor: Arkansas Legislative Audit

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
15712 2022-001 Significant Deficiency - N
15713 2022-001 Significant Deficiency - N
15714 2022-001 Significant Deficiency - N
15715 2022-001 Significant Deficiency - N
15716 2022-001 Significant Deficiency - N
592154 2022-001 Significant Deficiency - N
592155 2022-001 Significant Deficiency - N
592156 2022-001 Significant Deficiency - N
592157 2022-001 Significant Deficiency - N
592158 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Covid-19 - Education Stabilization Fund $764,398 Yes 0
84.027 Special Education_grants to States $202,835 Yes 0
84.010 Title I Grants to Local Educational Agencies $182,375 - 0
84.011 Migrant Education_state Grant Program $94,378 - 0
10.553 School Breakfast Program $80,046 - 1
84.367 Supporting Effective Instruction State Grants $31,470 - 0
10.555 National School Lunch Program $15,397 - 1
84.358 Rural Education $15,242 - 0
84.173 Special Education_preschool Grants $12,318 Yes 0
10.582 Fresh Fruit and Vegetable Program $7,830 - 1
84.424 Student Support and Academic Enrichment Program $5,485 - 0

Contacts

Name Title Type
YM8UE8NEWUD7 Deanna Clifton Auditee
8704865411 Matt Fink, CPA Auditor
No contacts on file

Notes to SEFA

Title: Nonmonetary Assistance (SEFA Notes 3 and 4) Accounting Policies: Basis of Presentation (SEFA Note 1) - The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of Buffalo Island Central School District No. 40 (District) under programs of the federal government for the year ended June 30, 2022. 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). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position or changes in financial position of the District. Summary of Significant Accounting Policies (SEFA Note 2) - Expenditures reported on the Schedule are reported on the regulatory 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 District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance (SEFA Note 5). Nonmonetary assistance is reported at the approximate value as provided by the U. S. Department of Defense through an agreement with the U. S. Department of Agriculture. Nonmonetary assistance is reported at the approximate value as provided by the Arkansas Department of Human Services.
Title: Medicaid Funding (SEFA Note 6) Accounting Policies: Basis of Presentation (SEFA Note 1) - The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of Buffalo Island Central School District No. 40 (District) under programs of the federal government for the year ended June 30, 2022. 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). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position or changes in financial position of the District. Summary of Significant Accounting Policies (SEFA Note 2) - Expenditures reported on the Schedule are reported on the regulatory 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 District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance (SEFA Note 5). During the year ended June 30, 2022, the District received Medicaid funding of $33,314 from the Arkansas Department of Human Services. Such payments are not considered Federal awards expended, and therefore, are not included in the above Schedule.

