FAC Explorer

Audit 320164

FY End
2023-06-30
Total Expended
$4.38M
Findings
4
Programs
9
Organization: Jackson County School District No 5 (OR)
Year: 2023 Accepted: 2024-09-20
Auditor: Kdp Certified Public Accountants LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
497416 2023-002 Material Weakness - AB
497417 2023-002 Material Weakness - AB
1073858 2023-002 Material Weakness - AB
1073859 2023-002 Material Weakness - AB

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $593,132 Yes 1
84.367 Improving Teacher Quality State Grants $117,779 - 0
84.027 Special Education_grants to States $101,878 - 0
84.424 Student Support and Academic Enrichment Program $67,847 - 0
10.553 School Breakfast Program $61,985 - 0
10.555 National School Lunch Program $53,068 - 0
10.665 Schools and Roads - Grants to States $28,458 - 0
84.425 Education Stabilization Fund $18,019 Yes 0
84.173 Special Education_preschool Grants $2,607 - 0

Contacts

Name Title Type
KWQYJG4C4PP8 Scott Whitman Auditee
5414822811 Benjamin Cohn Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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% de minimis indirect cost rate as allowed under the Uniform Guidance. The schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Jackson County District No. 5 (the District) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is 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 selected portion of the operations of the District, it is not intended to and does not present the financial position, and changes in fund balance of the District.
Title: FOOD DISTRIBUTION Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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% de minimis indirect cost rate as allowed under the Uniform Guidance. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed for the year ended June 30, 2023, the District received food commodities totaling $53,068.
Title: DISTRICT AND ROADS - GRANTS TO STATES Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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% de minimis indirect cost rate as allowed under the Uniform Guidance. The District includes Schools and Roads – Grants to States in the schedule due to requirements of the Oregon Department of Education. These expenditures are not subject to the Uniform Guidance audit due to the treatment based on guidance provided by both the Oregon Department of Education and the United States Department of Agriculture.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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% de minimis indirect cost rate as allowed under the Uniform Guidance. The District did not have any awards that were passed through to subrecipients for the year ended June 30, 2023.

