FAC Explorer

Audit 294521

FY End
2023-06-30
Total Expended
$948,985
Findings
6
Programs
8
Organization: Unified School District No. 431 Hoisington, Kansas (KS)
Year: 2023 Accepted: 2024-03-11
Auditor: Adamsbrown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
375456 2023-004 Material Weakness - I
375457 2023-004 Material Weakness - I
375458 2023-004 Material Weakness - I
951898 2023-004 Material Weakness - I
951899 2023-004 Material Weakness - I
951900 2023-004 Material Weakness - I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $298,097 Yes 1
84.010 Title I Grants to Local Educational Agencies $147,262 - 0
10.553 School Breakfast Program $76,287 Yes 1
84.425 Education Stabilization Fund $65,376 - 0
10.559 Summer Food Service Program for Children $59,340 Yes 1
84.424 Student Support and Academic Enrichment Program $12,437 - 0
84.367 Improving Teacher Quality State Grants $10,736 - 0
84.048 Career and Technical Education -- Basic Grants to States $1,450 - 0

Contacts

Name Title Type
RFLECW8ENUV3 Patrick Crowdis Auditee
6206534134 Danielle Hollingshead Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are presented on the basis of accounting that demonstrates compliance with the cash basis and budget laws of the State of Kansas, which is a comprehensive basis of accounting other than generally accepted accounting principles. Such expenditures are recognized following the cost principles contained in the Uniform Guidance cost principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Unified School District No. 431 Hoisington, Kansas under programs of the federal government for the year ended June 30, 2023. 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 of the District.
Title: Other Expenditures Accounting Policies: Expenditures reported on the schedule are presented on the basis of accounting that demonstrates compliance with the cash basis and budget laws of the State of Kansas, which is a comprehensive basis of accounting other than generally accepted accounting principles. Such expenditures are recognized following the cost principles contained in the Uniform Guidance cost principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis rate. The District did not receive any federal awards in the form of noncash assistance, insurance, loans, or loan guarantees, and incurred no expenditures in relation thereof for the year ended June 30, 2023.

