FAC Explorer

Audit 22677

FY End
2022-08-31
Total Expended
$1.12M
Findings
2
Programs
12
Organization: Wood River Rural Schools (NE)
Year: 2022 Accepted: 2022-11-06
Auditor: Amgl PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
22161 2022-004 - - B
598603 2022-004 - - B

Programs

ALN Program Spent Major Findings
84.425 Covid-19-Education Stabilization Fund $180,195 - 0
84.027 Special Education_grants to States $122,863 - 0
10.553 School Breakfast Program $112,385 Yes 0
84.010 Title I Grants to Local Educational Agencies $96,163 - 0
84.287 Twenty-First Century Community Learning Centers $36,715 - 0
10.555 National School Lunch Program $28,706 Yes 0
84.027 Covid-19-Special Education_grants to States $21,305 - 0
84.367 Supporting Effective Instruction $18,637 - 0
93.778 Medical Assistance Program $15,410 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
10.559 Summer Food Service Program for Children $4,811 Yes 0
84.173 Special Education_preschool Grants $1,662 - 0

Contacts

Name Title Type
EBPRLM3DJD94 Terry Zessin Auditee
3085832249 Marcy Luth, CPA Auditor
No contacts on file

Notes to SEFA

Title: NOTE B - FOOD DONATION PROGRAM Accounting Policies: The accompanying schedule of expenditures of federal awards is presented on the cash basis of accounting and in accordance with the requirements of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed.

Finding Details

Finding 2022-004
2022-004 ? Findings & Questioned Costs Program Information: Federal Agency: U.S. Department of Education (passed through the Nebraska Department of Education) Federal Program Title: COVID-19 ? Education Stabilization Fund (ESSER) (AL #84.425D) Grant Award Period: September 1, 2021 through August 31, 2022 Questioned Cost: $71,208 Condition: There was not adequate review of reimbursement claims submitted to Nebraska Department of Education (NDE) for the COVID-19 ? Education Stabilization Fund (ESSER) to ensure accuracy. Criteria: Reimbursement claims should be reviewed for accuracy before submitting. Cause: The employee preparing the reimbursement requests inadvertently claimed the same expenses on two different reimbursement requests. Effect: During the year ended August 31, 2022, the District requested and received $71,208 of excess reimbursement. Recommendation: The reimbursement claims should be reviewed for accuracy by a different individual than the preparer before they are submitted to NDE. Views of Responsible Officials and Planned Corrective Actions: Claims will be reviewed for accuracy by a second individual before they are submitted in the future. Also, the District reimbursed $71,208 to NDE on August 8, 2022.
Finding 2022-004
2022-004 ? Findings & Questioned Costs Program Information: Federal Agency: U.S. Department of Education (passed through the Nebraska Department of Education) Federal Program Title: COVID-19 ? Education Stabilization Fund (ESSER) (AL #84.425D) Grant Award Period: September 1, 2021 through August 31, 2022 Questioned Cost: $71,208 Condition: There was not adequate review of reimbursement claims submitted to Nebraska Department of Education (NDE) for the COVID-19 ? Education Stabilization Fund (ESSER) to ensure accuracy. Criteria: Reimbursement claims should be reviewed for accuracy before submitting. Cause: The employee preparing the reimbursement requests inadvertently claimed the same expenses on two different reimbursement requests. Effect: During the year ended August 31, 2022, the District requested and received $71,208 of excess reimbursement. Recommendation: The reimbursement claims should be reviewed for accuracy by a different individual than the preparer before they are submitted to NDE. Views of Responsible Officials and Planned Corrective Actions: Claims will be reviewed for accuracy by a second individual before they are submitted in the future. Also, the District reimbursed $71,208 to NDE on August 8, 2022.