Audit 250142

FY End
2022-06-30
Total Expended
$2.59M
Findings
12
Programs
12
Year: 2022 Accepted: 2023-01-04

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
200147 2022-007 Material Weakness Yes P
200148 2022-007 Material Weakness Yes P
200149 2022-007 Material Weakness Yes P
200150 2022-008 Significant Deficiency - I
200151 2022-007 Material Weakness Yes P
200152 2022-008 Significant Deficiency - I
776589 2022-007 Material Weakness Yes P
776590 2022-007 Material Weakness Yes P
776591 2022-007 Material Weakness Yes P
776592 2022-008 Significant Deficiency - I
776593 2022-007 Material Weakness Yes P
776594 2022-008 Significant Deficiency - I

Contacts

Name Title Type
UHALTER6FZM3 Lenore Bricco Auditee
4062343840 Curt Wyss Auditor
No contacts on file

Notes to SEFA

Title: DONATED PPE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the government 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 the 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 the government, it is not intended to and does not present the financial position or changes in net position of the government. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The estimated Fair Market Value (FMV) of donated PPE for the year ended June 30, 2022 was $0 (unaudited).
Title: RELATIONSHIP TO THE BASIC FINANCIAL STATEMENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the government 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 the 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 the government, it is not intended to and does not present the financial position or changes in net position of the government. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal award revenues are reported in the basic financial statements as federal sources in the Statement of Revenues, Expenditures and Changes in Fund Balances-Governmental Funds. The following is a reconciliation of cash receipts on the Schedule of Expenditures of Federal Awards to federal sources reported on the Statement of Revenues, Expenditures and Changes in Fund Balances-Governmental Funds.Cash receipts $2,651,494 Revenue adjustments 27,050 Commodities (52,652)Federal sources $2,625,892

Finding Details

SEGREGATION OF DUTIES Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately. Condition: There is a lack of segregation of duties among personnel. Effect: Transactions could be mishandled. Cause: There are a limited number of personnel for certain functions. Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
SEGREGATION OF DUTIES Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately. Condition: There is a lack of segregation of duties among personnel. Effect: Transactions could be mishandled. Cause: There are a limited number of personnel for certain functions. Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
SEGREGATION OF DUTIES Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately. Condition: There is a lack of segregation of duties among personnel. Effect: Transactions could be mishandled. Cause: There are a limited number of personnel for certain functions. Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
PROCUREMENT Criteria: Per 7 CFR section 210.21(d), School Food Authorities (SFAs) must, to the maximum extent practicable, purchase commodities produced in the United States and food products processed in the United States substantially using commodities produced in the United States. For SFAs to comply with Section 12(n) of the NSLA, 42 USC 1760(n) and Program regulations at 7 CFR section 210.21(d), all food solicitations should include terms that require contractors to respond with prices and award contracts to responsive bidders and offerors to supply domestic foods and food products that comply with 7 CFR 210.21(d). Food suppliers include distributors, meal vendors, food service management company contracts, and processors of USDA Foods. Condition: The district does not have formal procurement procedures in place to ensure compliance with the made in the United States food production/processing requirements. As a result, food contracts and solicitations with suppliers did not include terms that require the vendors and suppliers to supply domestic foods and food products that comply with 7 CFR 210.21(d). Cause: District personnel were unaware of the requirement. Effect: Noncompliance with federal procurement standards. Recommendation: The district should develop and implement written procurement procedures that will ensure compliance with 7 CFR 210.21(d). Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
SEGREGATION OF DUTIES Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately. Condition: There is a lack of segregation of duties among personnel. Effect: Transactions could be mishandled. Cause: There are a limited number of personnel for certain functions. Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
PROCUREMENT Criteria: Per 7 CFR section 210.21(d), School Food Authorities (SFAs) must, to the maximum extent practicable, purchase commodities produced in the United States and food products processed in the United States substantially using commodities produced in the United States. For SFAs to comply with Section 12(n) of the NSLA, 42 USC 1760(n) and Program regulations at 7 CFR section 210.21(d), all food solicitations should include terms that require contractors to respond with prices and award contracts to responsive bidders and offerors to supply domestic foods and food products that comply with 7 CFR 210.21(d). Food suppliers include distributors, meal vendors, food service management company contracts, and processors of USDA Foods. Condition: The district does not have formal procurement procedures in place to ensure compliance with the made in the United States food production/processing requirements. As a result, food contracts and solicitations with suppliers did not include terms that require the vendors and suppliers to supply domestic foods and food products that comply with 7 CFR 210.21(d). Cause: District personnel were unaware of the requirement. Effect: Noncompliance with federal procurement standards. Recommendation: The district should develop and implement written procurement procedures that will ensure compliance with 7 CFR 210.21(d). Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
SEGREGATION OF DUTIES Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately. Condition: There is a lack of segregation of duties among personnel. Effect: Transactions could be mishandled. Cause: There are a limited number of personnel for certain functions. Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
SEGREGATION OF DUTIES Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately. Condition: There is a lack of segregation of duties among personnel. Effect: Transactions could be mishandled. Cause: There are a limited number of personnel for certain functions. Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
SEGREGATION OF DUTIES Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately. Condition: There is a lack of segregation of duties among personnel. Effect: Transactions could be mishandled. Cause: There are a limited number of personnel for certain functions. Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
PROCUREMENT Criteria: Per 7 CFR section 210.21(d), School Food Authorities (SFAs) must, to the maximum extent practicable, purchase commodities produced in the United States and food products processed in the United States substantially using commodities produced in the United States. For SFAs to comply with Section 12(n) of the NSLA, 42 USC 1760(n) and Program regulations at 7 CFR section 210.21(d), all food solicitations should include terms that require contractors to respond with prices and award contracts to responsive bidders and offerors to supply domestic foods and food products that comply with 7 CFR 210.21(d). Food suppliers include distributors, meal vendors, food service management company contracts, and processors of USDA Foods. Condition: The district does not have formal procurement procedures in place to ensure compliance with the made in the United States food production/processing requirements. As a result, food contracts and solicitations with suppliers did not include terms that require the vendors and suppliers to supply domestic foods and food products that comply with 7 CFR 210.21(d). Cause: District personnel were unaware of the requirement. Effect: Noncompliance with federal procurement standards. Recommendation: The district should develop and implement written procurement procedures that will ensure compliance with 7 CFR 210.21(d). Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
SEGREGATION OF DUTIES Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately. Condition: There is a lack of segregation of duties among personnel. Effect: Transactions could be mishandled. Cause: There are a limited number of personnel for certain functions. Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
PROCUREMENT Criteria: Per 7 CFR section 210.21(d), School Food Authorities (SFAs) must, to the maximum extent practicable, purchase commodities produced in the United States and food products processed in the United States substantially using commodities produced in the United States. For SFAs to comply with Section 12(n) of the NSLA, 42 USC 1760(n) and Program regulations at 7 CFR section 210.21(d), all food solicitations should include terms that require contractors to respond with prices and award contracts to responsive bidders and offerors to supply domestic foods and food products that comply with 7 CFR 210.21(d). Food suppliers include distributors, meal vendors, food service management company contracts, and processors of USDA Foods. Condition: The district does not have formal procurement procedures in place to ensure compliance with the made in the United States food production/processing requirements. As a result, food contracts and solicitations with suppliers did not include terms that require the vendors and suppliers to supply domestic foods and food products that comply with 7 CFR 210.21(d). Cause: District personnel were unaware of the requirement. Effect: Noncompliance with federal procurement standards. Recommendation: The district should develop and implement written procurement procedures that will ensure compliance with 7 CFR 210.21(d). Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.