FAC Explorer

Audit 295922

FY End
2023-06-30
Total Expended
$7.45M
Findings
8
Programs
15
Organization: Unified School District #453 Leavenworth, Kansas (KS)
Year: 2023 Accepted: 2024-03-19
Auditor: Bt&co P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
381198 2023-001 Significant Deficiency - P
381199 2023-001 Significant Deficiency - P
381200 2023-001 Significant Deficiency - P
381201 2023-001 Significant Deficiency - P
957640 2023-001 Significant Deficiency - P
957641 2023-001 Significant Deficiency - P
957642 2023-001 Significant Deficiency - P
957643 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $437,709 Yes 0
10.553 School Breakfast Program $351,894 - 0
84.010 Title I Grants to Local Educational Agencies $244,812 - 0
84.041 Impact Aid $206,642 - 0
12.556 Competitive Grants: Promoting K-12 Student Achievement at Military-Connected Schools $192,592 - 0
10.559 Summer Food Service Program for Children $139,164 - 0
84.367 Improving Teacher Quality State Grants $138,223 - 0
10.582 Fresh Fruit and Vegetable Program $118,900 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $108,891 - 0
10.555 National School Lunch Program $104,772 - 0
84.173 Special Education_preschool Grants $60,185 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $48,888 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $29,575 - 0
84.027 Special Education_grants to States $26,953 Yes 1
84.424 Student Support and Academic Enrichment Program $18,570 - 0

Contacts

Name Title Type
CMP3ZLH2JNA5 Beth Mattox Auditee
9136841400 Karen Linn Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the regulatory basis of accounting as described in Note 1 to the District’s financial statements. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Unified School District No. 453, Leavenworth, Kansas (the District) 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statement. 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: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the regulatory basis of accounting as described in Note 1 to the District’s financial statements. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the regulatory basis of accounting as described in Note 1 to the District’s financial statements. The District has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Noncash Assistance Accounting Policies: Expenditures reported on the Schedule are reported on the regulatory basis of accounting as described in Note 1 to the District’s financial statements. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District is a recipient of federal financial assistance programs that do not result in cash receipts or disbursements. Noncash amounts received by the District are included in the Schedule for the Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) grant (Assistance Listing Number 93.323) in a total amount of $ 102,284, as valued by the grantor.