Finding Details

Finding 2023-002
2023-002 – Allowable Activities/Cost Principles U.S. Department of Education Title I Grants to Local Education Agencies (AL # 84.010) Finding Type: Material Noncompliance; Material Weakness in Internal Control over Compliance Criteria: In accordance with 2 CFR section 200.430, the local education agency is required to maintain time and effort distribution records for employees who work on federal programs. These distribution records must support the portion of time and effort dedicated to: 1) The federal program or cost objective; and 2) Other programs or cost objectives supported by federal funds or other revenue sources. Statement of Condition: The District was not in compliance with the Uniform Guidance as it was noted that management of the District was not preparing time and effort distribution records and could not produce source documentation to support the time and effort applied to payroll expense that was charged to Title I Grants to Local Education Agencies. Cause: The District’s internal controls to identify and document employees that require support for time and effort charged to Title I Grants to Local Education Agencies were not effective for the year ended June 30, 2023. Context: We selected payroll costs associated with nine employees who had wages charged to Title I Grants to Local Education Agencies. Of the nine employees selected for testing, seven employees did not have time and effort documentation or other source documentation to support the payroll expense that was charged to the federal program. Effect or Potential Effect: Salary and wage costs could be applied to Title I Grants to Local Education Agencies without appropriate supporting documentation required in accordance with 2 CFR Part 200.430 and District Policy. Questioned Costs: $14,985 of known questioned costs charged to this federal program in the year under audit. Recommendations: We recommend the District review their internal controls to strengthen processes and improve procedures. We recommend the District complete all required time and effort certifications in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and recommendation and plans to implement a system of completing necessary time and effort documentation for all employees who work on federal programs.
Finding 2023-002
2023-002 – Allowable Activities/Cost Principles U.S. Department of Education Title I Grants to Local Education Agencies (AL # 84.010) Finding Type: Material Noncompliance; Material Weakness in Internal Control over Compliance Criteria: In accordance with 2 CFR section 200.430, the local education agency is required to maintain time and effort distribution records for employees who work on federal programs. These distribution records must support the portion of time and effort dedicated to: 1) The federal program or cost objective; and 2) Other programs or cost objectives supported by federal funds or other revenue sources. Statement of Condition: The District was not in compliance with the Uniform Guidance as it was noted that management of the District was not preparing time and effort distribution records and could not produce source documentation to support the time and effort applied to payroll expense that was charged to Title I Grants to Local Education Agencies. Cause: The District’s internal controls to identify and document employees that require support for time and effort charged to Title I Grants to Local Education Agencies were not effective for the year ended June 30, 2023. Context: We selected payroll costs associated with nine employees who had wages charged to Title I Grants to Local Education Agencies. Of the nine employees selected for testing, seven employees did not have time and effort documentation or other source documentation to support the payroll expense that was charged to the federal program. Effect or Potential Effect: Salary and wage costs could be applied to Title I Grants to Local Education Agencies without appropriate supporting documentation required in accordance with 2 CFR Part 200.430 and District Policy. Questioned Costs: $14,985 of known questioned costs charged to this federal program in the year under audit. Recommendations: We recommend the District review their internal controls to strengthen processes and improve procedures. We recommend the District complete all required time and effort certifications in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and recommendation and plans to implement a system of completing necessary time and effort documentation for all employees who work on federal programs.
Finding 2023-002
2023-002 – Allowable Activities/Cost Principles U.S. Department of Education Title I Grants to Local Education Agencies (AL # 84.010) Finding Type: Material Noncompliance; Material Weakness in Internal Control over Compliance Criteria: In accordance with 2 CFR section 200.430, the local education agency is required to maintain time and effort distribution records for employees who work on federal programs. These distribution records must support the portion of time and effort dedicated to: 1) The federal program or cost objective; and 2) Other programs or cost objectives supported by federal funds or other revenue sources. Statement of Condition: The District was not in compliance with the Uniform Guidance as it was noted that management of the District was not preparing time and effort distribution records and could not produce source documentation to support the time and effort applied to payroll expense that was charged to Title I Grants to Local Education Agencies. Cause: The District’s internal controls to identify and document employees that require support for time and effort charged to Title I Grants to Local Education Agencies were not effective for the year ended June 30, 2023. Context: We selected payroll costs associated with nine employees who had wages charged to Title I Grants to Local Education Agencies. Of the nine employees selected for testing, seven employees did not have time and effort documentation or other source documentation to support the payroll expense that was charged to the federal program. Effect or Potential Effect: Salary and wage costs could be applied to Title I Grants to Local Education Agencies without appropriate supporting documentation required in accordance with 2 CFR Part 200.430 and District Policy. Questioned Costs: $14,985 of known questioned costs charged to this federal program in the year under audit. Recommendations: We recommend the District review their internal controls to strengthen processes and improve procedures. We recommend the District complete all required time and effort certifications in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and recommendation and plans to implement a system of completing necessary time and effort documentation for all employees who work on federal programs.
Finding 2023-002
2023-002 – Allowable Activities/Cost Principles U.S. Department of Education Title I Grants to Local Education Agencies (AL # 84.010) Finding Type: Material Noncompliance; Material Weakness in Internal Control over Compliance Criteria: In accordance with 2 CFR section 200.430, the local education agency is required to maintain time and effort distribution records for employees who work on federal programs. These distribution records must support the portion of time and effort dedicated to: 1) The federal program or cost objective; and 2) Other programs or cost objectives supported by federal funds or other revenue sources. Statement of Condition: The District was not in compliance with the Uniform Guidance as it was noted that management of the District was not preparing time and effort distribution records and could not produce source documentation to support the time and effort applied to payroll expense that was charged to Title I Grants to Local Education Agencies. Cause: The District’s internal controls to identify and document employees that require support for time and effort charged to Title I Grants to Local Education Agencies were not effective for the year ended June 30, 2023. Context: We selected payroll costs associated with nine employees who had wages charged to Title I Grants to Local Education Agencies. Of the nine employees selected for testing, seven employees did not have time and effort documentation or other source documentation to support the payroll expense that was charged to the federal program. Effect or Potential Effect: Salary and wage costs could be applied to Title I Grants to Local Education Agencies without appropriate supporting documentation required in accordance with 2 CFR Part 200.430 and District Policy. Questioned Costs: $14,985 of known questioned costs charged to this federal program in the year under audit. Recommendations: We recommend the District review their internal controls to strengthen processes and improve procedures. We recommend the District complete all required time and effort certifications in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and recommendation and plans to implement a system of completing necessary time and effort documentation for all employees who work on federal programs.