FAC Explorer

Audit 295617

FY End
2023-06-30
Total Expended
$789,357
Findings
2
Programs
12
Organization: Usd 102 Cimarron-Ensign Schools (KS)
Year: 2023 Accepted: 2024-03-18
Auditor: Kennedy McKee & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
380914 2023-001 Significant Deficiency Yes N
957356 2023-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $274,800 Yes 1
10.555 National School Lunch Program $193,231 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $102,927 - 0
84.010 Title I Grants to Local Educational Agencies $81,077 - 0
10.553 School Breakfast Program $44,007 Yes 0
84.011 Migrant Education_state Grant Program $36,758 - 0
10.559 Summer Food Service Program for Children $18,967 - 0
84.367 Improving Teacher Quality State Grants $15,249 - 0
84.424 Student Support and Academic Enrichment Program $14,056 - 0
84.358 Rural Education $7,900 - 0
84.048 Career and Technical Education -- Basic Grants to States $310 - 0
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $75 - 0

Contacts

Name Title Type
PGGZNU5AXGZ8 Mike Waters Auditee
6208557743 Patrick Friess Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are prepared using the regulatory 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. Expenditures include disbursements, accounts payable, and encumbrances, with disbursements being adjusted for prior year’s accounts payable and encumbrances. De Minimis Rate Used: N Rate Explanation: n/a The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Unified School District No. 102 under programs of the federal government for the year ended June 30, 2023. The information in the 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, changes in net assets, or cash flows of the District. The Schedule is presented using a regulatory basis of accounting prescribed by the Kansas Municipal Audit and Accounting Guide (as described in Note A to the financial statement), which is the same basis of accounting as the financial statement accompanying this schedule.

Finding Details

Finding 2023-001
U.S. DEPARTMENT OF EDUCATION Significant Deficiency 2023-001: Education and Secondary School Emergency Relief Fund – CFDA #84.425D and #84.425U Grant Period: Year Ended June 30, 2023 Condition and Context: The District entered into various construction contracts which did not meet the standards set out by Uniform Guidance for wage rate requirements. The lack of compliance did not result in any material noncompliance, fraud, or abuse with respect to the major program. Criteria: The Uniform Guidance requires entities to include in their construction contracts which exceed $2,000 that all laborers and mechanics employed by contractors or subcontractors must be paid wages not less than those established for the locality of the project also know as prevailing wage rates set by the Department of Labor. Cause: The District was unaware of the requirements set out by Uniform Guidance. Effect: An important component of wage rate requirements is to ensure labors and mechanics are paid a fair and reasonable wage according to the Department of Labor. Without implementing these policies, there is a higher risk of noncompliance with program requirements. Recommendation: Management should determine which contracts are subject to the prevailing wage rate requirements under Uniform Guidance and establish controls to implement the requirements when necessary. Grantee Response: Management agrees with the finding and recommendation. The District will establish policies and procedures for future grant awards to comply with Uniform Guidance requirements.
Finding 2023-001
U.S. DEPARTMENT OF EDUCATION Significant Deficiency 2023-001: Education and Secondary School Emergency Relief Fund – CFDA #84.425D and #84.425U Grant Period: Year Ended June 30, 2023 Condition and Context: The District entered into various construction contracts which did not meet the standards set out by Uniform Guidance for wage rate requirements. The lack of compliance did not result in any material noncompliance, fraud, or abuse with respect to the major program. Criteria: The Uniform Guidance requires entities to include in their construction contracts which exceed $2,000 that all laborers and mechanics employed by contractors or subcontractors must be paid wages not less than those established for the locality of the project also know as prevailing wage rates set by the Department of Labor. Cause: The District was unaware of the requirements set out by Uniform Guidance. Effect: An important component of wage rate requirements is to ensure labors and mechanics are paid a fair and reasonable wage according to the Department of Labor. Without implementing these policies, there is a higher risk of noncompliance with program requirements. Recommendation: Management should determine which contracts are subject to the prevailing wage rate requirements under Uniform Guidance and establish controls to implement the requirements when necessary. Grantee Response: Management agrees with the finding and recommendation. The District will establish policies and procedures for future grant awards to comply with Uniform Guidance requirements.