FAC Explorer

Audit 19019

FY End
2022-06-30
Total Expended
$1.00M
Findings
2
Programs
10
Organization: Rice County Unified School District No. 376 (KS)
Year: 2022 Accepted: 2023-02-19
Auditor: Adamsbrown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
23950 2022-003 Significant Deficiency - AB
600392 2022-003 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $486,203 Yes 1
10.555 National School Lunch Program $285,262 - 0
84.010 Title I Grants to Local Educational Agencies $70,929 - 0
10.553 School Breakfast Program $46,936 - 0
84.358 Rural Education $40,187 - 0
10.559 Summer Food Service Program for Children $38,967 - 0
84.367 Improving Teacher Quality State Grants $18,624 - 0
84.424 Student Support and Academic Enrichment Program $13,404 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $267 - 0

Contacts

Name Title Type
UQEFJGURNMY8 Jim Goracke Auditee
6202783621 Danielle Hollingshead Auditor
No contacts on file

Notes to SEFA

Title: OTHER EXPENDITURES Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of UnifiedSchool District No. 376 Sterling, Kansas, and is presented on the basis of accounting that demonstratescompliance with the regulatory basis of accounting of the State of Kansas, which is a comprehensive basisof accounting other than generally accepted accounting principles. The information in this schedule ispresented 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. The District did not receive any federal awards in the form of noncash assistance, insurance, loans, or loan guarantees, and incurred no expenditures in relation thereof for the year ended June 30, 2022.

Finding Details

Finding 2022-003
Criteria or specific requirement Internal controls should be in place to ensure a review is completed on payroll timesheets charged to a federal program. Condition The timesheets must be signed by the building supervisor before submission to the District office. Context The employee and building supervisor are to approve all timesheets. Cause During the summer months, the building supervisor is not in the office and, therefore, no review was completed on timesheets before they were paid. Effect Time charged to the federal program could be incorrect. Recommendation During the months when the building supervisor is not available, the superintendent should sign off on all timesheets and review for proper coding to federal grants.
Finding 2022-003
Criteria or specific requirement Internal controls should be in place to ensure a review is completed on payroll timesheets charged to a federal program. Condition The timesheets must be signed by the building supervisor before submission to the District office. Context The employee and building supervisor are to approve all timesheets. Cause During the summer months, the building supervisor is not in the office and, therefore, no review was completed on timesheets before they were paid. Effect Time charged to the federal program could be incorrect. Recommendation During the months when the building supervisor is not available, the superintendent should sign off on all timesheets and review for proper coding to federal grants.