FAC Explorer

Audit 25637

FY End
2022-06-30
Total Expended
$8.44M
Findings
2
Programs
16
Organization: Bradford County District School Board (FL)
Year: 2022 Accepted: 2023-03-29
Auditor: Auditor General

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30684 2022-001 Significant Deficiency - L
607126 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.78M - 0
84.010 Title I Grants to Local Educational Agencies $1.01M - 0
10.553 School Breakfast Program $468,845 - 0
84.063 Federal Pell Grant Program $239,914 - 0
93.558 Temporary Assistance for Needy Families $129,743 - 0
84.367 Supporting Effective Instruction State Grants $127,827 - 0
84.424 Student Support and Academic Enrichment Program $112,457 - 0
84.002 Adult Education - Basic Grants to States $92,410 - 0
12.U01 Army Junior Reserve Officers Training Corps $84,182 - 0
84.358 Rural Education $62,449 - 0
84.027 Special Education_grants to States $42,983 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $42,178 - 0
93.575 Child Care and Development Block Grant $28,812 - 0
10.559 Summer Food Service Program for Children $25,171 - 0
84.173 Special Education_preschool Grants $5,154 Yes 0
84.425 Education Stabilization Fund $762 Yes 0

Contacts

Name Title Type
DD2NB92Y9GH2 Brandon Esposito Auditee
9049666025 Edward Waller, CPA 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10 percent de minimis cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the Federal award activity of the Bradford County District School Board under programs of the Federal Government for the fiscal 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 the District, it is not intended to and does not present the financial position or changes in net position of the District.
Title: Noncash Assistance - National School Lunch Program 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. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10 percent de minimis cost rate allowed under the Uniform Guidance. Includes $224,825.87 of donated food received during the fiscal year. Donated foods are valued at fair value as determined at the time of donation.

Finding Details

Finding 2022-001
Finding: The District did not always comply with the Federal requirements for quarterly reporting information for the ESF - HEERF Student Aid Portion. Criteria: Title 2, Section 200.303, Code of Federal Regulations, requires the District to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the District is managing Federal awards in compliance with the Federal Statutes, regulations, and the terms and conditions. In addition, recipients of funding from the ESF ? HEERF Student Aid Portion are required to report no later than 10 days following the end of each calendar quarter in a format and location that is easily accessible to the public: - The total amount of Emergency Financial Aid (EFA) Grants distributed to students as of the date of the report. - The estimated total number of students at the District that are eligible to receive EFA Grants. - The total number of students who have received an EFA Grant. - The method(s) used by the District to determine which students receive the EFA Grants and how much they would receive. Condition: During the 2021-22 fiscal year, the District had ESF expenditures totaling $3.2 million, including $220,623 expended for the ESF ? HEERF Student Aid Portion. The ESF ? HEERF Student Aid Portion provided students with EFA Grants to help cover expenses related to the disruption of campus operations due to the COVID-19 pandemic. As of part of our audit, we requested for examination District records to demonstrate whether the required quarterly reports contained the required information and were made accessible to the public. In response to our inquiry, District personnel directed us to the District Web site, which included ESF ? HEERF Student Aid Portion quarterly reports for the periods ended September 2021 and December 2021. However, the reports only included the total amounts of EFA Grants distributed to students for the periods of those reports and no information was reported for the periods ended March 2022 and June 2022. Cause: District personnel indicated that the deficient reporting occurred due to staff turnover and the lack of training and supervisory review and approval procedures. Effect: Absent all required information in quarterly reports, the District did not comply with Federal program reporting requirements and the public?s ability to analyze, monitor, and evaluate the District?s administration of the ESF ? HEERF Student Aid Portion was limited. Recommendation: The District should establish procedures to ensure that the quarterly reports for the ESF ? HEERF Student Aid Portion contain all required information and are made accessible to the public. Such procedures should include appropriate training for District personnel and supervisory review and approval to verify the timeliness and accuracy of the information reported. District Response: The District agrees with the finding. The District will ensure that staff is trained on procedures to ensure compliance in the future with Federal quarterly reporting guidelines.
Finding 2022-001
Finding: The District did not always comply with the Federal requirements for quarterly reporting information for the ESF - HEERF Student Aid Portion. Criteria: Title 2, Section 200.303, Code of Federal Regulations, requires the District to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the District is managing Federal awards in compliance with the Federal Statutes, regulations, and the terms and conditions. In addition, recipients of funding from the ESF ? HEERF Student Aid Portion are required to report no later than 10 days following the end of each calendar quarter in a format and location that is easily accessible to the public: - The total amount of Emergency Financial Aid (EFA) Grants distributed to students as of the date of the report. - The estimated total number of students at the District that are eligible to receive EFA Grants. - The total number of students who have received an EFA Grant. - The method(s) used by the District to determine which students receive the EFA Grants and how much they would receive. Condition: During the 2021-22 fiscal year, the District had ESF expenditures totaling $3.2 million, including $220,623 expended for the ESF ? HEERF Student Aid Portion. The ESF ? HEERF Student Aid Portion provided students with EFA Grants to help cover expenses related to the disruption of campus operations due to the COVID-19 pandemic. As of part of our audit, we requested for examination District records to demonstrate whether the required quarterly reports contained the required information and were made accessible to the public. In response to our inquiry, District personnel directed us to the District Web site, which included ESF ? HEERF Student Aid Portion quarterly reports for the periods ended September 2021 and December 2021. However, the reports only included the total amounts of EFA Grants distributed to students for the periods of those reports and no information was reported for the periods ended March 2022 and June 2022. Cause: District personnel indicated that the deficient reporting occurred due to staff turnover and the lack of training and supervisory review and approval procedures. Effect: Absent all required information in quarterly reports, the District did not comply with Federal program reporting requirements and the public?s ability to analyze, monitor, and evaluate the District?s administration of the ESF ? HEERF Student Aid Portion was limited. Recommendation: The District should establish procedures to ensure that the quarterly reports for the ESF ? HEERF Student Aid Portion contain all required information and are made accessible to the public. Such procedures should include appropriate training for District personnel and supervisory review and approval to verify the timeliness and accuracy of the information reported. District Response: The District agrees with the finding. The District will ensure that staff is trained on procedures to ensure compliance in the future with Federal quarterly reporting guidelines.