FAC Explorer

Audit 305746

FY End
2023-06-30
Total Expended
$3.00M
Findings
6
Programs
13
Organization: Unified School District Number 214 (KS)
Year: 2023 Accepted: 2024-05-08
Auditor: Dirks Anthony & Duncan LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396146 2023-001 Significant Deficiency Yes E
396147 2023-001 Significant Deficiency Yes E
396148 2023-001 Significant Deficiency Yes E
972588 2023-001 Significant Deficiency Yes E
972589 2023-001 Significant Deficiency Yes E
972590 2023-001 Significant Deficiency Yes E

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $589,522 - 0
84.425 Education Stabilization Fund $563,404 Yes 1
84.010 Title I Grants to Local Educational Agencies $334,657 - 0
10.553 School Breakfast Program $148,208 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $115,656 - 0
84.287 Twenty-First Century Community Learning Centers $82,068 - 0
84.011 Migrant Education_state Grant Program $80,500 - 0
10.559 Summer Food Service Program for Children $67,550 - 0
84.367 Improving Teacher Quality State Grants $51,905 - 0
84.365 English Language Acquisition State Grants $37,926 - 0
84.424 Student Support and Academic Enrichment Program $27,425 - 0
10.558 Child and Adult Care Food Program $14,671 - 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
MJVFL1NPZLA9 Corey Burton Auditee
6203563655 Mathew Medill Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - Basis of Presentation Accounting Policies: NOTE 1 - Basis of Presentation De Minimis Rate Used: N Rate Explanation: SEE FORM The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Unified School District Number 214, Ulysses, Kanas (the District) under programs of the federal government for the year ended June 30, 2023. The information in this schedule if 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 select portion of the operations of District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District. The Schedule is presented using regulatory basis of accounting prescribed by the Kanas Municipal Audit and Accounting Guide (as described in Note 1 to the financial statement), which is the same basis of accounting as the financial statement accompanying this schedule.
Title: NOTE 2 - Summary of Significant Accounting Policies Accounting Policies: NOTE 1 - Basis of Presentation De Minimis Rate Used: N Rate Explanation: SEE FORM 1)     Expenditures reported in the Schedule of Expenditures of Federal Awards (SEFA) are reported using the accounting practices prescribed by the State of Kansas to demonstrate compliance with the cash and budget laws of the State of Kansas, the same as the financial statement accompanying this schedule.
Title: NOTE 2 - Summary of Significant Accounting Policies Accounting Policies: NOTE 1 - Basis of Presentation De Minimis Rate Used: N Rate Explanation: SEE FORM 2)     Unified School District Number 214 did not use the standard indirect cost rate of 10%.
Title: NOTE 3 – Funds Expended Accounting Policies: NOTE 1 - Basis of Presentation De Minimis Rate Used: N Rate Explanation: SEE FORM Funds where federal expenditures were receipted and expended: Food Service Fund $ 819,951 General Fund 75 Special Education Fund 24,094 From State, Federal and Other Grant Funds: ESSER II & III 1,421,225 Title I Low Income 334,657 Title I Migrant 80,500 Supporting Effective Instruction 51,905 English Language Acquisition 37,926 KDHE Covid Testing Grant 115,656 ESSA 27,425 21st Century After School 82,068 $ 2,995,482

Finding Details

Finding 2023-001
SIGNIFICANT DEFICENCY and NONCOMPLIANCE Equipment/Real Property Management Condition: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.303 “the non-federal entity must establish and maintain effective internal control over the Federal aware that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: When investigating the controls and compliance related to equipment management, we became aware that the District does not have a inventory tracking managmenet system in place for non-technology items. Cause: The controls related to equipment maintenance for Education Stabilization Fund are non-existent. Effect: There is no internal control related to non-technology equipment maintenance. Recommendations: The Board of Directors, the Director and key positions of management should adequately document internal control procedures for equipment inventory, log maintenance, and dispositions requirements consistent with 2 CFR sections 200.313(c) through (e). Board should then periodically check that all procedures agreed upon are operational and effective, and adjust procedures as needed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2023-001
SIGNIFICANT DEFICENCY and NONCOMPLIANCE Equipment/Real Property Management Condition: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.303 “the non-federal entity must establish and maintain effective internal control over the Federal aware that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: When investigating the controls and compliance related to equipment management, we became aware that the District does not have a inventory tracking managmenet system in place for non-technology items. Cause: The controls related to equipment maintenance for Education Stabilization Fund are non-existent. Effect: There is no internal control related to non-technology equipment maintenance. Recommendations: The Board of Directors, the Director and key positions of management should adequately document internal control procedures for equipment inventory, log maintenance, and dispositions requirements consistent with 2 CFR sections 200.313(c) through (e). Board should then periodically check that all procedures agreed upon are operational and effective, and adjust procedures as needed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2023-001
SIGNIFICANT DEFICENCY and NONCOMPLIANCE Equipment/Real Property Management Condition: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.303 “the non-federal entity must establish and maintain effective internal control over the Federal aware that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: When investigating the controls and compliance related to equipment management, we became aware that the District does not have a inventory tracking managmenet system in place for non-technology items. Cause: The controls related to equipment maintenance for Education Stabilization Fund are non-existent. Effect: There is no internal control related to non-technology equipment maintenance. Recommendations: The Board of Directors, the Director and key positions of management should adequately document internal control procedures for equipment inventory, log maintenance, and dispositions requirements consistent with 2 CFR sections 200.313(c) through (e). Board should then periodically check that all procedures agreed upon are operational and effective, and adjust procedures as needed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2023-001
SIGNIFICANT DEFICENCY and NONCOMPLIANCE Equipment/Real Property Management Condition: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.303 “the non-federal entity must establish and maintain effective internal control over the Federal aware that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: When investigating the controls and compliance related to equipment management, we became aware that the District does not have a inventory tracking managmenet system in place for non-technology items. Cause: The controls related to equipment maintenance for Education Stabilization Fund are non-existent. Effect: There is no internal control related to non-technology equipment maintenance. Recommendations: The Board of Directors, the Director and key positions of management should adequately document internal control procedures for equipment inventory, log maintenance, and dispositions requirements consistent with 2 CFR sections 200.313(c) through (e). Board should then periodically check that all procedures agreed upon are operational and effective, and adjust procedures as needed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2023-001
SIGNIFICANT DEFICENCY and NONCOMPLIANCE Equipment/Real Property Management Condition: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.303 “the non-federal entity must establish and maintain effective internal control over the Federal aware that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: When investigating the controls and compliance related to equipment management, we became aware that the District does not have a inventory tracking managmenet system in place for non-technology items. Cause: The controls related to equipment maintenance for Education Stabilization Fund are non-existent. Effect: There is no internal control related to non-technology equipment maintenance. Recommendations: The Board of Directors, the Director and key positions of management should adequately document internal control procedures for equipment inventory, log maintenance, and dispositions requirements consistent with 2 CFR sections 200.313(c) through (e). Board should then periodically check that all procedures agreed upon are operational and effective, and adjust procedures as needed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2023-001
SIGNIFICANT DEFICENCY and NONCOMPLIANCE Equipment/Real Property Management Condition: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.303 “the non-federal entity must establish and maintain effective internal control over the Federal aware that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: When investigating the controls and compliance related to equipment management, we became aware that the District does not have a inventory tracking managmenet system in place for non-technology items. Cause: The controls related to equipment maintenance for Education Stabilization Fund are non-existent. Effect: There is no internal control related to non-technology equipment maintenance. Recommendations: The Board of Directors, the Director and key positions of management should adequately document internal control procedures for equipment inventory, log maintenance, and dispositions requirements consistent with 2 CFR sections 200.313(c) through (e). Board should then periodically check that all procedures agreed upon are operational and effective, and adjust procedures as needed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.