Finding Details

Finding 2023-001
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Federal Agency: U.S. Department of Education Pass-Through Entity: Kansas Department of Education Federal Program: Special Education Cluster (IDEA) (ALN 84.027A/84.173A) Compliance Requirement: Suspension and Debarment Condition: For two of the two vendors tested, there was no evidence that the District considered suspension and debarment requirements prior to entering into a covered transaction. Questioned Costs: None Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include those procurement contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR Section 180.220. All non-procurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR Section 180.215. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR Section 180.995 and agency-adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transactions. When entering into a covered transaction, determining if the entity or person is excluded or disqualified can be done by one of the following: (1) checking the Government- wide System for Award Management Exclusions (SAM) to determine if an entity is debarred or suspended, (2) collecting a certification from that entity, or (3) adding a clause or condition to the covered transaction. Cause: The District was aware of the requirement and did check the Government-wide System for Award Management but did not retain proof of the verification. Effect: The District may unintentionally enter into a covered transaction with a suspended or debarred party. Recommendation: We recommend that the District develop a more robust internal control that monitors the selection of vendors who are funded with federal grants.
Finding 2023-001
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Federal Agency: U.S. Department of Education Pass-Through Entity: Kansas Department of Education Federal Program: Special Education Cluster (IDEA) (ALN 84.027A/84.173A) Compliance Requirement: Suspension and Debarment Condition: For two of the two vendors tested, there was no evidence that the District considered suspension and debarment requirements prior to entering into a covered transaction. Questioned Costs: None Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include those procurement contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR Section 180.220. All non-procurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR Section 180.215. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR Section 180.995 and agency-adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transactions. When entering into a covered transaction, determining if the entity or person is excluded or disqualified can be done by one of the following: (1) checking the Government- wide System for Award Management Exclusions (SAM) to determine if an entity is debarred or suspended, (2) collecting a certification from that entity, or (3) adding a clause or condition to the covered transaction. Cause: The District was aware of the requirement and did check the Government-wide System for Award Management but did not retain proof of the verification. Effect: The District may unintentionally enter into a covered transaction with a suspended or debarred party. Recommendation: We recommend that the District develop a more robust internal control that monitors the selection of vendors who are funded with federal grants.
Finding 2023-001
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Federal Agency: U.S. Department of Education Pass-Through Entity: Kansas Department of Education Federal Program: Special Education Cluster (IDEA) (ALN 84.027A/84.173A) Compliance Requirement: Suspension and Debarment Condition: For two of the two vendors tested, there was no evidence that the District considered suspension and debarment requirements prior to entering into a covered transaction. Questioned Costs: None Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include those procurement contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR Section 180.220. All non-procurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR Section 180.215. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR Section 180.995 and agency-adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transactions. When entering into a covered transaction, determining if the entity or person is excluded or disqualified can be done by one of the following: (1) checking the Government- wide System for Award Management Exclusions (SAM) to determine if an entity is debarred or suspended, (2) collecting a certification from that entity, or (3) adding a clause or condition to the covered transaction. Cause: The District was aware of the requirement and did check the Government-wide System for Award Management but did not retain proof of the verification. Effect: The District may unintentionally enter into a covered transaction with a suspended or debarred party. Recommendation: We recommend that the District develop a more robust internal control that monitors the selection of vendors who are funded with federal grants.
Finding 2023-001
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Federal Agency: U.S. Department of Education Pass-Through Entity: Kansas Department of Education Federal Program: Special Education Cluster (IDEA) (ALN 84.027A/84.173A) Compliance Requirement: Suspension and Debarment Condition: For two of the two vendors tested, there was no evidence that the District considered suspension and debarment requirements prior to entering into a covered transaction. Questioned Costs: None Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include those procurement contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR Section 180.220. All non-procurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR Section 180.215. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR Section 180.995 and agency-adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transactions. When entering into a covered transaction, determining if the entity or person is excluded or disqualified can be done by one of the following: (1) checking the Government- wide System for Award Management Exclusions (SAM) to determine if an entity is debarred or suspended, (2) collecting a certification from that entity, or (3) adding a clause or condition to the covered transaction. Cause: The District was aware of the requirement and did check the Government-wide System for Award Management but did not retain proof of the verification. Effect: The District may unintentionally enter into a covered transaction with a suspended or debarred party. Recommendation: We recommend that the District develop a more robust internal control that monitors the selection of vendors who are funded with federal grants.
Finding 2023-001
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Federal Agency: U.S. Department of Education Pass-Through Entity: Kansas Department of Education Federal Program: Special Education Cluster (IDEA) (ALN 84.027A/84.173A) Compliance Requirement: Suspension and Debarment Condition: For two of the two vendors tested, there was no evidence that the District considered suspension and debarment requirements prior to entering into a covered transaction. Questioned Costs: None Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include those procurement contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR Section 180.220. All non-procurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR Section 180.215. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR Section 180.995 and agency-adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transactions. When entering into a covered transaction, determining if the entity or person is excluded or disqualified can be done by one of the following: (1) checking the Government- wide System for Award Management Exclusions (SAM) to determine if an entity is debarred or suspended, (2) collecting a certification from that entity, or (3) adding a clause or condition to the covered transaction. Cause: The District was aware of the requirement and did check the Government-wide System for Award Management but did not retain proof of the verification. Effect: The District may unintentionally enter into a covered transaction with a suspended or debarred party. Recommendation: We recommend that the District develop a more robust internal control that monitors the selection of vendors who are funded with federal grants.
Finding 2023-001
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Federal Agency: U.S. Department of Education Pass-Through Entity: Kansas Department of Education Federal Program: Special Education Cluster (IDEA) (ALN 84.027A/84.173A) Compliance Requirement: Suspension and Debarment Condition: For two of the two vendors tested, there was no evidence that the District considered suspension and debarment requirements prior to entering into a covered transaction. Questioned Costs: None Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include those procurement contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR Section 180.220. All non-procurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR Section 180.215. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR Section 180.995 and agency-adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transactions. When entering into a covered transaction, determining if the entity or person is excluded or disqualified can be done by one of the following: (1) checking the Government- wide System for Award Management Exclusions (SAM) to determine if an entity is debarred or suspended, (2) collecting a certification from that entity, or (3) adding a clause or condition to the covered transaction. Cause: The District was aware of the requirement and did check the Government-wide System for Award Management but did not retain proof of the verification. Effect: The District may unintentionally enter into a covered transaction with a suspended or debarred party. Recommendation: We recommend that the District develop a more robust internal control that monitors the selection of vendors who are funded with federal grants.
Finding 2023-001
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Federal Agency: U.S. Department of Education Pass-Through Entity: Kansas Department of Education Federal Program: Special Education Cluster (IDEA) (ALN 84.027A/84.173A) Compliance Requirement: Suspension and Debarment Condition: For two of the two vendors tested, there was no evidence that the District considered suspension and debarment requirements prior to entering into a covered transaction. Questioned Costs: None Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include those procurement contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR Section 180.220. All non-procurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR Section 180.215. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR Section 180.995 and agency-adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transactions. When entering into a covered transaction, determining if the entity or person is excluded or disqualified can be done by one of the following: (1) checking the Government- wide System for Award Management Exclusions (SAM) to determine if an entity is debarred or suspended, (2) collecting a certification from that entity, or (3) adding a clause or condition to the covered transaction. Cause: The District was aware of the requirement and did check the Government-wide System for Award Management but did not retain proof of the verification. Effect: The District may unintentionally enter into a covered transaction with a suspended or debarred party. Recommendation: We recommend that the District develop a more robust internal control that monitors the selection of vendors who are funded with federal grants.
Finding 2023-001
Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Federal Agency: U.S. Department of Education Pass-Through Entity: Kansas Department of Education Federal Program: Special Education Cluster (IDEA) (ALN 84.027A/84.173A) Compliance Requirement: Suspension and Debarment Condition: For two of the two vendors tested, there was no evidence that the District considered suspension and debarment requirements prior to entering into a covered transaction. Questioned Costs: None Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include those procurement contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR Section 180.220. All non-procurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR Section 180.215. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR Section 180.995 and agency-adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transactions. When entering into a covered transaction, determining if the entity or person is excluded or disqualified can be done by one of the following: (1) checking the Government- wide System for Award Management Exclusions (SAM) to determine if an entity is debarred or suspended, (2) collecting a certification from that entity, or (3) adding a clause or condition to the covered transaction. Cause: The District was aware of the requirement and did check the Government-wide System for Award Management but did not retain proof of the verification. Effect: The District may unintentionally enter into a covered transaction with a suspended or debarred party. Recommendation: We recommend that the District develop a more robust internal control that monitors the selection of vendors who are funded with federal grants.