FAC Explorer

Audit 28309

FY End
2022-06-30
Total Expended
$8.19M
Findings
6
Programs
15
Organization: Hancock County Board of Education (WV)
Year: 2022 Accepted: 2023-07-13
Auditor: Tetrick & Bartlett PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
32563 2022-003 Significant Deficiency - P
32564 2022-003 Significant Deficiency - P
32565 2022-003 Significant Deficiency - P
609005 2022-003 Significant Deficiency - P
609006 2022-003 Significant Deficiency - P
609007 2022-003 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $1.32M - 0
84.425 Education Stabilization Fund $912,921 Yes 1
84.010 Title I Grants to Local Educational Agencies $850,138 Yes 1
10.553 School Breakfast Program $842,118 - 0
10.555 National School Lunch Program $191,024 - 0
84.367 Improving Teacher Quality State Grants $178,542 - 0
84.268 Federal Direct Student Loans $172,675 - 0
84.063 Federal Pell Grant Program $142,090 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $137,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $80,037 - 0
84.424 Student Support and Academic Enrichment Program $51,360 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $47,974 - 0
84.173 Special Education_preschool Grants $24,837 - 0
84.002 Adult Education - Basic Grants to States $24,213 - 0
10.559 Summer Food Service Program for Children $10,740 - 0

Contacts

Name Title Type
E6JWFLL8PQC5 Joseph Campinelli Auditee
3045643411 Mary Fleece, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures 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 auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Hancock County Board of Education 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 Hancock County Board ofEducation, it is not intended to and does not present the financial position and changes in net position of the Hancock County Board of Education.
Title: Donated Food Commodities Value Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures 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 auditee did not use the de minimis cost rate. Donated food commodities represent surplus agricultural commodities received from the U.S. Department of Agriculture (AL #10.555), passed-through from the West Viginia Department of Agriculture. Commodities are valued based on amounts as established by the U.S. Department of Agriculture.For the year ended June 30, 2022, total expenditures were $106,176.
Title: Student Financial Assistance Cluster Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures 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 auditee did not use the de minimis cost rate. The Federal Pell Grant Program (AL #84.063) and the Federal Direct Student Loans (AL #84.268) expenditures of federal awards is based on the amount of federal funds received. The revenues are based on reimbursements made as a result of the total amount of federal revenues received and are presumed to be expended during the fiscal year.
Title: Assistance Listing (Catalog of Federal Domestic Assistance (CFDA)) Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures 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 auditee did not use the de minimis cost rate. Assistance Listing (AL) has replaced the Catalog of Federal Domestic Assistance (CFDA) for identifying federal programs.
Title: Pass-through to Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures 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 auditee did not use the de minimis cost rate. There were no awards passed-through to subrecipients.

Finding Details

Finding 2022-003
U.S. Department of Education Title I Grants to Local Educational Agencies #84.010 U.S. Department of Education Education Stabilization Fund (ESF) #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-003
U.S. Department of Education Title I Grants to Local Educational Agencies #84.010 U.S. Department of Education Education Stabilization Fund (ESF) #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-003
U.S. Department of Education Title I Grants to Local Educational Agencies #84.010 U.S. Department of Education Education Stabilization Fund (ESF) #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-003
U.S. Department of Education Title I Grants to Local Educational Agencies #84.010 U.S. Department of Education Education Stabilization Fund (ESF) #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-003
U.S. Department of Education Title I Grants to Local Educational Agencies #84.010 U.S. Department of Education Education Stabilization Fund (ESF) #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0
Finding 2022-003
U.S. Department of Education Title I Grants to Local Educational Agencies #84.010 U.S. Department of Education Education Stabilization Fund (ESF) #84.425 Condition: Due to obtaining additional documentation and preparing year-end reconciliations to support the annual financial statements, Management of the Board of Education did not submit the June 30, 2022, reporting package and the data collection form by March 31, 2023, as required by the Uniform Guidance. Criteria: As required by 2 CFR section 200.512(a) of the Uniform Guidance, the Board of Education must submit the reporting package and the data collection form the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Board of Education had delays in reconciling certain balance sheet accounts and obtaining additional documentation to support the financial statements. Effect: The failure to submit the Single Audit reporting package and data collection form by the due date could affect or delay federal funding. Identification of Repeat Findings, if Applicable: This condition was not reported in the prior year's audit as a finding. Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Views of Responsible Officials and Planned Corrective Action: Management of the Board of Education will take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Total Questioned Costs $0