FAC Explorer

Audit 28926

FY End
2022-06-30
Total Expended
$3.70M
Findings
2
Programs
13
Organization: Hillsboro-Deering Cooperative School District (NH)
Year: 2022 Accepted: 2023-03-30
Auditor: Roberts & Greene PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34052 2022-001 - - AB
610494 2022-001 - - AB

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.64M Yes 1
10.555 National School Lunch Program $623,675 - 0
84.010 Title I Grants to Local Educational Agencies $471,052 - 0
84.027 Special Education_grants to States $291,503 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $278,658 - 0
10.553 School Breakfast Program $210,308 - 0
84.424 Student Support and Academic Enrichment Program $39,946 - 0
84.367 Improving Teacher Quality State Grants $38,562 - 0
84.358 Rural Education $36,336 - 0
10.582 Fresh Fruit and Vegetable Program $35,750 - 0
45.312 National Leadership Grants $14,589 - 0
84.173 Special Education_preschool Grants $9,864 - 0
84.287 Twenty-First Century Community Learning Centers $2,957 - 0

Contacts

Name Title Type
JMTJGPDFBH14 Grant Geisler Auditee
6032186564 Tim Greene Auditor
No contacts on file

Notes to SEFA

Title: Commodities Accounting Policies: Expenditures on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Passthrough entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Included in the expenditures reported under the National School Lunch Program is the value of food commodities received during the year from the U.S. Department of Agriculture Surplus Distribution Program.

Finding Details

Finding 2022-001
Criteria: Per federal regulations 2 CFR section 200.430(i)(1)(vii), the School District must maintain time and effort distribution records for an employee who works, all or in part, under federal grants. Condition: The School District did not maintain proper time and effort records for employees who were partially funded with ESSER federal funds. Timesheets did not contain a certification clause that the information submitted accurately reflects the time and effort distribution, and the timesheet was not dated by the employee and/or supervisor. Cause: The School District was not aware of the required detail. Effect: The School District was not in compliance with all of the components of the requirements. Recommendation: We recommend that the School District ensure that all timesheets include the related employee data, clearly identified time segregated between federal and non-federal funding, and a properly signed time and effort certification statement.
Finding 2022-001
Criteria: Per federal regulations 2 CFR section 200.430(i)(1)(vii), the School District must maintain time and effort distribution records for an employee who works, all or in part, under federal grants. Condition: The School District did not maintain proper time and effort records for employees who were partially funded with ESSER federal funds. Timesheets did not contain a certification clause that the information submitted accurately reflects the time and effort distribution, and the timesheet was not dated by the employee and/or supervisor. Cause: The School District was not aware of the required detail. Effect: The School District was not in compliance with all of the components of the requirements. Recommendation: We recommend that the School District ensure that all timesheets include the related employee data, clearly identified time segregated between federal and non-federal funding, and a properly signed time and effort certification statement.