FAC Explorer

Audit 27588

FY End
2022-06-30
Total Expended
$1.05M
Findings
2
Programs
12
Organization: Faulkton Area Schools District #24-4 (SD)
Year: 2022 Accepted: 2023-03-20
Auditor: Kohlman Bierschbach & Anderson LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31798 2022-003 - - I
608240 2022-003 - - I

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $313,659 Yes 0
10.555 National School Lunch Program $152,599 - 0
84.010 Title I Grants to Local Educational Agencies $110,933 - 0
10.553 School Breakfast Program $23,814 - 0
84.027 Special Education_grants to States $21,593 - 0
84.358 Rural Education $21,434 - 0
84.367 Improving Teacher Quality State Grants $20,616 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $3,869 - 0
15.226 Payments in Lieu of Taxes $2,950 - 0
84.181 Special Education-Grants for Infants and Families $1,969 - 0
84.173 Special Education_preschool Grants $1,912 - 0

Contacts

Name Title Type
CEU5M9HM39T9 Lisa Hushka Auditee
6055986266 Emily Schaefers 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
The major federal program affected is 84.425D-Elementary and Secondary School Emergency Relief Fund. Criteria: South Dakota Codified Law (SDCL) 5-18A-14 and 5-18A-21(19) require School Districts to bid certain items that they purchase, including purchases of $100,000 or more for public improvements and purchases of $50,000 or more for equipment building supplies or equipment with certain exceptions. Condition Found: The School District did not follow proper SDCL bidding procedures in regards to a bus that had a total cost of more than $50,000. Cause: The School did not properly bid a bus. Effect: The bus was not bid. Therefore, the School District was not in compliance with South Dakota Codified Law. Questioned Costs: The bus cost $58,355. Recommendation: We recommend the School District properly bid all items that are required to be bid before they are purchased.
Finding 2022-003
The major federal program affected is 84.425D-Elementary and Secondary School Emergency Relief Fund. Criteria: South Dakota Codified Law (SDCL) 5-18A-14 and 5-18A-21(19) require School Districts to bid certain items that they purchase, including purchases of $100,000 or more for public improvements and purchases of $50,000 or more for equipment building supplies or equipment with certain exceptions. Condition Found: The School District did not follow proper SDCL bidding procedures in regards to a bus that had a total cost of more than $50,000. Cause: The School did not properly bid a bus. Effect: The bus was not bid. Therefore, the School District was not in compliance with South Dakota Codified Law. Questioned Costs: The bus cost $58,355. Recommendation: We recommend the School District properly bid all items that are required to be bid before they are purchased.