Finding Details

Finding 2022-001
SIGNIFICANT DEFICIENCY (FEDERAL PROGRAM NOT AUDITED AS A MAJOR PROGRAM) U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - AL NUMBERS 10.553, 10.555, and 10.582 PASS-THROUGH NUMBER 1605 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 2022-001.Special Tests and Provisions Criteria: A District must operate its child nutrition program on a non-profit basis. All revenues generated by the school food service must be used to operate and improve its food services (7 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7e(1)(i)). Condition: The District transferred funds from its food service fund to the operating fund to be used for operating activities and not for the benefit of the school food service, resulting in questioned costs totaling $78,530. Cause: The District failed to ensure all revenue generated from the food service program was used for the benefit of the program. "Effect or potential effect: The transfers out of the food service program were not used for the benefit of school food service resulting in questioned costs totaling $78,530. " Questioned costs: The amount of known questioned costs was $78,530. Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit for guidance regarding this matter. Views of responsible officials: Arkansas DESE will be contacted for guidance before any food service surplus is transferred to ensure Ark. Code is followed regarding the Child Nutrition Program.
Finding 2022-001
SIGNIFICANT DEFICIENCY (FEDERAL PROGRAM NOT AUDITED AS A MAJOR PROGRAM) U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - AL NUMBERS 10.553, 10.555, and 10.582 PASS-THROUGH NUMBER 1605 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 2022-001.Special Tests and Provisions Criteria: A District must operate its child nutrition program on a non-profit basis. All revenues generated by the school food service must be used to operate and improve its food services (7 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7e(1)(i)). Condition: The District transferred funds from its food service fund to the operating fund to be used for operating activities and not for the benefit of the school food service, resulting in questioned costs totaling $78,530. Cause: The District failed to ensure all revenue generated from the food service program was used for the benefit of the program. "Effect or potential effect: The transfers out of the food service program were not used for the benefit of school food service resulting in questioned costs totaling $78,530. " Questioned costs: The amount of known questioned costs was $78,530. Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit for guidance regarding this matter. Views of responsible officials: Arkansas DESE will be contacted for guidance before any food service surplus is transferred to ensure Ark. Code is followed regarding the Child Nutrition Program.
Finding 2022-001
SIGNIFICANT DEFICIENCY (FEDERAL PROGRAM NOT AUDITED AS A MAJOR PROGRAM) U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - AL NUMBERS 10.553, 10.555, and 10.582 PASS-THROUGH NUMBER 1605 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 2022-001.Special Tests and Provisions Criteria: A District must operate its child nutrition program on a non-profit basis. All revenues generated by the school food service must be used to operate and improve its food services (7 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7e(1)(i)). Condition: The District transferred funds from its food service fund to the operating fund to be used for operating activities and not for the benefit of the school food service, resulting in questioned costs totaling $78,530. Cause: The District failed to ensure all revenue generated from the food service program was used for the benefit of the program. "Effect or potential effect: The transfers out of the food service program were not used for the benefit of school food service resulting in questioned costs totaling $78,530. " Questioned costs: The amount of known questioned costs was $78,530. Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit for guidance regarding this matter. Views of responsible officials: Arkansas DESE will be contacted for guidance before any food service surplus is transferred to ensure Ark. Code is followed regarding the Child Nutrition Program.
Finding 2022-001
SIGNIFICANT DEFICIENCY (FEDERAL PROGRAM NOT AUDITED AS A MAJOR PROGRAM) U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - AL NUMBERS 10.553, 10.555, and 10.582 PASS-THROUGH NUMBER 1605 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 2022-001.Special Tests and Provisions Criteria: A District must operate its child nutrition program on a non-profit basis. All revenues generated by the school food service must be used to operate and improve its food services (7 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7e(1)(i)). Condition: The District transferred funds from its food service fund to the operating fund to be used for operating activities and not for the benefit of the school food service, resulting in questioned costs totaling $78,530. Cause: The District failed to ensure all revenue generated from the food service program was used for the benefit of the program. "Effect or potential effect: The transfers out of the food service program were not used for the benefit of school food service resulting in questioned costs totaling $78,530. " Questioned costs: The amount of known questioned costs was $78,530. Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit for guidance regarding this matter. Views of responsible officials: Arkansas DESE will be contacted for guidance before any food service surplus is transferred to ensure Ark. Code is followed regarding the Child Nutrition Program.
Finding 2022-001
SIGNIFICANT DEFICIENCY (FEDERAL PROGRAM NOT AUDITED AS A MAJOR PROGRAM) U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - AL NUMBERS 10.553, 10.555, and 10.582 PASS-THROUGH NUMBER 1605 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 2022-001.Special Tests and Provisions Criteria: A District must operate its child nutrition program on a non-profit basis. All revenues generated by the school food service must be used to operate and improve its food services (7 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7e(1)(i)). Condition: The District transferred funds from its food service fund to the operating fund to be used for operating activities and not for the benefit of the school food service, resulting in questioned costs totaling $78,530. Cause: The District failed to ensure all revenue generated from the food service program was used for the benefit of the program. "Effect or potential effect: The transfers out of the food service program were not used for the benefit of school food service resulting in questioned costs totaling $78,530. " Questioned costs: The amount of known questioned costs was $78,530. Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit for guidance regarding this matter. Views of responsible officials: Arkansas DESE will be contacted for guidance before any food service surplus is transferred to ensure Ark. Code is followed regarding the Child Nutrition Program.
