FAC Explorer

Audit 26740

FY End
2022-06-30
Total Expended
$2.14M
Findings
4
Programs
14
Organization: Hot Springs School District No. 23-2 (SD)
Year: 2022 Accepted: 2023-06-26
Auditor: Wohlenberg Ritzman & CO LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30696 2022-004 Significant Deficiency - L
30697 2022-004 Significant Deficiency - L
607138 2022-004 Significant Deficiency - L
607139 2022-004 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $448,570 Yes 1
10.555 National School Lunch Program $298,562 - 0
84.010 Title I Grants to Local Educational Agencies $244,703 - 0
84.027 Special Education_grants to States $112,480 - 0
10.553 School Breakfast Program $103,082 - 0
84.367 Improving Teacher Quality State Grants $57,433 - 0
84.323 Special Education - State Personnel Development $38,045 - 0
84.048 Career and Technical Education -- Basic Grants to States $31,875 - 0
84.060 Indian Education_grants to Local Educational Agencies $25,580 - 0
84.424 Student Support and Academic Enrichment Program $25,580 - 0
10.582 Fresh Fruit and Vegetable Program $21,132 - 0
10.665 Schools and Roads - Grants to States $14,280 - 0
15.227 Distribution of Receipts to State and Local Governments $13,672 - 0
15.226 Payments in Lieu of Taxes $6,055 - 0

Contacts

Name Title Type
NFKMMPM58NU1 Wendy Bilbruck Auditee
6057454145 Kathryn J. Nordstrom Auditor
No contacts on file

Notes to SEFA

Accounting Policies: This accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of the 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 the School District, it is not intended to, and does not present the financial position, changes in net position, or cash flows of the 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. De Minimis Rate Used: N Rate Explanation: The School District has not elected to use the 10% de minimis cost rate.

Finding Details

Finding 2022-004
Finding 2022-004 ? Reporting (Compliance; Internal Control Over Compliance) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. This affects all federal programs. Questioned Costs: None. Criteria: 2 CFR ?200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor?s report(s) or nine months after the end of the audit period. Cause: The School District has a limited number of staff to perform financial functions. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management?s views and planned corrective action.
Finding 2022-004
Finding 2022-004 ? Reporting (Compliance; Internal Control Over Compliance) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. This affects all federal programs. Questioned Costs: None. Criteria: 2 CFR ?200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor?s report(s) or nine months after the end of the audit period. Cause: The School District has a limited number of staff to perform financial functions. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management?s views and planned corrective action.
Finding 2022-004
Finding 2022-004 ? Reporting (Compliance; Internal Control Over Compliance) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. This affects all federal programs. Questioned Costs: None. Criteria: 2 CFR ?200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor?s report(s) or nine months after the end of the audit period. Cause: The School District has a limited number of staff to perform financial functions. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management?s views and planned corrective action.
Finding 2022-004
Finding 2022-004 ? Reporting (Compliance; Internal Control Over Compliance) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. This affects all federal programs. Questioned Costs: None. Criteria: 2 CFR ?200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor?s report(s) or nine months after the end of the audit period. Cause: The School District has a limited number of staff to perform financial functions. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management?s views and planned corrective action.