FAC Explorer

Audit 298800

FY End
2023-06-30
Total Expended
$1.24M
Findings
4
Programs
12
Organization: Kimball School District No. 7-2 (SD)
Year: 2023 Accepted: 2024-03-27
Auditor: Schoenfish & CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
386450 2023-001 Material Weakness Yes ABFN
386451 2023-001 Material Weakness Yes ABFN
962892 2023-001 Material Weakness Yes ABFN
962893 2023-001 Material Weakness Yes ABFN

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $602,939 Yes 1
84.010 Title I Grants to Local Educational Agencies $122,173 - 0
10.555 National School Lunch Program $110,143 - 0
84.027 Special Education_grants to States $79,610 - 0
10.559 Summer Food Service Program for Children $52,922 - 0
10.553 School Breakfast Program $33,850 - 0
84.367 Improving Teacher Quality State Grants $31,965 - 0
84.358 Rural Education $19,226 - 0
84.424 Student Support and Academic Enrichment Program $14,800 - 0
10.582 Fresh Fruit and Vegetable Program $6,005 - 0
45.025 Promotion of the Arts_partnership Agreements $5,895 - 0
84.173 Special Education_preschool Grants $1,254 - 0

Contacts

Name Title Type
MF6ZBAMGJWR3 Randi Grussing Auditee
6057786231 Randy Schoenfish Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual 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. Negative amount shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The School District has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The School District has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the compliance requirement category.
Finding 2023-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the compliance requirement category.
Finding 2023-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the compliance requirement category.
Finding 2023-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the compliance requirement category.