FAC Explorer

Audit 317445

FY End
2023-06-30
Total Expended
$1.61M
Findings
4
Programs
9
Organization: Winchester School District (NH)
Year: 2023 Accepted: 2024-08-19
Auditor: Roberts & Greene PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
481431 2022-002 - Yes F
481432 2022-002 - Yes F
1057873 2022-002 - Yes F
1057874 2022-002 - Yes F

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $534,969 Yes 1
84.010 Title I Grants to Local Educational Agencies $429,415 Yes 0
84.027 Special Education_grants to States $181,323 - 0
10.555 National School Lunch Program $181,150 - 0
10.553 School Breakfast Program $56,499 - 0
84.367 Improving Teacher Quality State Grants $33,123 - 0
84.287 Twenty-First Century Community Learning Centers $30,118 - 0
10.582 Fresh Fruit and Vegetable Program $26,212 - 0
84.358 Rural Education $6,398 - 0

Contacts

Name Title Type
UW7RA821AHJ5 Cheryl Mayberry Auditee
6032398061 Tim Greene Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Winchester School District has not elected to use the 10-percent de minimis cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Winchester School District under programs of the federal government for the fiscal year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the schedule presents only a selected portion of the operations of the School District, it is not intended to, and does not, present the financial position or changes in net position of the Winchester School District.
Title: Commodities Accounting Policies: Expenditures on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Winchester School District has not elected to use the 10-percent de minimis cost rate allowed under the Uniform Guidance. Included in the expenditures reported under the National School Lunch Program is the value of food commodities used that were received during the year from the Department of Agriculture Surplus Distribution Program. The District recognized expenditures of noncash awards of $19,633 for such commodities in teh year ended June 30, 2023.

Finding Details

Finding 2022-002
Criteria: Per federal regulation 2 CFR section 200.516(b)(1), the School District is required to develop and maintain procedures regarding equipment acquired with federal funds. Condition: The School District has not adopted written procedures regarding the inventory and safeguarding of equipment purchased with federal funds. Cause: The School District was unaware of the detailed procedures required with respect to the accountability of federally funded equipment. Effect: The School District is not in compliance with the equipment requirements. Recommendation: We recommend that the School District adopt procedures to maintain property records on federally acquired equipment consistent with the required components identified in 2 CFR section 200.516; the safeguarding of such equipment; and perform an inventory of such equipment no less than once every two years. Management’s Response: Management agrees with this finding. Status: The School District has implemented policies and procedures regarding equipment acquired with federal funds, but has not prepared an existing inventory of equipment acquired with federal funds from past years. There were no purchases that would be applicable that were made during the fiscal year ended June 30, 2023.
Finding 2022-002
Criteria: Per federal regulation 2 CFR section 200.516(b)(1), the School District is required to develop and maintain procedures regarding equipment acquired with federal funds. Condition: The School District has not adopted written procedures regarding the inventory and safeguarding of equipment purchased with federal funds. Cause: The School District was unaware of the detailed procedures required with respect to the accountability of federally funded equipment. Effect: The School District is not in compliance with the equipment requirements. Recommendation: We recommend that the School District adopt procedures to maintain property records on federally acquired equipment consistent with the required components identified in 2 CFR section 200.516; the safeguarding of such equipment; and perform an inventory of such equipment no less than once every two years. Management’s Response: Management agrees with this finding. Status: The School District has implemented policies and procedures regarding equipment acquired with federal funds, but has not prepared an existing inventory of equipment acquired with federal funds from past years. There were no purchases that would be applicable that were made during the fiscal year ended June 30, 2023.
Finding 2022-002
Criteria: Per federal regulation 2 CFR section 200.516(b)(1), the School District is required to develop and maintain procedures regarding equipment acquired with federal funds. Condition: The School District has not adopted written procedures regarding the inventory and safeguarding of equipment purchased with federal funds. Cause: The School District was unaware of the detailed procedures required with respect to the accountability of federally funded equipment. Effect: The School District is not in compliance with the equipment requirements. Recommendation: We recommend that the School District adopt procedures to maintain property records on federally acquired equipment consistent with the required components identified in 2 CFR section 200.516; the safeguarding of such equipment; and perform an inventory of such equipment no less than once every two years. Management’s Response: Management agrees with this finding. Status: The School District has implemented policies and procedures regarding equipment acquired with federal funds, but has not prepared an existing inventory of equipment acquired with federal funds from past years. There were no purchases that would be applicable that were made during the fiscal year ended June 30, 2023.
Finding 2022-002
Criteria: Per federal regulation 2 CFR section 200.516(b)(1), the School District is required to develop and maintain procedures regarding equipment acquired with federal funds. Condition: The School District has not adopted written procedures regarding the inventory and safeguarding of equipment purchased with federal funds. Cause: The School District was unaware of the detailed procedures required with respect to the accountability of federally funded equipment. Effect: The School District is not in compliance with the equipment requirements. Recommendation: We recommend that the School District adopt procedures to maintain property records on federally acquired equipment consistent with the required components identified in 2 CFR section 200.516; the safeguarding of such equipment; and perform an inventory of such equipment no less than once every two years. Management’s Response: Management agrees with this finding. Status: The School District has implemented policies and procedures regarding equipment acquired with federal funds, but has not prepared an existing inventory of equipment acquired with federal funds from past years. There were no purchases that would be applicable that were made during the fiscal year ended June 30, 2023.