FAC Explorer

Audit 327175

FY End
2024-06-30
Total Expended
$3.04M
Findings
8
Programs
13
Organization: Jefferson Public Schools (MI)
Year: 2024 Accepted: 2024-11-04
Auditor: Calkins Hehl Rafko Cpa's PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504583 2024-002 Significant Deficiency - L
504584 2024-002 Significant Deficiency - L
504585 2024-002 Significant Deficiency - L
504586 2024-002 Significant Deficiency - L
1081025 2024-002 Significant Deficiency - L
1081026 2024-002 Significant Deficiency - L
1081027 2024-002 Significant Deficiency - L
1081028 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
16.710 Public Safety Partnership and Community Policing Grants $300,000 - 0
10.553 School Breakfast Program $238,322 - 0
84.010 Title I Grants to Local Educational Agencies $88,419 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $39,786 - 0
10.559 Summer Food Service Program for Children $39,470 - 0
10.185 Local Food for Schools Cooperative Agreement Program $26,011 - 0
93.575 Child Care and Development Block Grant $25,322 - 0
84.048 Career and Technical Education -- Basic Grants to States $22,745 - 0
84.424 Student Support and Academic Enrichment Program $9,453 - 0
93.778 Medical Assistance Program $6,774 - 0
84.196 Education for Homeless Children and Youth $4,783 - 0
84.425 Education Stabilization Fund $3,559 Yes 1
10.555 National School Lunch Program $1,345 - 0

Contacts

Name Title Type
GSJAS8DGUFW6 Deb Devault Auditee
7343222557 Sarah Rafko Auditor
No contacts on file

Notes to SEFA

Title: Recipient Entitlement Balance Report Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Jefferson Schools under programs of the federal government for the year ended June 30, 2024. 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 Jefferson Schools, it is not intended to and does not present the financial positioin, changes in net position, or cash flows of Jefferson Schools. 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 a reimbursement. Cash received is recorded on a cash basis. Revenues are recognized when qualifying expenditures have been incurred and all grant requirements have been met. De Minimis Rate Used: N Rate Explanation: Jefferson Schools elected not to use the diminimus indirect cost rate as allowed under the Uniform Guidance. The amounts reported on the recipient entitlement balance report, or PAL report, agree with this schedule for USDA donated food commodities and are reported in the cash receipts column.
Title: Matching Requirements Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Jefferson Schools under programs of the federal government for the year ended June 30, 2024. 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 Jefferson Schools, it is not intended to and does not present the financial positioin, changes in net position, or cash flows of Jefferson Schools. 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 a reimbursement. Cash received is recorded on a cash basis. Revenues are recognized when qualifying expenditures have been incurred and all grant requirements have been met. De Minimis Rate Used: N Rate Explanation: Jefferson Schools elected not to use the diminimus indirect cost rate as allowed under the Uniform Guidance. Certain federal programs require that the School District contribute non-federal funds (matching funds) to support the federally funded programs. The School District complied with the matching requirements. The expenditures of non-federal matching funds is not included on the Schedule.
Title: Loans Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Jefferson Schools under programs of the federal government for the year ended June 30, 2024. 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 Jefferson Schools, it is not intended to and does not present the financial positioin, changes in net position, or cash flows of Jefferson Schools. 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 a reimbursement. Cash received is recorded on a cash basis. Revenues are recognized when qualifying expenditures have been incurred and all grant requirements have been met. De Minimis Rate Used: N Rate Explanation: Jefferson Schools elected not to use the diminimus indirect cost rate as allowed under the Uniform Guidance. There were no federal awards expended for loan or loan guarantee programs.
Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Jefferson Schools under programs of the federal government for the year ended June 30, 2024. 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 Jefferson Schools, it is not intended to and does not present the financial positioin, changes in net position, or cash flows of Jefferson Schools. 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 a reimbursement. Cash received is recorded on a cash basis. Revenues are recognized when qualifying expenditures have been incurred and all grant requirements have been met. De Minimis Rate Used: N Rate Explanation: Jefferson Schools elected not to use the diminimus indirect cost rate as allowed under the Uniform Guidance. Jefferson Schools does not have any subrecipients
Title: Grant Auditor Report Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Jefferson Schools under programs of the federal government for the year ended June 30, 2024. 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 Jefferson Schools, it is not intended to and does not present the financial positioin, changes in net position, or cash flows of Jefferson Schools. 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 a reimbursement. Cash received is recorded on a cash basis. Revenues are recognized when qualifying expenditures have been incurred and all grant requirements have been met. De Minimis Rate Used: N Rate Explanation: Jefferson Schools elected not to use the diminimus indirect cost rate as allowed under the Uniform Guidance. Management has utilized the Michigan Department of Education NexSys Grant Auditor Report in preparing the Schedule. See the notes to the SEFA for the table.

Finding Details

Finding 2024-002
Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Repeat Finding: No Criteria: The audited financial statements are required to be submitted to the Federal Audit Clearinghouse within 30 calendar days of receiving the auditor’s report or 9 months after the end of the audit period, whichever is earlier. Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date. Cause: There was a change in the way the audited financial statements are submitted to the Federal Audit Clearinghouse beginning with the 2022/23 fiscal year. Timely steps were taken to submit the audit; however, the last step was not completed, and therefore the audit was not submitted. The School District believed that all steps were taken and the submission was complete. Effect: The audited financial statements were not submitted timely to the Federal Audit Clearinghouse. Recommendation: We recommend that the School District implement procedures to ensure the audited financial statements are submitted timely. View of Responsible Officials: The Director of Business and Finance is aware of the deadline, and will submit the audited financial statements timely in the future. As soon as the School District was made aware that the submission was not completed, immediate action was taken to submit the audited financial statements. The School District is now familiar with the process of submitting the audited financial statements, and does not expect this to be an issue in the future. Current Status: Corrective action was taken prior to the start of the audit, and the matter is resolved.
Finding 2024-002
Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Repeat Finding: No Criteria: The audited financial statements are required to be submitted to the Federal Audit Clearinghouse within 30 calendar days of receiving the auditor’s report or 9 months after the end of the audit period, whichever is earlier. Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date. Cause: There was a change in the way the audited financial statements are submitted to the Federal Audit Clearinghouse beginning with the 2022/23 fiscal year. Timely steps were taken to submit the audit; however, the last step was not completed, and therefore the audit was not submitted. The School District believed that all steps were taken and the submission was complete. Effect: The audited financial statements were not submitted timely to the Federal Audit Clearinghouse. Recommendation: We recommend that the School District implement procedures to ensure the audited financial statements are submitted timely. View of Responsible Officials: The Director of Business and Finance is aware of the deadline, and will submit the audited financial statements timely in the future. As soon as the School District was made aware that the submission was not completed, immediate action was taken to submit the audited financial statements. The School District is now familiar with the process of submitting the audited financial statements, and does not expect this to be an issue in the future. Current Status: Corrective action was taken prior to the start of the audit, and the matter is resolved.
Finding 2024-002
Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Repeat Finding: No Criteria: The audited financial statements are required to be submitted to the Federal Audit Clearinghouse within 30 calendar days of receiving the auditor’s report or 9 months after the end of the audit period, whichever is earlier. Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date. Cause: There was a change in the way the audited financial statements are submitted to the Federal Audit Clearinghouse beginning with the 2022/23 fiscal year. Timely steps were taken to submit the audit; however, the last step was not completed, and therefore the audit was not submitted. The School District believed that all steps were taken and the submission was complete. Effect: The audited financial statements were not submitted timely to the Federal Audit Clearinghouse. Recommendation: We recommend that the School District implement procedures to ensure the audited financial statements are submitted timely. View of Responsible Officials: The Director of Business and Finance is aware of the deadline, and will submit the audited financial statements timely in the future. As soon as the School District was made aware that the submission was not completed, immediate action was taken to submit the audited financial statements. The School District is now familiar with the process of submitting the audited financial statements, and does not expect this to be an issue in the future. Current Status: Corrective action was taken prior to the start of the audit, and the matter is resolved.
Finding 2024-002
Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Repeat Finding: No Criteria: The audited financial statements are required to be submitted to the Federal Audit Clearinghouse within 30 calendar days of receiving the auditor’s report or 9 months after the end of the audit period, whichever is earlier. Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date. Cause: There was a change in the way the audited financial statements are submitted to the Federal Audit Clearinghouse beginning with the 2022/23 fiscal year. Timely steps were taken to submit the audit; however, the last step was not completed, and therefore the audit was not submitted. The School District believed that all steps were taken and the submission was complete. Effect: The audited financial statements were not submitted timely to the Federal Audit Clearinghouse. Recommendation: We recommend that the School District implement procedures to ensure the audited financial statements are submitted timely. View of Responsible Officials: The Director of Business and Finance is aware of the deadline, and will submit the audited financial statements timely in the future. As soon as the School District was made aware that the submission was not completed, immediate action was taken to submit the audited financial statements. The School District is now familiar with the process of submitting the audited financial statements, and does not expect this to be an issue in the future. Current Status: Corrective action was taken prior to the start of the audit, and the matter is resolved.
