FAC Explorer

Audit 329583

FY End
2024-06-30
Total Expended
$1.51M
Findings
2
Programs
11
Organization: Unified School District 436 (KS)
Year: 2024 Accepted: 2024-11-22
Auditor: Loyd Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
510792 2024-001 Significant Deficiency - A
1087234 2024-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $156,828 - 0
84.425 Education Stabilization Fund $145,415 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $116,889 - 0
84.287 Twenty-First Century Community Learning Centers $82,634 - 0
10.553 School Breakfast Program $81,146 - 0
84.060 Indian Education Grants to Local Educational Agencies $43,192 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $24,643 - 0
10.559 Summer Food Service Program for Children $22,940 - 0
10.555 National School Lunch Program $21,766 - 0
84.424 Student Support and Academic Enrichment Program $18,365 - 0
10.185 Local Food for Schools Cooperative Agreement Program $3,909 - 0

Contacts

Name Title Type
KUZLKKDTSDN7 Blake Vargas Auditee
6208799200 D. Scot Loyd Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the regulatory basis of accounting. Such expenditures are recognized following the cost principles contrained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are lim De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2024-001
Condition: During our review of ESSER funds, we noted that we could not substantiate all of the pay rates for dollars paid out of the ESSER funds. Criteria: When federal dollars are used to pay for staff payroll expenditures, the rate of pay and/or related calculations of rate, should be documented. This can be in the form of an agreement, salary schedule, or other memo format. Cause: The District did not keep documentation of pay rates for staff who were paid out of ESSER funds. Effect: Staff may not be paid the correct rate. Perspective: The District should have documentation of all pay rates for services provided and for positions. To ensure everyone knows what pay is to be expected. Recommendation: We recommend the District go through and update (or establish) pay rates for all positions and supplemental contracts. Views of Responsible Officials and Planned Corrective Actions: Caney Valley USD 436 staff involved will work with the necessary parties to ensure documentation of all pay rates are completed and transparent.
Finding 2024-001
Condition: During our review of ESSER funds, we noted that we could not substantiate all of the pay rates for dollars paid out of the ESSER funds. Criteria: When federal dollars are used to pay for staff payroll expenditures, the rate of pay and/or related calculations of rate, should be documented. This can be in the form of an agreement, salary schedule, or other memo format. Cause: The District did not keep documentation of pay rates for staff who were paid out of ESSER funds. Effect: Staff may not be paid the correct rate. Perspective: The District should have documentation of all pay rates for services provided and for positions. To ensure everyone knows what pay is to be expected. Recommendation: We recommend the District go through and update (or establish) pay rates for all positions and supplemental contracts. Views of Responsible Officials and Planned Corrective Actions: Caney Valley USD 436 staff involved will work with the necessary parties to ensure documentation of all pay rates are completed and transparent.