FAC Explorer

Audit 22357

FY End
2022-06-30
Total Expended
$2.23M
Findings
2
Programs
11
Organization: Benzie County Central School District (MI)
Year: 2022 Accepted: 2022-12-21
Auditor: Dennis Gartland & Niergarth

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
16394 2022-005 - - B
592836 2022-005 - - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $930,609 Yes 1
84.010 Title I Grants to Local Educational Agencies $289,829 - 0
10.553 School Breakfast Program $222,713 - 0
10.559 Summer Food Service Program for Children $64,978 - 0
84.367 Improving Teacher Quality State Grants $60,134 - 0
10.555 National School Lunch Program $49,165 - 0
84.424 Student Support and Academic Enrichment Program $18,363 - 0
10.558 Child and Adult Care Food Program $15,690 - 0
93.778 Medical Assistance Program $5,322 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $4,983 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
E9RWMLNAXZN7 Justin Weston Auditee
2318229653 Heidi Wendel Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1 The accompanying Schedule of Expenditures of Federal Awards includes the Federal grantactivity of the School District, and is presented on the modified accrual basis of accounting.The information in this schedule is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples and Audit Requirements for Federal Awards (Uniform Guidance). Therefore,some amounts presented in this schedule may differ from amounts presented in, or used inthe preparation of, the basic financial statements.Note 2 Management has reported that expenditures in this Schedule of Expenditures of FederalAwards are equal to those amounts reported in the annual or final cost reports. Unalloweddifferences, if any, have been disclosed to the auditor.Note 3 The financial reports, including claims for advances and reimbursements and amountsclaimed or used for matching are timely, complete, accurate and contain information that issupported by the books and records from which the basic financial statements have beenprepared. Grant receipts reported on the Schedule of Expenditures of Federal Awards, aspassed through the Michigan Department of Education, reconcile to the Grant SectionAuditor's Report (R7120). Unreconciled differences have been disclosed to the auditor.Note 4 The School District did not use the 10% de-minimis indirect cost rate allowed under theUniform Guidance.Note 5 A reconciliation of expenditures on the Schedule of Expenditures of Federal Awards withFederal sources reported on the financial statements are as follows:Federal expenditures per Schedule of Expenditures ofFederal Awards $ 2,234,056Coronavirus Relief Fund - Child Care Relief Fund 128,726Federal sources per financial statements $ 2,362,782 De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-005
Finding Number 2022-005 Education Stabilization Fund: Elementary and Secondary School Emergency Relief (ESSER) Assistance Listing Number 84.425D Allowable Costs/Cost Principles ? Documentation of Employee Time and Effort Immaterial Noncompliance Criteria: Per Federal regulations 2 CFR section 200.430(i)(1)(vii), the School District must maintain time and effort distribution records for an employee who works in part on the consolidated administrative cost objective and in part on a federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources. Condition: The School District did not maintain time and effort distribution records for employees who were partially funded with ESSER Federal funds. Cause: Oversight. Effect: Time and effort reports were not completed. Questioned Costs: None. Recommendation: Time and effort reports should be completed throughout the year listing the employees name, position or job title, and percentage of time spent on each Federal award and signed by the employee?s supervisor. Management's Response and Corrective Actions: The Director of Finance and Superintendent completed time and effort reports for the ESSER funds expended for fiscal year ending June 30, 2022 and will continue to complete time and effort reports going forward. Person Responsible for Corrective Action: Justin Weston, Director of Finance, and Amiee Erfourth, Superintendent Completion Date: November 21, 2022.
Finding 2022-005
Finding Number 2022-005 Education Stabilization Fund: Elementary and Secondary School Emergency Relief (ESSER) Assistance Listing Number 84.425D Allowable Costs/Cost Principles ? Documentation of Employee Time and Effort Immaterial Noncompliance Criteria: Per Federal regulations 2 CFR section 200.430(i)(1)(vii), the School District must maintain time and effort distribution records for an employee who works in part on the consolidated administrative cost objective and in part on a federal program whose administrative funds have not been consolidated or on activities funded from other revenue sources. Condition: The School District did not maintain time and effort distribution records for employees who were partially funded with ESSER Federal funds. Cause: Oversight. Effect: Time and effort reports were not completed. Questioned Costs: None. Recommendation: Time and effort reports should be completed throughout the year listing the employees name, position or job title, and percentage of time spent on each Federal award and signed by the employee?s supervisor. Management's Response and Corrective Actions: The Director of Finance and Superintendent completed time and effort reports for the ESSER funds expended for fiscal year ending June 30, 2022 and will continue to complete time and effort reports going forward. Person Responsible for Corrective Action: Justin Weston, Director of Finance, and Amiee Erfourth, Superintendent Completion Date: November 21, 2022.