Audit 301238

FY End
2023-06-30
Total Expended
$1.99M
Findings
10
Programs
11
Year: 2023 Accepted: 2024-03-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
390446 2023-001 Significant Deficiency Yes I
390447 2023-001 Significant Deficiency Yes I
390448 2023-001 Significant Deficiency Yes I
390449 2023-001 Significant Deficiency Yes I
390450 2023-001 Significant Deficiency Yes I
966888 2023-001 Significant Deficiency Yes I
966889 2023-001 Significant Deficiency Yes I
966890 2023-001 Significant Deficiency Yes I
966891 2023-001 Significant Deficiency Yes I
966892 2023-001 Significant Deficiency Yes I

Contacts

Name Title Type
WBG4LVN2HCA4 Ron McCord Auditee
8156253886 Jason A Hohulin, CPA Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of 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). 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 or changes in net position of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of 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). 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 or changes in net position of the District.
Title: Note 2: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of 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). 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 or changes in net position of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. Expenditures reported on the schedule of expenditures of federal awards are reported on the modified cash 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.
Title: Note 3: Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of 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). 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 or changes in net position of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance.
Title: Note 4: Non‐Cash Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of 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). 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 or changes in net position of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. Non‐cash assistance is reported in the schedule of federal awards at the fair market value of the nonmonetary assistance received and disbursed as follows. The District received nonmonetary assistance under Assistance Listing number 10.555 as noted in the accompanying schedule of expenditures of federal awards.
Title: Note 5: Other Information Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of 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). 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 or changes in net position of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. No federal funds were used to purchase insurance coverage during the fiscal year ended June 30, 2023. There were no loans or loan guarantees outstanding as of June 30, 2023. The District had no federal grants which required matching federal expenditures.

Finding Details

Condition The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response There is no disagreement with this finding. Upon being notified of the finding in the previous year, certifications regarding debarment and suspension were required with all bids returned by vendors. However, this control was not implemented in time for bids relating to the 2022-2023 school year. All vendors were verified to not be suspended or debarred, but contracts already in place were not updated to include the required language. This issue has now been resolved.
Condition The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response There is no disagreement with this finding. Upon being notified of the finding in the previous year, certifications regarding debarment and suspension were required with all bids returned by vendors. However, this control was not implemented in time for bids relating to the 2022-2023 school year. All vendors were verified to not be suspended or debarred, but contracts already in place were not updated to include the required language. This issue has now been resolved.
Condition The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response There is no disagreement with this finding. Upon being notified of the finding in the previous year, certifications regarding debarment and suspension were required with all bids returned by vendors. However, this control was not implemented in time for bids relating to the 2022-2023 school year. All vendors were verified to not be suspended or debarred, but contracts already in place were not updated to include the required language. This issue has now been resolved.
Condition The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response There is no disagreement with this finding. Upon being notified of the finding in the previous year, certifications regarding debarment and suspension were required with all bids returned by vendors. However, this control was not implemented in time for bids relating to the 2022-2023 school year. All vendors were verified to not be suspended or debarred, but contracts already in place were not updated to include the required language. This issue has now been resolved.
Condition The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response There is no disagreement with this finding. Upon being notified of the finding in the previous year, certifications regarding debarment and suspension were required with all bids returned by vendors. However, this control was not implemented in time for bids relating to the 2022-2023 school year. All vendors were verified to not be suspended or debarred, but contracts already in place were not updated to include the required language. This issue has now been resolved.
Condition The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response There is no disagreement with this finding. Upon being notified of the finding in the previous year, certifications regarding debarment and suspension were required with all bids returned by vendors. However, this control was not implemented in time for bids relating to the 2022-2023 school year. All vendors were verified to not be suspended or debarred, but contracts already in place were not updated to include the required language. This issue has now been resolved.
Condition The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response There is no disagreement with this finding. Upon being notified of the finding in the previous year, certifications regarding debarment and suspension were required with all bids returned by vendors. However, this control was not implemented in time for bids relating to the 2022-2023 school year. All vendors were verified to not be suspended or debarred, but contracts already in place were not updated to include the required language. This issue has now been resolved.
Condition The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response There is no disagreement with this finding. Upon being notified of the finding in the previous year, certifications regarding debarment and suspension were required with all bids returned by vendors. However, this control was not implemented in time for bids relating to the 2022-2023 school year. All vendors were verified to not be suspended or debarred, but contracts already in place were not updated to include the required language. This issue has now been resolved.
Condition The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response There is no disagreement with this finding. Upon being notified of the finding in the previous year, certifications regarding debarment and suspension were required with all bids returned by vendors. However, this control was not implemented in time for bids relating to the 2022-2023 school year. All vendors were verified to not be suspended or debarred, but contracts already in place were not updated to include the required language. This issue has now been resolved.
Condition The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Questioned Costs None. Context The District did not include proper bidding documentation to verify that selected vendors were not suspended or debarred. Effect Noncompliance with the federal award program's suspension and debarment compliance requirements could occur and not be detected and corrected timely. Cause Proper bidding documentation is not in place to verify if vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business. Recommendation Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Management's response There is no disagreement with this finding. Upon being notified of the finding in the previous year, certifications regarding debarment and suspension were required with all bids returned by vendors. However, this control was not implemented in time for bids relating to the 2022-2023 school year. All vendors were verified to not be suspended or debarred, but contracts already in place were not updated to include the required language. This issue has now been resolved.