FAC Explorer

Audit 310279

FY End
2023-06-30
Total Expended
$1.58M
Findings
2
Programs
10
Organization: Morris County Usd 417 (KS)
Year: 2023 Accepted: 2024-06-27
Auditor: Cindy Jensen CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
403153 2023-001 Material Weakness - B
979595 2023-001 Material Weakness - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $671,295 Yes 1
10.555 National School Lunch Program $374,318 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $160,194 - 0
84.010 Title I Grants to Local Educational Agencies $158,480 - 0
10.553 School Breakfast Program $96,076 - 0
84.424 Student Support and Academic Enrichment Program $35,149 - 0
84.358 Rural Education $31,351 - 0
10.559 Summer Food Service Program for Children $27,958 - 0
84.367 Improving Teacher Quality State Grants $24,195 - 0
84.048 Career and Technical Education -- Basic Grants to States $1,236 - 0

Contacts

Name Title Type
GLHSMV82RLM3 Bryce Johnson Auditee
6207675192 Cindy Jensen Auditor
No contacts on file

Notes to SEFA

Title: NOTE C - COST SHARE Accounting Policies: Expenditures reported on the Schedule are reported on the State of Kansas regulatory basis of accounting. 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 did not use the de minimis cost rate. The district is provided cost sharing amounts for certain programss. The schedulee of expenditures of federal awards includes only the federal share of expenditures.

Finding Details

Finding 2023-001
Condition: Financial reporting and compliance tasks are often times being performed by one employee. Criteria: Segregation of duties should be in place to strengthen internal control over financial reporting and compliance. Cause: The District has administrative employees performing many tasks with little or no review. Effect: Because many of the financial related and compliance tasks are being performed by one employee, financial reporting errors and noncompliance can occur without the issue being timely detected. Recommendation: We recommend separating duties to the extent possible including the use of purchase requisitions for all purchasing and requiring approval of all journal entries. In addition, all employees assigned with these duties should obtain relevant training.
Finding 2023-001
Condition: Financial reporting and compliance tasks are often times being performed by one employee. Criteria: Segregation of duties should be in place to strengthen internal control over financial reporting and compliance. Cause: The District has administrative employees performing many tasks with little or no review. Effect: Because many of the financial related and compliance tasks are being performed by one employee, financial reporting errors and noncompliance can occur without the issue being timely detected. Recommendation: We recommend separating duties to the extent possible including the use of purchase requisitions for all purchasing and requiring approval of all journal entries. In addition, all employees assigned with these duties should obtain relevant training.