Finding 2024-002
Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Repeat Finding: No Criteria: The audited financial statements are required to be submitted to the Federal Audit Clearinghouse within 30 calendar days of receiving the auditor’s report or 9 months after the end of the audit period, whichever is earlier. Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date. Cause: There was a change in the way the audited financial statements are submitted to the Federal Audit Clearinghouse beginning with the 2022/23 fiscal year. Timely steps were taken to submit the audit; however, the last step was not completed, and therefore the audit was not submitted. The School District believed that all steps were taken and the submission was complete. Effect: The audited financial statements were not submitted timely to the Federal Audit Clearinghouse. Recommendation: We recommend that the School District implement procedures to ensure the audited financial statements are submitted timely. View of Responsible Officials: The Director of Business and Finance is aware of the deadline, and will submit the audited financial statements timely in the future. As soon as the School District was made aware that the submission was not completed, immediate action was taken to submit the audited financial statements. The School District is now familiar with the process of submitting the audited financial statements, and does not expect this to be an issue in the future. Current Status: Corrective action was taken prior to the start of the audit, and the matter is resolved.
Finding 2024-002
Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Repeat Finding: No Criteria: The audited financial statements are required to be submitted to the Federal Audit Clearinghouse within 30 calendar days of receiving the auditor’s report or 9 months after the end of the audit period, whichever is earlier. Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date. Cause: There was a change in the way the audited financial statements are submitted to the Federal Audit Clearinghouse beginning with the 2022/23 fiscal year. Timely steps were taken to submit the audit; however, the last step was not completed, and therefore the audit was not submitted. The School District believed that all steps were taken and the submission was complete. Effect: The audited financial statements were not submitted timely to the Federal Audit Clearinghouse. Recommendation: We recommend that the School District implement procedures to ensure the audited financial statements are submitted timely. View of Responsible Officials: The Director of Business and Finance is aware of the deadline, and will submit the audited financial statements timely in the future. As soon as the School District was made aware that the submission was not completed, immediate action was taken to submit the audited financial statements. The School District is now familiar with the process of submitting the audited financial statements, and does not expect this to be an issue in the future. Current Status: Corrective action was taken prior to the start of the audit, and the matter is resolved.
Finding 2024-002
Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Repeat Finding: No Criteria: The audited financial statements are required to be submitted to the Federal Audit Clearinghouse within 30 calendar days of receiving the auditor’s report or 9 months after the end of the audit period, whichever is earlier. Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date. Cause: There was a change in the way the audited financial statements are submitted to the Federal Audit Clearinghouse beginning with the 2022/23 fiscal year. Timely steps were taken to submit the audit; however, the last step was not completed, and therefore the audit was not submitted. The School District believed that all steps were taken and the submission was complete. Effect: The audited financial statements were not submitted timely to the Federal Audit Clearinghouse. Recommendation: We recommend that the School District implement procedures to ensure the audited financial statements are submitted timely. View of Responsible Officials: The Director of Business and Finance is aware of the deadline, and will submit the audited financial statements timely in the future. As soon as the School District was made aware that the submission was not completed, immediate action was taken to submit the audited financial statements. The School District is now familiar with the process of submitting the audited financial statements, and does not expect this to be an issue in the future. Current Status: Corrective action was taken prior to the start of the audit, and the matter is resolved.
Finding 2024-002
Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Repeat Finding: No Criteria: The audited financial statements are required to be submitted to the Federal Audit Clearinghouse within 30 calendar days of receiving the auditor’s report or 9 months after the end of the audit period, whichever is earlier. Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date. Cause: There was a change in the way the audited financial statements are submitted to the Federal Audit Clearinghouse beginning with the 2022/23 fiscal year. Timely steps were taken to submit the audit; however, the last step was not completed, and therefore the audit was not submitted. The School District believed that all steps were taken and the submission was complete. Effect: The audited financial statements were not submitted timely to the Federal Audit Clearinghouse. Recommendation: We recommend that the School District implement procedures to ensure the audited financial statements are submitted timely. View of Responsible Officials: The Director of Business and Finance is aware of the deadline, and will submit the audited financial statements timely in the future. As soon as the School District was made aware that the submission was not completed, immediate action was taken to submit the audited financial statements. The School District is now familiar with the process of submitting the audited financial statements, and does not expect this to be an issue in the future. Current Status: Corrective action was taken prior to the start of the audit, and the matter is resolved.