FAC Explorer

Audit 304754

FY End
2023-06-30
Total Expended
$9.09M
Findings
4
Programs
19
Organization: Rocky Boy Public Schools (MT)
Year: 2023 Accepted: 2024-04-26
Auditor: Denning Downey and Associates Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
394865 2023-007 Significant Deficiency - F
394866 2023-007 Significant Deficiency - F
971307 2023-007 Significant Deficiency - F
971308 2023-007 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $3.45M Yes 0
93.600 Head Start $1.33M - 0
84.425 Education Stabilization Fund $661,766 Yes 1
10.555 National School Lunch Program $434,723 - 0
10.553 School Breakfast Program $262,284 - 0
93.000 Head Start Enhancement Program $204,342 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $178,948 - 0
84.287 Twenty-First Century Community Learning Centers $166,856 - 0
84.060 Indian Education_grants to Local Educational Agencies $103,771 - 0
84.371 Striving Readers $93,630 Yes 0
84.365 English Language Acquisition State Grants $87,001 - 0
10.559 Summer Food Service Program for Children $85,839 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $67,043 - 0
10.558 Child and Adult Care Food Program $47,303 - 0
84.010 Title I Grants to Local Educational Agencies $41,200 - 0
84.048 Career and Technical Education -- Basic Grants to States $28,862 - 0
10.582 Fresh Fruit and Vegetable Program $20,077 - 0
15.130 Indian Education_assistance to Schools $15,974 - 0
10.574 Team Nutrition Grants $7,500 - 0

Contacts

Name Title Type
WE4MED2KJ545 Voyd St. Pierre Auditee
4063954291 Robert Denning Auditor
No contacts on file

Notes to SEFA

Title: Value of Federal Awards Expended in the form of Noncash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of Rocky Boy Public Schools, Hill County, Montana. The information in this schedule is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. 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 position, or cash flows of the District. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of the basic financial statements. Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de Minimis indirect cost rate as provided in Sec. 200.414 Indirect Costs under Uniform Guidance. Food Commodities value equals the fair value at the time of the receipt totaling $25,362.

Finding Details

Finding 2023-007
2023-007 Misclassification of Capital Purchases CFDA Title: ESSER II and ARP ESSER III CFDA Number: 84.425D & 84.425U Federal Award Number and Year: 21-1207-92-2021 and 021-1207-93-2021 Name of Federal Agency: U.S. Department of Education Name of Pass-through Entity: Montana Office of Public Instruction Condition: Copiers purchased with Education Stabilization Funds monies were classified as minor equipment instead of capital outlay. Context: We tested the significant claims charged to the Education Stabilization Funds programs during the audit of types of services allowed for the Education Stabilization Funds major program. Criteria: Internal control procedures should be in place to ensure purchases meeting the District’s capitalization policy are properly coded as capital outlay. Effect: Capital assets were understated and instructional expenses were overstated in the Government-wide Governmental Activities Statement of Activities $39,103. And in the Elementary Miscellaneous Programs fund capital outlay was understated and instructional expenditures regular were overstated by the same amount. Cause: An error in the coding for the copiers purchased with Education Stabilization Funds was made including budgeting these purchases as minor equipment in the OPI Egrant budget. Recommendation: The District should budget and expend monies, including the Education Stabilization Fund program monies, meeting the District capitalization policy of $5,000 as capital outlay.
Finding 2023-007
2023-007 Misclassification of Capital Purchases CFDA Title: ESSER II and ARP ESSER III CFDA Number: 84.425D & 84.425U Federal Award Number and Year: 21-1207-92-2021 and 021-1207-93-2021 Name of Federal Agency: U.S. Department of Education Name of Pass-through Entity: Montana Office of Public Instruction Condition: Copiers purchased with Education Stabilization Funds monies were classified as minor equipment instead of capital outlay. Context: We tested the significant claims charged to the Education Stabilization Funds programs during the audit of types of services allowed for the Education Stabilization Funds major program. Criteria: Internal control procedures should be in place to ensure purchases meeting the District’s capitalization policy are properly coded as capital outlay. Effect: Capital assets were understated and instructional expenses were overstated in the Government-wide Governmental Activities Statement of Activities $39,103. And in the Elementary Miscellaneous Programs fund capital outlay was understated and instructional expenditures regular were overstated by the same amount. Cause: An error in the coding for the copiers purchased with Education Stabilization Funds was made including budgeting these purchases as minor equipment in the OPI Egrant budget. Recommendation: The District should budget and expend monies, including the Education Stabilization Fund program monies, meeting the District capitalization policy of $5,000 as capital outlay.
Finding 2023-007
2023-007 Misclassification of Capital Purchases CFDA Title: ESSER II and ARP ESSER III CFDA Number: 84.425D & 84.425U Federal Award Number and Year: 21-1207-92-2021 and 021-1207-93-2021 Name of Federal Agency: U.S. Department of Education Name of Pass-through Entity: Montana Office of Public Instruction Condition: Copiers purchased with Education Stabilization Funds monies were classified as minor equipment instead of capital outlay. Context: We tested the significant claims charged to the Education Stabilization Funds programs during the audit of types of services allowed for the Education Stabilization Funds major program. Criteria: Internal control procedures should be in place to ensure purchases meeting the District’s capitalization policy are properly coded as capital outlay. Effect: Capital assets were understated and instructional expenses were overstated in the Government-wide Governmental Activities Statement of Activities $39,103. And in the Elementary Miscellaneous Programs fund capital outlay was understated and instructional expenditures regular were overstated by the same amount. Cause: An error in the coding for the copiers purchased with Education Stabilization Funds was made including budgeting these purchases as minor equipment in the OPI Egrant budget. Recommendation: The District should budget and expend monies, including the Education Stabilization Fund program monies, meeting the District capitalization policy of $5,000 as capital outlay.
Finding 2023-007
2023-007 Misclassification of Capital Purchases CFDA Title: ESSER II and ARP ESSER III CFDA Number: 84.425D & 84.425U Federal Award Number and Year: 21-1207-92-2021 and 021-1207-93-2021 Name of Federal Agency: U.S. Department of Education Name of Pass-through Entity: Montana Office of Public Instruction Condition: Copiers purchased with Education Stabilization Funds monies were classified as minor equipment instead of capital outlay. Context: We tested the significant claims charged to the Education Stabilization Funds programs during the audit of types of services allowed for the Education Stabilization Funds major program. Criteria: Internal control procedures should be in place to ensure purchases meeting the District’s capitalization policy are properly coded as capital outlay. Effect: Capital assets were understated and instructional expenses were overstated in the Government-wide Governmental Activities Statement of Activities $39,103. And in the Elementary Miscellaneous Programs fund capital outlay was understated and instructional expenditures regular were overstated by the same amount. Cause: An error in the coding for the copiers purchased with Education Stabilization Funds was made including budgeting these purchases as minor equipment in the OPI Egrant budget. Recommendation: The District should budget and expend monies, including the Education Stabilization Fund program monies, meeting the District capitalization policy of $5,000 as capital outlay.