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Audit 22895

FY End
2022-06-30
Total Expended
$2.20M
Findings
16
Programs
11
Organization: St. Louis Public School District (MI)
Year: 2022 Accepted: 2022-10-30
Auditor: Roslund Prestage & Company PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
16024 2022-001 Significant Deficiency Yes N
16025 2022-001 Significant Deficiency Yes N
16026 2022-001 Significant Deficiency Yes N
16027 2022-001 Significant Deficiency Yes N
16028 2022-001 Significant Deficiency Yes N
16029 2022-001 Significant Deficiency Yes N
16030 2022-001 Significant Deficiency Yes N
16031 2022-001 Significant Deficiency Yes N
592466 2022-001 Significant Deficiency Yes N
592467 2022-001 Significant Deficiency Yes N
592468 2022-001 Significant Deficiency Yes N
592469 2022-001 Significant Deficiency Yes N
592470 2022-001 Significant Deficiency Yes N
592471 2022-001 Significant Deficiency Yes N
592472 2022-001 Significant Deficiency Yes N
592473 2022-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $281,568 - 0
10.553 School Breakfast Program $234,079 Yes 1
84.425 Education Stabilization Fund $71,500 Yes 0
84.367 Improving Teacher Quality State Grants $55,437 - 0
10.555 National School Lunch Program $50,305 Yes 1
10.559 Summer Food Service Program for Children $38,411 Yes 1
84.424 Student Support and Academic Enrichment Program $37,348 - 0
84.358 Rural Education $22,923 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0
93.778 Medical Assistance Program $2,878 - 0
84.365 English Language Acquisition State Grants $591 - 0

Contacts

Name Title Type
DDA7KKT9VQE7 Stacey Haag Auditee
9898755101 Christina Schaub Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. St. Louis Public School District has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of St. Louis Public School District under programs of the federal government for the year ended June 30, 2022. The information 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, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of St. Louis Public School District, it is not intended to and does not present its financial position or changes in net position of St. Louis Public School District.Management has utilized the Nexsys cash management system and the Grant Auditor Report in preparing the Schedule of Expenditures of Federal Awards. The District does not pass through federal funds.
Title: RECONCILIATION WITH AUDITED FINANCIAL STATEMENTS Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. St. Louis Public School District has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal expenditures are reported as revenues in the following funds in the financial statements of St. Louis Public School District:Financial StatementsAmountGeneral Fund1,212,515Food Service Fund984,676 Total federal revenues per financial statements2,197,191

Finding Details

Finding 2022-001
Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Significant deficiency in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $48,421. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
Finding 2022-001
Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Significant deficiency in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $48,421. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
Finding 2022-001
Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Significant deficiency in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $48,421. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
Finding 2022-001
Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Significant deficiency in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $48,421. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
Finding 2022-001
Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Significant deficiency in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $48,421. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
Finding 2022-001
Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Significant deficiency in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $48,421. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
Finding 2022-001
Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Significant deficiency in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $48,421. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
Finding 2022-001
Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Significant deficiency in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $48,421. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
Finding 2022-001
Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Significant deficiency in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $48,421. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
Finding 2022-001
Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Significant deficiency in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $48,421. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
Finding 2022-001
Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Significant deficiency in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $48,421. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
Finding 2022-001
Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Significant deficiency in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $48,421. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
Finding 2022-001
Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Significant deficiency in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $48,421. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
Finding 2022-001
Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Significant deficiency in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $48,421. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
Finding 2022-001
Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Significant deficiency in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $48,421. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.
Finding 2022-001
Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Significant deficiency in Internal Control / Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $48,421. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: Orders were placed and multiple items did arrive prior to the fiscal year but the District was unable to receive a final piece of equipment by year end due to lag from the manufacturer. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding.