FAC Explorer

Audit 308841

FY End
2023-06-30
Total Expended
$7.01M
Findings
8
Programs
15
Organization: Unified School District #250 (KS)
Year: 2023 Accepted: 2024-06-13
Auditor: Diehl Banwart Bolton Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400824 2023-002 Material Weakness - L
400825 2023-002 Material Weakness - L
400826 2023-002 Material Weakness - L
400827 2023-002 Material Weakness - L
977266 2023-002 Material Weakness - L
977267 2023-002 Material Weakness - L
977268 2023-002 Material Weakness - L
977269 2023-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.45M Yes 1
84.010 Title I Grants to Local Educational Agencies $1.07M Yes 0
10.553 School Breakfast Program $628,092 Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $333,339 - 0
10.559 Summer Food Service Program for Children $275,598 Yes 1
84.367 Improving Teacher Quality State Grants $152,870 - 0
84.011 Migrant Education_state Grant Program $91,630 - 0
84.287 Twenty-First Century Community Learning Centers $65,025 - 0
10.582 Fresh Fruit and Vegetable Program $62,545 Yes 1
84.358 Rural Education $59,872 - 0
84.424 Student Support and Academic Enrichment Program $43,764 - 0
84.048 Career and Technical Education -- Basic Grants to States $42,538 - 0
84.365 English Language Acquisition State Grants $33,319 - 0
84.425 Education Stabilization Fund $26,500 - 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
K1A1LQHXSUN3 Melissa Pennington Auditee
6202353100 Daryl D Eagon Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared using the regulatory basis of accounting as established in the Kansas Municipal Audit and Accounting Guide. Under the regulatory basis of accounting, revenues are recognized when cash is received. Expenditures include cash disbursements, accounts payable, and encumbrances. Encumbrances are commitments of the District for future payments and are supported by a document evidencing the commitment, such as a purchase order or contract. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10% de minimis indirect cost rate.

Finding Details

Finding 2023-002
Condition: The District's annual food service financial report filed with the Kansas Department of Education was materially incorrect. Revenues and expenditures were both overstated. The closing cash balance was understated. Criteria: The District should have internal controls in place to provide reasonable assuarance that required reporting in federal programs is timely and accurate. Cause: Financial information provided to the Food Service Director by accounting personnel for preparation of the reports was not accurate. Effect: The District's required financial reports on the Food Service Fund which includes the Child Nutrition Cluster wer incorrect. Corrections were made with the Kansas Department of Education in the next fiscal year. Recommendation: The Director of Business Operations should review the annual food service report and compare it to the general ledger for accuracy before the Food Service Director submits it to the Kansas Department of Education. Respone: The District agrees with the finding. The District's response is in the attached Corrective Action Plan.
Finding 2023-002
Condition: The District's annual food service financial report filed with the Kansas Department of Education was materially incorrect. Revenues and expenditures were both overstated. The closing cash balance was understated. Criteria: The District should have internal controls in place to provide reasonable assuarance that required reporting in federal programs is timely and accurate. Cause: Financial information provided to the Food Service Director by accounting personnel for preparation of the reports was not accurate. Effect: The District's required financial reports on the Food Service Fund which includes the Child Nutrition Cluster wer incorrect. Corrections were made with the Kansas Department of Education in the next fiscal year. Recommendation: The Director of Business Operations should review the annual food service report and compare it to the general ledger for accuracy before the Food Service Director submits it to the Kansas Department of Education. Respone: The District agrees with the finding. The District's response is in the attached Corrective Action Plan.
Finding 2023-002
Condition: The District's annual food service financial report filed with the Kansas Department of Education was materially incorrect. Revenues and expenditures were both overstated. The closing cash balance was understated. Criteria: The District should have internal controls in place to provide reasonable assuarance that required reporting in federal programs is timely and accurate. Cause: Financial information provided to the Food Service Director by accounting personnel for preparation of the reports was not accurate. Effect: The District's required financial reports on the Food Service Fund which includes the Child Nutrition Cluster wer incorrect. Corrections were made with the Kansas Department of Education in the next fiscal year. Recommendation: The Director of Business Operations should review the annual food service report and compare it to the general ledger for accuracy before the Food Service Director submits it to the Kansas Department of Education. Respone: The District agrees with the finding. The District's response is in the attached Corrective Action Plan.
Finding 2023-002
Condition: The District's annual food service financial report filed with the Kansas Department of Education was materially incorrect. Revenues and expenditures were both overstated. The closing cash balance was understated. Criteria: The District should have internal controls in place to provide reasonable assuarance that required reporting in federal programs is timely and accurate. Cause: Financial information provided to the Food Service Director by accounting personnel for preparation of the reports was not accurate. Effect: The District's required financial reports on the Food Service Fund which includes the Child Nutrition Cluster wer incorrect. Corrections were made with the Kansas Department of Education in the next fiscal year. Recommendation: The Director of Business Operations should review the annual food service report and compare it to the general ledger for accuracy before the Food Service Director submits it to the Kansas Department of Education. Respone: The District agrees with the finding. The District's response is in the attached Corrective Action Plan.
Finding 2023-002
Condition: The District's annual food service financial report filed with the Kansas Department of Education was materially incorrect. Revenues and expenditures were both overstated. The closing cash balance was understated. Criteria: The District should have internal controls in place to provide reasonable assuarance that required reporting in federal programs is timely and accurate. Cause: Financial information provided to the Food Service Director by accounting personnel for preparation of the reports was not accurate. Effect: The District's required financial reports on the Food Service Fund which includes the Child Nutrition Cluster wer incorrect. Corrections were made with the Kansas Department of Education in the next fiscal year. Recommendation: The Director of Business Operations should review the annual food service report and compare it to the general ledger for accuracy before the Food Service Director submits it to the Kansas Department of Education. Respone: The District agrees with the finding. The District's response is in the attached Corrective Action Plan.
Finding 2023-002
Condition: The District's annual food service financial report filed with the Kansas Department of Education was materially incorrect. Revenues and expenditures were both overstated. The closing cash balance was understated. Criteria: The District should have internal controls in place to provide reasonable assuarance that required reporting in federal programs is timely and accurate. Cause: Financial information provided to the Food Service Director by accounting personnel for preparation of the reports was not accurate. Effect: The District's required financial reports on the Food Service Fund which includes the Child Nutrition Cluster wer incorrect. Corrections were made with the Kansas Department of Education in the next fiscal year. Recommendation: The Director of Business Operations should review the annual food service report and compare it to the general ledger for accuracy before the Food Service Director submits it to the Kansas Department of Education. Respone: The District agrees with the finding. The District's response is in the attached Corrective Action Plan.
Finding 2023-002
Condition: The District's annual food service financial report filed with the Kansas Department of Education was materially incorrect. Revenues and expenditures were both overstated. The closing cash balance was understated. Criteria: The District should have internal controls in place to provide reasonable assuarance that required reporting in federal programs is timely and accurate. Cause: Financial information provided to the Food Service Director by accounting personnel for preparation of the reports was not accurate. Effect: The District's required financial reports on the Food Service Fund which includes the Child Nutrition Cluster wer incorrect. Corrections were made with the Kansas Department of Education in the next fiscal year. Recommendation: The Director of Business Operations should review the annual food service report and compare it to the general ledger for accuracy before the Food Service Director submits it to the Kansas Department of Education. Respone: The District agrees with the finding. The District's response is in the attached Corrective Action Plan.
Finding 2023-002
Condition: The District's annual food service financial report filed with the Kansas Department of Education was materially incorrect. Revenues and expenditures were both overstated. The closing cash balance was understated. Criteria: The District should have internal controls in place to provide reasonable assuarance that required reporting in federal programs is timely and accurate. Cause: Financial information provided to the Food Service Director by accounting personnel for preparation of the reports was not accurate. Effect: The District's required financial reports on the Food Service Fund which includes the Child Nutrition Cluster wer incorrect. Corrections were made with the Kansas Department of Education in the next fiscal year. Recommendation: The Director of Business Operations should review the annual food service report and compare it to the general ledger for accuracy before the Food Service Director submits it to the Kansas Department of Education. Respone: The District agrees with the finding. The District's response is in the attached Corrective Action Plan.