FAC Explorer

Audit 19976

FY End
2022-06-30
Total Expended
$2.59M
Findings
4
Programs
17
Organization: Little Eagle Grant School (SD)
Year: 2022 Accepted: 2023-03-30
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
23497 2022-003 Significant Deficiency - AB
23498 2022-003 Significant Deficiency - AB
599939 2022-003 Significant Deficiency - AB
599940 2022-003 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
15.042 Indian School Equalization Program $660,335 Yes 0
15.046 Administrative Cost Grants for Indian Schools $534,079 - 0
84.027 Special Education_grants to States $337,706 - 0
15.047 Indian Education Facilities, Operations, and Maintenance $285,488 Yes 0
84.010 Title I Grants to Local Educational Agencies $184,550 - 0
84.425 Education Stabilization Fund $149,250 Yes 1
15.151 Education Program Enhancements $113,480 - 0
84.196 Education for Homeless Children and Youth $36,480 - 0
10.555 National School Lunch Program $29,478 - 0
84.367 Improving Teacher Quality State Grants $26,018 - 0
10.553 School Breakfast Program $19,581 - 0
84.377 School Improvement Grants $15,083 - 0
84.060 Indian Education_grants to Local Educational Agencies $14,868 - 0
84.424 Student Support and Academic Enrichment Program $7,813 - 0
10.582 Fresh Fruit and Vegetable Program $6,996 - 0
15.044 Indian Schools_student Transportation $5,006 - 0
84.358 Rural Education $1,000 - 0

Contacts

Name Title Type
ERZABZH52Z36 Pedro Rosa Auditee
6058234235 Mindy Piatz, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the schedule) are reported on the accrual basis of accounting. Such expenditures are recognized following the applicable cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, where in certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule includes the federal award activity of Little Eagle Grant Schoolunder the programs of the federal government for the year ended June 30, 2022. Theinformation 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, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). Because theSchedule presents only a selected portion of the operations of Little Eagle Grant School, it is notintended to and does not present the net position or changes in net position, of Little EagleGrant School.

Finding Details

Finding 2022-003
Criteria A key control surrounding the purchase process is the retention of supporting documentation to ensure proper amounts are paid and cost is allowable. Condition Supporting documentation could not be obtained for one item of our disbursement sample of forty items. During our testing, we were unable to verify if the vendor was paid the correct amount and if the cost was allowable as the support for the transaction was unable to be located. Cause Supporting documentation was not available for review during the audit. Effect An unallowable cost could be charged to the grant. Questioned Costs CFDA 84.425 $91 Recommendation We recommend that the District maintain proper supporting documentation such as invoices to ensure proper payment and support allowable costs.
Finding 2022-003
Criteria A key control surrounding the purchase process is the retention of supporting documentation to ensure proper amounts are paid and cost is allowable. Condition Supporting documentation could not be obtained for one item of our disbursement sample of forty items. During our testing, we were unable to verify if the vendor was paid the correct amount and if the cost was allowable as the support for the transaction was unable to be located. Cause Supporting documentation was not available for review during the audit. Effect An unallowable cost could be charged to the grant. Questioned Costs CFDA 84.425 $91 Recommendation We recommend that the District maintain proper supporting documentation such as invoices to ensure proper payment and support allowable costs.
Finding 2022-003
Criteria A key control surrounding the purchase process is the retention of supporting documentation to ensure proper amounts are paid and cost is allowable. Condition Supporting documentation could not be obtained for one item of our disbursement sample of forty items. During our testing, we were unable to verify if the vendor was paid the correct amount and if the cost was allowable as the support for the transaction was unable to be located. Cause Supporting documentation was not available for review during the audit. Effect An unallowable cost could be charged to the grant. Questioned Costs CFDA 84.425 $91 Recommendation We recommend that the District maintain proper supporting documentation such as invoices to ensure proper payment and support allowable costs.
Finding 2022-003
Criteria A key control surrounding the purchase process is the retention of supporting documentation to ensure proper amounts are paid and cost is allowable. Condition Supporting documentation could not be obtained for one item of our disbursement sample of forty items. During our testing, we were unable to verify if the vendor was paid the correct amount and if the cost was allowable as the support for the transaction was unable to be located. Cause Supporting documentation was not available for review during the audit. Effect An unallowable cost could be charged to the grant. Questioned Costs CFDA 84.425 $91 Recommendation We recommend that the District maintain proper supporting documentation such as invoices to ensure proper payment and support allowable costs.