Finding 2022-001
SIGNIFICANT DEFICIENCY (FEDERAL PROGRAM NOT AUDITED AS A MAJOR PROGRAM) U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - AL NUMBERS 10.553, 10.555, and 10.582 PASS-THROUGH NUMBER 1605 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 2022-001.Special Tests and Provisions Criteria: A District must operate its child nutrition program on a non-profit basis. All revenues generated by the school food service must be used to operate and improve its food services (7 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7e(1)(i)). Condition: The District transferred funds from its food service fund to the operating fund to be used for operating activities and not for the benefit of the school food service, resulting in questioned costs totaling $78,530. Cause: The District failed to ensure all revenue generated from the food service program was used for the benefit of the program. "Effect or potential effect: The transfers out of the food service program were not used for the benefit of school food service resulting in questioned costs totaling $78,530. " Questioned costs: The amount of known questioned costs was $78,530. Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit for guidance regarding this matter. Views of responsible officials: Arkansas DESE will be contacted for guidance before any food service surplus is transferred to ensure Ark. Code is followed regarding the Child Nutrition Program.
Finding 2022-001
SIGNIFICANT DEFICIENCY (FEDERAL PROGRAM NOT AUDITED AS A MAJOR PROGRAM) U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - AL NUMBERS 10.553, 10.555, and 10.582 PASS-THROUGH NUMBER 1605 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 2022-001.Special Tests and Provisions Criteria: A District must operate its child nutrition program on a non-profit basis. All revenues generated by the school food service must be used to operate and improve its food services (7 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7e(1)(i)). Condition: The District transferred funds from its food service fund to the operating fund to be used for operating activities and not for the benefit of the school food service, resulting in questioned costs totaling $78,530. Cause: The District failed to ensure all revenue generated from the food service program was used for the benefit of the program. "Effect or potential effect: The transfers out of the food service program were not used for the benefit of school food service resulting in questioned costs totaling $78,530. " Questioned costs: The amount of known questioned costs was $78,530. Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit for guidance regarding this matter. Views of responsible officials: Arkansas DESE will be contacted for guidance before any food service surplus is transferred to ensure Ark. Code is followed regarding the Child Nutrition Program.
Finding 2022-001
SIGNIFICANT DEFICIENCY (FEDERAL PROGRAM NOT AUDITED AS A MAJOR PROGRAM) U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - AL NUMBERS 10.553, 10.555, and 10.582 PASS-THROUGH NUMBER 1605 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 2022-001.Special Tests and Provisions Criteria: A District must operate its child nutrition program on a non-profit basis. All revenues generated by the school food service must be used to operate and improve its food services (7 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7e(1)(i)). Condition: The District transferred funds from its food service fund to the operating fund to be used for operating activities and not for the benefit of the school food service, resulting in questioned costs totaling $78,530. Cause: The District failed to ensure all revenue generated from the food service program was used for the benefit of the program. "Effect or potential effect: The transfers out of the food service program were not used for the benefit of school food service resulting in questioned costs totaling $78,530. " Questioned costs: The amount of known questioned costs was $78,530. Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit for guidance regarding this matter. Views of responsible officials: Arkansas DESE will be contacted for guidance before any food service surplus is transferred to ensure Ark. Code is followed regarding the Child Nutrition Program.
Finding 2022-001
SIGNIFICANT DEFICIENCY (FEDERAL PROGRAM NOT AUDITED AS A MAJOR PROGRAM) U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - AL NUMBERS 10.553, 10.555, and 10.582 PASS-THROUGH NUMBER 1605 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 2022-001.Special Tests and Provisions Criteria: A District must operate its child nutrition program on a non-profit basis. All revenues generated by the school food service must be used to operate and improve its food services (7 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7e(1)(i)). Condition: The District transferred funds from its food service fund to the operating fund to be used for operating activities and not for the benefit of the school food service, resulting in questioned costs totaling $78,530. Cause: The District failed to ensure all revenue generated from the food service program was used for the benefit of the program. "Effect or potential effect: The transfers out of the food service program were not used for the benefit of school food service resulting in questioned costs totaling $78,530. " Questioned costs: The amount of known questioned costs was $78,530. Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit for guidance regarding this matter. Views of responsible officials: Arkansas DESE will be contacted for guidance before any food service surplus is transferred to ensure Ark. Code is followed regarding the Child Nutrition Program.
Finding 2022-001
SIGNIFICANT DEFICIENCY (FEDERAL PROGRAM NOT AUDITED AS A MAJOR PROGRAM) U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - AL NUMBERS 10.553, 10.555, and 10.582 PASS-THROUGH NUMBER 1605 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 2022-001.Special Tests and Provisions Criteria: A District must operate its child nutrition program on a non-profit basis. All revenues generated by the school food service must be used to operate and improve its food services (7 CFR sections 210.14(a), 210.14(c), 210.19(a)(2), 215.7(d)(1), 220.2, and 220.7e(1)(i)). Condition: The District transferred funds from its food service fund to the operating fund to be used for operating activities and not for the benefit of the school food service, resulting in questioned costs totaling $78,530. Cause: The District failed to ensure all revenue generated from the food service program was used for the benefit of the program. "Effect or potential effect: The transfers out of the food service program were not used for the benefit of school food service resulting in questioned costs totaling $78,530. " Questioned costs: The amount of known questioned costs was $78,530. Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit for guidance regarding this matter. Views of responsible officials: Arkansas DESE will be contacted for guidance before any food service surplus is transferred to ensure Ark. Code is followed regarding the Child Nutrition Program.