Finding Details

Finding 2023-004
Child Nutrition Cluster – 10.555 – National School Lunch Program, 10.559 – Summer Food Service Program for Children, 10.553 – School Breakfast Program – Procurement, Suspension, and Debarment Criteria or specific requirement Procurement methods used must adhere to the standards at 2 CFR 200.320, and, per the District’s Child Nutrition Programs Procurement Plan, any purchases over the small purchase threshold require formal procurement methods. Condition One procurement was tested for the Food Service Program, and it was found to not have followed the District’s procurement plan. Context During testing, it was determined that a procurement for the Food Service Program in the amount of $32,609 did not use formal procurement methods. Cause Staff involved with approving the purchase believed that it would fall under the small purchase threshold because, per the quotes that were received, the individual unit price of the models that were being considered were less than that amount. However, multiple units of the selected model were ultimately purchased, which led to the procurement being over the threshold. Effect Small purchase (informal) procurement methods were used; however, formal procurement methods should have been used since the purchase exceeded the small purchase threshold. Recommendation The District should ensure that it follows its procurement policy for all applicable transactions. Views of responsible officials and planned corrective actions See Corrective Action Plan.
Finding 2023-004
Child Nutrition Cluster – 10.555 – National School Lunch Program, 10.559 – Summer Food Service Program for Children, 10.553 – School Breakfast Program – Procurement, Suspension, and Debarment Criteria or specific requirement Procurement methods used must adhere to the standards at 2 CFR 200.320, and, per the District’s Child Nutrition Programs Procurement Plan, any purchases over the small purchase threshold require formal procurement methods. Condition One procurement was tested for the Food Service Program, and it was found to not have followed the District’s procurement plan. Context During testing, it was determined that a procurement for the Food Service Program in the amount of $32,609 did not use formal procurement methods. Cause Staff involved with approving the purchase believed that it would fall under the small purchase threshold because, per the quotes that were received, the individual unit price of the models that were being considered were less than that amount. However, multiple units of the selected model were ultimately purchased, which led to the procurement being over the threshold. Effect Small purchase (informal) procurement methods were used; however, formal procurement methods should have been used since the purchase exceeded the small purchase threshold. Recommendation The District should ensure that it follows its procurement policy for all applicable transactions. Views of responsible officials and planned corrective actions See Corrective Action Plan.
Finding 2023-004
Child Nutrition Cluster – 10.555 – National School Lunch Program, 10.559 – Summer Food Service Program for Children, 10.553 – School Breakfast Program – Procurement, Suspension, and Debarment Criteria or specific requirement Procurement methods used must adhere to the standards at 2 CFR 200.320, and, per the District’s Child Nutrition Programs Procurement Plan, any purchases over the small purchase threshold require formal procurement methods. Condition One procurement was tested for the Food Service Program, and it was found to not have followed the District’s procurement plan. Context During testing, it was determined that a procurement for the Food Service Program in the amount of $32,609 did not use formal procurement methods. Cause Staff involved with approving the purchase believed that it would fall under the small purchase threshold because, per the quotes that were received, the individual unit price of the models that were being considered were less than that amount. However, multiple units of the selected model were ultimately purchased, which led to the procurement being over the threshold. Effect Small purchase (informal) procurement methods were used; however, formal procurement methods should have been used since the purchase exceeded the small purchase threshold. Recommendation The District should ensure that it follows its procurement policy for all applicable transactions. Views of responsible officials and planned corrective actions See Corrective Action Plan.
Finding 2023-004
Child Nutrition Cluster – 10.555 – National School Lunch Program, 10.559 – Summer Food Service Program for Children, 10.553 – School Breakfast Program – Procurement, Suspension, and Debarment Criteria or specific requirement Procurement methods used must adhere to the standards at 2 CFR 200.320, and, per the District’s Child Nutrition Programs Procurement Plan, any purchases over the small purchase threshold require formal procurement methods. Condition One procurement was tested for the Food Service Program, and it was found to not have followed the District’s procurement plan. Context During testing, it was determined that a procurement for the Food Service Program in the amount of $32,609 did not use formal procurement methods. Cause Staff involved with approving the purchase believed that it would fall under the small purchase threshold because, per the quotes that were received, the individual unit price of the models that were being considered were less than that amount. However, multiple units of the selected model were ultimately purchased, which led to the procurement being over the threshold. Effect Small purchase (informal) procurement methods were used; however, formal procurement methods should have been used since the purchase exceeded the small purchase threshold. Recommendation The District should ensure that it follows its procurement policy for all applicable transactions. Views of responsible officials and planned corrective actions See Corrective Action Plan.
Finding 2023-004
Child Nutrition Cluster – 10.555 – National School Lunch Program, 10.559 – Summer Food Service Program for Children, 10.553 – School Breakfast Program – Procurement, Suspension, and Debarment Criteria or specific requirement Procurement methods used must adhere to the standards at 2 CFR 200.320, and, per the District’s Child Nutrition Programs Procurement Plan, any purchases over the small purchase threshold require formal procurement methods. Condition One procurement was tested for the Food Service Program, and it was found to not have followed the District’s procurement plan. Context During testing, it was determined that a procurement for the Food Service Program in the amount of $32,609 did not use formal procurement methods. Cause Staff involved with approving the purchase believed that it would fall under the small purchase threshold because, per the quotes that were received, the individual unit price of the models that were being considered were less than that amount. However, multiple units of the selected model were ultimately purchased, which led to the procurement being over the threshold. Effect Small purchase (informal) procurement methods were used; however, formal procurement methods should have been used since the purchase exceeded the small purchase threshold. Recommendation The District should ensure that it follows its procurement policy for all applicable transactions. Views of responsible officials and planned corrective actions See Corrective Action Plan.
Finding 2023-004
Child Nutrition Cluster – 10.555 – National School Lunch Program, 10.559 – Summer Food Service Program for Children, 10.553 – School Breakfast Program – Procurement, Suspension, and Debarment Criteria or specific requirement Procurement methods used must adhere to the standards at 2 CFR 200.320, and, per the District’s Child Nutrition Programs Procurement Plan, any purchases over the small purchase threshold require formal procurement methods. Condition One procurement was tested for the Food Service Program, and it was found to not have followed the District’s procurement plan. Context During testing, it was determined that a procurement for the Food Service Program in the amount of $32,609 did not use formal procurement methods. Cause Staff involved with approving the purchase believed that it would fall under the small purchase threshold because, per the quotes that were received, the individual unit price of the models that were being considered were less than that amount. However, multiple units of the selected model were ultimately purchased, which led to the procurement being over the threshold. Effect Small purchase (informal) procurement methods were used; however, formal procurement methods should have been used since the purchase exceeded the small purchase threshold. Recommendation The District should ensure that it follows its procurement policy for all applicable transactions. Views of responsible officials and planned corrective actions See Corrective Action Plan.