FAC Explorer

Audit 24132

FY End
2022-06-30
Total Expended
$7.20M
Findings
6
Programs
20
Organization: Kuspuk School District (AK)
Year: 2022 Accepted: 2023-02-15
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
29466 2022-001 Significant Deficiency - L
29467 2022-001 Significant Deficiency - L
29468 2022-001 Significant Deficiency - L
605908 2022-001 Significant Deficiency - L
605909 2022-001 Significant Deficiency - L
605910 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $3.31M Yes 0
84.425 Education Stabilization Fund $1.53M Yes 1
84.010 Title I Grants to Local Educational Agencies $584,650 - 0
84.371 Striving Readers $285,162 - 0
84.299 Indian Education -- Special Programs for Indian Children $265,809 - 0
84.060 Indian Education_grants to Local Educational Agencies $162,781 - 0
84.287 Twenty-First Century Community Learning Centers $98,455 - 0
10.553 School Breakfast Program $66,579 - 0
84.011 Migrant Education_state Grant Program $65,014 - 0
84.424 Student Support and Academic Enrichment Program $43,830 - 0
84.367 Improving Teacher Quality State Grants $40,797 - 0
84.027 Special Education_grants to States $24,289 - 0
84.358 Rural Education $23,369 - 0
84.048 Career and Technical Education -- Basic Grants to States $22,484 - 0
84.365 English Language Acquisition State Grants $17,317 - 0
10.582 Fresh Fruit and Vegetable Program $14,778 - 0
10.555 National School Lunch Program $13,580 - 0
10.560 State Administrative Expenses for Child Nutrition $9,250 - 0
84.173 Special Education_preschool Grants $2,302 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
CEFUKVANYGA6 Martha Morgan Auditee
9076754250 Donald L. Hanni Auditor
No contacts on file

Notes to SEFA

Title: Subrecipient Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Kuspuk 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 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 Kuspuk School District, it is not intended to and does not present the basic financial statements of Kuspuk School District. 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. The District has elected not to use the 10% 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. No federal funds were passed through to subrecipients.

Finding Details

Finding 2022-001
Finding 2022-001 Lack of Internal Controls over Reporting Federal Agency: U.S. Department of Education (passed through the State of Alaska) Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425 Award Year: 2022 Award Numbers: ER22.KKSD.01 (State of Alaska), S425U210020 (U.S. Department of Education) Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The CARES Act requires ESSER and GEER grantees to submit quarterly reports. Condition/Context: The District did not adhere to timely submissions of the required reports as specified by Uniform Guidance. During our review over the quarterly reports filed with the State of Alaska, we noted that one of two reports tested was not submitted timely. Cause: Lack of internal control over reporting. Effect: Failure to follow compliance reporting requirements could result in loss of Federal funding. Questioned Costs: None noted. Repeat finding: This is not a repeat finding. The finding appears to be an isolated instance. Recommendation: We recommend that management complies with all reporting requirements, increasing internal controls over reporting regarding timely submissions. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Lack of Internal Controls over Reporting Federal Agency: U.S. Department of Education (passed through the State of Alaska) Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425 Award Year: 2022 Award Numbers: ER22.KKSD.01 (State of Alaska), S425U210020 (U.S. Department of Education) Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The CARES Act requires ESSER and GEER grantees to submit quarterly reports. Condition/Context: The District did not adhere to timely submissions of the required reports as specified by Uniform Guidance. During our review over the quarterly reports filed with the State of Alaska, we noted that one of two reports tested was not submitted timely. Cause: Lack of internal control over reporting. Effect: Failure to follow compliance reporting requirements could result in loss of Federal funding. Questioned Costs: None noted. Repeat finding: This is not a repeat finding. The finding appears to be an isolated instance. Recommendation: We recommend that management complies with all reporting requirements, increasing internal controls over reporting regarding timely submissions. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Lack of Internal Controls over Reporting Federal Agency: U.S. Department of Education (passed through the State of Alaska) Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425 Award Year: 2022 Award Numbers: ER22.KKSD.01 (State of Alaska), S425U210020 (U.S. Department of Education) Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The CARES Act requires ESSER and GEER grantees to submit quarterly reports. Condition/Context: The District did not adhere to timely submissions of the required reports as specified by Uniform Guidance. During our review over the quarterly reports filed with the State of Alaska, we noted that one of two reports tested was not submitted timely. Cause: Lack of internal control over reporting. Effect: Failure to follow compliance reporting requirements could result in loss of Federal funding. Questioned Costs: None noted. Repeat finding: This is not a repeat finding. The finding appears to be an isolated instance. Recommendation: We recommend that management complies with all reporting requirements, increasing internal controls over reporting regarding timely submissions. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Lack of Internal Controls over Reporting Federal Agency: U.S. Department of Education (passed through the State of Alaska) Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425 Award Year: 2022 Award Numbers: ER22.KKSD.01 (State of Alaska), S425U210020 (U.S. Department of Education) Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The CARES Act requires ESSER and GEER grantees to submit quarterly reports. Condition/Context: The District did not adhere to timely submissions of the required reports as specified by Uniform Guidance. During our review over the quarterly reports filed with the State of Alaska, we noted that one of two reports tested was not submitted timely. Cause: Lack of internal control over reporting. Effect: Failure to follow compliance reporting requirements could result in loss of Federal funding. Questioned Costs: None noted. Repeat finding: This is not a repeat finding. The finding appears to be an isolated instance. Recommendation: We recommend that management complies with all reporting requirements, increasing internal controls over reporting regarding timely submissions. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Lack of Internal Controls over Reporting Federal Agency: U.S. Department of Education (passed through the State of Alaska) Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425 Award Year: 2022 Award Numbers: ER22.KKSD.01 (State of Alaska), S425U210020 (U.S. Department of Education) Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The CARES Act requires ESSER and GEER grantees to submit quarterly reports. Condition/Context: The District did not adhere to timely submissions of the required reports as specified by Uniform Guidance. During our review over the quarterly reports filed with the State of Alaska, we noted that one of two reports tested was not submitted timely. Cause: Lack of internal control over reporting. Effect: Failure to follow compliance reporting requirements could result in loss of Federal funding. Questioned Costs: None noted. Repeat finding: This is not a repeat finding. The finding appears to be an isolated instance. Recommendation: We recommend that management complies with all reporting requirements, increasing internal controls over reporting regarding timely submissions. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Lack of Internal Controls over Reporting Federal Agency: U.S. Department of Education (passed through the State of Alaska) Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425 Award Year: 2022 Award Numbers: ER22.KKSD.01 (State of Alaska), S425U210020 (U.S. Department of Education) Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The CARES Act requires ESSER and GEER grantees to submit quarterly reports. Condition/Context: The District did not adhere to timely submissions of the required reports as specified by Uniform Guidance. During our review over the quarterly reports filed with the State of Alaska, we noted that one of two reports tested was not submitted timely. Cause: Lack of internal control over reporting. Effect: Failure to follow compliance reporting requirements could result in loss of Federal funding. Questioned Costs: None noted. Repeat finding: This is not a repeat finding. The finding appears to be an isolated instance. Recommendation: We recommend that management complies with all reporting requirements, increasing internal controls over reporting regarding timely submissions. Management Response: Management agrees with this finding, see Corrective Action Plan.