FAC Explorer

Audit 24114

FY End
2022-06-30
Total Expended
$1.56M
Findings
4
Programs
12
Organization: Waubay School District 18-3 (SD)
Year: 2022 Accepted: 2023-06-19
Auditor: Schoenfish & CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
35630 2022-001 Material Weakness Yes L
35631 2022-001 Material Weakness Yes L
612072 2022-001 Material Weakness Yes L
612073 2022-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $461,481 Yes 1
84.041 Impact Aid $373,926 - 0
84.010 Title I Grants to Local Educational Agencies $138,591 - 0
10.555 National School Lunch Program $104,948 - 0
84.367 Improving Teacher Quality State Grants $26,377 - 0
10.553 School Breakfast Program $24,966 - 0
84.060 Indian Education_grants to Local Educational Agencies $17,461 - 0
84.424 Student Support and Academic Enrichment Program $13,393 - 0
10.582 Fresh Fruit and Vegetable Program $7,275 - 0
84.358 Rural Education $3,657 - 0
84.027 Special Education_grants to States $2,998 - 0
84.048 Career and Technical Education -- Basic Grants to States $1,275 - 0

Contacts

Name Title Type
VJCCN4QQNPD5 Marie Hlavacek Auditee
6059474529 Randy Schoenfish Auditor
No contacts on file

Notes to SEFA

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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The School District has not elected to use the 10 percent deminimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.