FAC Explorer

Audit 33046

FY End
2022-06-30
Total Expended
$4.68M
Findings
4
Programs
15
Organization: Athens Area Schools (MI)
Year: 2022 Accepted: 2023-01-16
Auditor: Efpr Group Cpa's PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36016 2022-001 Material Weakness - F
36017 2022-001 Material Weakness - F
612458 2022-001 Material Weakness - F
612459 2022-001 Material Weakness - F

Programs

ALN Program Spent Major Findings
84.425 Covid-19-Elementary and Secondary School Emergency Relief Fund $1.48M Yes 1
10.555 National School Lunch Program $1.04M - 0
84.010 Title I Grants to Local Educational Agencies $674,469 - 0
84.027 Special Education - Grants to States (idea, Part B) $467,377 - 0
84.425 Covid-19-American Rescue Plan-Elementary and Secondary School Emergency Relief Fund (arp Esser) $366,874 Yes 1
10.553 National School Breakfast Program $229,071 - 0
84.287 Twenty-First Century Community Learning Centers $109,566 - 0
84.367 Supporting Effective Instruction State Grants $89,984 - 0
10.555 School Programs Emergency Operational Costs Reimbursement Program $88,171 - 0
10.555 National School Lunch Program (usda Commodities) $82,521 - 0
84.424 Student Support and Academic Enrichment Grants $44,837 - 0
10.559 Summer Food Service Program $8,397 - 0
84.173 Special Education - Preschool Grants (idea, Preschool) $5,684 - 0
10.649 P-Ebt Administrative Costs Grants $3,063 - 0
84.027 Covid-19 - Special Education Impact Mitigation Grant $367 - 0

Contacts

Name Title Type
F7GYERYAE434 Jenny Shores Auditee
5708887766 Rich Davis Auditor
No contacts on file

Notes to SEFA

Title: SOURCE CODE Accounting Policies: (1) Basis of PresentationThe accompanying schedule of expenditures of federal awards (the schedule) presents the activity of federal award programs administered by the District, using the modified accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.Indirect costs may be included in the reported expenditures, to the extent that they are included in the federal financial reports used as the source for the data presented. The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Matching costs (the Districts share of certain program costs) are not included in the reported expenditures.(2) Summary of Significant Accounting PoliciesExpenditures 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 limited as to reimbursement.Matching costs (the Districts share of certain program costs) are not included in the reported expenditures.The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. Expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.Pass-through numbers are presented where available.The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the Districts financial reporting system.Non-monetary assistance is reported in the schedule at the fair market value of commodities received, which is provided by the State of Pennsylvania. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. (3) Source CodesThe accompanying schedule of expenditures of federal awards presents a column with the source code. The sources are as follows:Source Codes Types of FundingD DirectI Indirect

Finding Details

Finding 2022-001
Criteria - Uniform Guidance indicates that for a District to be in compliance with the Equipment/Real Property Management requirements, the District must receive prior approval for capital expenditures for equipment acquisition or improvements to land, buildings, or equipment. Condition - The District?s current procurement process does not include controls that incorporate the Uniform Guidance compliance requirement for obtaining prior approval for capital expenditures for equipment acquisition or improvements. The District purchased capital equipment acquisition and improvements prior to receiving approval Effect of Condition - The District is not in compliance with Uniform Guidance Recommendation - We recommend that the District further develop internal controls in order to ensure that the District receive prior approval for any capital expenditures for equipment acquisition of improvements Management?s Response - (A) Current Finding on the Schedule of Findings and Responses (1) Audit Finding 2022-001 - Education Stabilization Fund - 84.425 (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will further develop internal controls in order to ensure that the District receives prior approval for any capital expenditures for equipment acquisition of improvements. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2023.
Finding 2022-001
Criteria - Uniform Guidance indicates that for a District to be in compliance with the Equipment/Real Property Management requirements, the District must receive prior approval for capital expenditures for equipment acquisition or improvements to land, buildings, or equipment. Condition - The District?s current procurement process does not include controls that incorporate the Uniform Guidance compliance requirement for obtaining prior approval for capital expenditures for equipment acquisition or improvements. The District purchased capital equipment acquisition and improvements prior to receiving approval Effect of Condition - The District is not in compliance with Uniform Guidance Recommendation - We recommend that the District further develop internal controls in order to ensure that the District receive prior approval for any capital expenditures for equipment acquisition of improvements Management?s Response - (A) Current Finding on the Schedule of Findings and Responses (1) Audit Finding 2022-001 - Education Stabilization Fund - 84.425 (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will further develop internal controls in order to ensure that the District receives prior approval for any capital expenditures for equipment acquisition of improvements. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2023.
Finding 2022-001
Criteria - Uniform Guidance indicates that for a District to be in compliance with the Equipment/Real Property Management requirements, the District must receive prior approval for capital expenditures for equipment acquisition or improvements to land, buildings, or equipment. Condition - The District?s current procurement process does not include controls that incorporate the Uniform Guidance compliance requirement for obtaining prior approval for capital expenditures for equipment acquisition or improvements. The District purchased capital equipment acquisition and improvements prior to receiving approval Effect of Condition - The District is not in compliance with Uniform Guidance Recommendation - We recommend that the District further develop internal controls in order to ensure that the District receive prior approval for any capital expenditures for equipment acquisition of improvements Management?s Response - (A) Current Finding on the Schedule of Findings and Responses (1) Audit Finding 2022-001 - Education Stabilization Fund - 84.425 (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will further develop internal controls in order to ensure that the District receives prior approval for any capital expenditures for equipment acquisition of improvements. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2023.
Finding 2022-001
Criteria - Uniform Guidance indicates that for a District to be in compliance with the Equipment/Real Property Management requirements, the District must receive prior approval for capital expenditures for equipment acquisition or improvements to land, buildings, or equipment. Condition - The District?s current procurement process does not include controls that incorporate the Uniform Guidance compliance requirement for obtaining prior approval for capital expenditures for equipment acquisition or improvements. The District purchased capital equipment acquisition and improvements prior to receiving approval Effect of Condition - The District is not in compliance with Uniform Guidance Recommendation - We recommend that the District further develop internal controls in order to ensure that the District receive prior approval for any capital expenditures for equipment acquisition of improvements Management?s Response - (A) Current Finding on the Schedule of Findings and Responses (1) Audit Finding 2022-001 - Education Stabilization Fund - 84.425 (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will further develop internal controls in order to ensure that the District receives prior approval for any capital expenditures for equipment acquisition of improvements. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2023.