FAC Explorer

Audit 20352

FY End
2022-06-30
Total Expended
$898,474
Findings
2
Programs
16
Organization: Unified School District Number 374 (KS)
Year: 2022 Accepted: 2023-02-22
Auditor: Dirks Anthony & Duncan LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
24222 2022-001 Significant Deficiency - L
600664 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $245,603 - 0
10.555 National School Lunch Program $200,710 Yes 0
32.009 Emergency Connectivity Fund Program $110,260 - 0
84.010 Title I Grants to Local Educational Agencies $86,899 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $72,604 Yes 1
10.553 School Breakfast Program $45,730 Yes 0
84.358 Rural Education $33,246 - 0
10.559 Summer Food Service Program for Children $24,109 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $23,500 - 0
10.582 Fresh Fruit and Vegetable Program $15,221 Yes 0
84.424 Student Support and Academic Enrichment Program $14,176 - 0
84.367 Improving Teacher Quality State Grants $12,222 - 0
84.365 English Language Acquisition State Grants $11,574 - 0
84.287 Twenty-First Century Community Learning Centers $2,039 - 0
10.649 Pandemic Ebt Administrative Costs $314 - 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
JLNHZB17KZH3 Rex Richardson Auditee
6206752277 Mathew Medill Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Unified School District Number 374, Sublette, Kanas (the District) under programs of the federal government for the year ended June 30, 2022. The information in this schedule if presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a select portion of the operations of District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District. The Schedule is presented using regulatory basis of accounting prescribed by the Kanas Municipal Audit and Accounting Guide (as described in Note 1 to the financial statement), which is the same basis of accounting as the financial statement accompanying this schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 1)Expenditures reported in the Schedule of Expenditures of Federal Awards (SEFA) are reported using the accounting practices prescribed by the State of Kansas to demonstrate compliance with the cash and budget laws of the State of Kansas, the same as the financial statement accompanying this schedule.
Title: Funds Expended Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Unified School District Number 374, Sublette, Kanas (the District) under programs of the federal government for the year ended June 30, 2022. The information in this schedule if presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a select portion of the operations of District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District. The Schedule is presented using regulatory basis of accounting prescribed by the Kanas Municipal Audit and Accounting Guide (as described in Note 1 to the financial statement), which is the same basis of accounting as the financial statement accompanying this schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Funds where federal expenditures were receipted and expended:Food Service Fund$ 286,384General Fund267From State, Federal and Other Grant Funds:Title I Low Income86,899Supporting Effective Instruction12,222Student Support and Academic Enrichment 14,176Emergency Connectivity Fund110,260ESSER II245,603Perkins Grant23,500KDHE Covid Grant72,604Title IVB 21st Century Learning After School2,039Title II English Language Acquisition11,574Small Rural Schools Grant33,246$ 898,774

Finding Details

Finding 2022-001
U.S. Department of Education Passed Through Kansas State Department of Education Program Name: Elementary and Secondary School Emergency Relief Fund II (ESSER) Federal Assistance Listing Numbers: 84.425D Finding 2022-001 SIGNIFICANT DEFICENCY AND MATERIAL NONCOMPLIANCE Report Submission Criteria: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.302 Financial Management (2 CFR ?200.302), ?identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received.? Condition: When investigating the controls related to ESSER quarterly expenditure reporting to the State of Kanas we became aware there is no secondary review. During our examination of the reports submitted for the fiscal year, the report we were told was for the quarter ending June 2022, though dated September 2022, does not tie back to financial records by approximately $38,400. We then asked for the financial reports used at the time of submission and were informed that the records used during the preparation of the report were destroyed upon its submission. Cause: The documentation retention relating to the ESSER reporting and the control for its submission is non-existent. There is also a lack of training between and amongst key positions of management. Effect: The quarterly expenditure report submitted to the State of Kansas is non-comparable to the District?s Schedule 2-18 located in the financial statement?s regulatory required supplemental information. Questioned Costs: $38,400 Recommendations: The District should have an employee, not in the position of District Secretary, compare the Financial Manager?s ESSER report before its submission to the State of Kansas for its accuracy with board approved financial information. After the approval by the secondary review employee, the report submitted should be printed, initialed by the secondary reviewer, stapled with the information used to compile the report and combined with all financial records for the fiscal year. The District should also ensure that the positions involved with the financial reporting of the ESSER funds have adequate training for the recording and reporting of the federal monies. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2022-001
U.S. Department of Education Passed Through Kansas State Department of Education Program Name: Elementary and Secondary School Emergency Relief Fund II (ESSER) Federal Assistance Listing Numbers: 84.425D Finding 2022-001 SIGNIFICANT DEFICENCY AND MATERIAL NONCOMPLIANCE Report Submission Criteria: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.302 Financial Management (2 CFR ?200.302), ?identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received.? Condition: When investigating the controls related to ESSER quarterly expenditure reporting to the State of Kanas we became aware there is no secondary review. During our examination of the reports submitted for the fiscal year, the report we were told was for the quarter ending June 2022, though dated September 2022, does not tie back to financial records by approximately $38,400. We then asked for the financial reports used at the time of submission and were informed that the records used during the preparation of the report were destroyed upon its submission. Cause: The documentation retention relating to the ESSER reporting and the control for its submission is non-existent. There is also a lack of training between and amongst key positions of management. Effect: The quarterly expenditure report submitted to the State of Kansas is non-comparable to the District?s Schedule 2-18 located in the financial statement?s regulatory required supplemental information. Questioned Costs: $38,400 Recommendations: The District should have an employee, not in the position of District Secretary, compare the Financial Manager?s ESSER report before its submission to the State of Kansas for its accuracy with board approved financial information. After the approval by the secondary review employee, the report submitted should be printed, initialed by the secondary reviewer, stapled with the information used to compile the report and combined with all financial records for the fiscal year. The District should also ensure that the positions involved with the financial reporting of the ESSER funds have adequate training for the recording and reporting of the federal monies. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.