FAC Explorer

Audit 330637

FY End
2024-08-31
Total Expended
$13.49M
Findings
4
Programs
15
Organization: Winnebago Public Schools District #17 (NE)
Year: 2024 Accepted: 2024-12-03
Auditor: Nichols Rise & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
512872 2024-003 Significant Deficiency - L
512873 2024-004 Significant Deficiency - N
1089314 2024-003 Significant Deficiency - L
1089315 2024-004 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $9.03M Yes 1
84.010 Title I Grants to Local Educational Agencies $803,751 Yes 0
84.184 School Safely National Activities $737,599 - 0
10.555 National School Lunch Program $326,926 - 0
84.027 Special Education Grants to States $206,826 - 0
84.060 Indian Education Grants to Local Educational Agencies $203,804 - 0
10.553 School Breakfast Program $104,720 - 0
10.569 Emergency Food Assistance Program (food Commodities) $33,935 - 0
84.358 Rural Education $17,259 - 0
10.582 Fresh Fruit and Vegetable Program $15,156 - 0
84.425 Education Stabilization Fund $9,100 Yes 0
84.173 Special Education Preschool Grants $5,861 - 0
84.299 Indian Education -- Special Programs for Indian Children $5,531 - 0
10.185 Local Food for Schools Cooperative Agreement Program $4,875 - 0
84.196 Education for Homeless Children and Youth $1,500 - 0

Contacts

Name Title Type
K2BCLN7USJP6 Kamau Turner Auditee
4028782244 Danielle Brown Auditor
No contacts on file

Notes to SEFA

Title: BASIS IN PRESENTATION Accounting Policies: EXPENDITURES ARE REPORTED ON MODIFIED CASH BASIS OF ACCOUNTING. THE EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPALS 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 AUDITEE DID NOT USE THE DE MINIMIS COST RATE The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of School District Number 17, Winnebago, Nebraska (the ‘District”) under programs of the federal government for the year ended August 31, 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 the District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the District.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: EXPENDITURES ARE REPORTED ON MODIFIED CASH BASIS OF ACCOUNTING. THE EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPALS 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 AUDITEE DID NOT USE THE DE MINIMIS COST RATE Expenditures reported on the schedule are reported on the modified cash 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.
Title: INDIRECT COST RATE Accounting Policies: EXPENDITURES ARE REPORTED ON MODIFIED CASH BASIS OF ACCOUNTING. THE EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPALS 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 AUDITEE DID NOT USE THE DE MINIMIS COST RATE The District has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance as part of their federal expenditures during the year ended August 31, 2024.
Title: AMOUNTS PROVIDED TO SUBRECIPIENTS Accounting Policies: EXPENDITURES ARE REPORTED ON MODIFIED CASH BASIS OF ACCOUNTING. THE EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPALS 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 AUDITEE DID NOT USE THE DE MINIMIS COST RATE The District did not provide any amounts to Subrecipients during the year ended August 31, 2024

Finding Details

Finding 2024-003
Condition: The Impact Aid application incorrectly included 2 children who were not actively enrolled as of the survey date and also incorrectly reported one child twice. The three children incorrectly included children did not have disabilities, but were included in the total children residing on Indian Lands. For total children residing on land, the application reported a count of 461 count, but should be 458 per our audited enrollment data. Criteria: The District is responsible for reporting a correct count of federally connected children in various categories on their Impact Aid application, including children with disabilities. Cause: The procedures in place to monitor accuracy of the final application before submission were not sufficient to avoid detected errors. Effect: The District may receive incorrect Impact Aid under the grant application than is appropriate for federally connected children if an incorrect number of children is reported. Recommendation: District personnel should enhance control procedures to monitor the application process to ensure correct information is being reported.
Finding 2024-004
Condition: The District did not monitor completeness of weekly certified payroll submission for federally funded construction contracts. Criteria: Construction projects paid with Education Stabilization Funds are subject to wage rate requirements. The District is responsible for monitoring that all weekly certified payrolls are received. Cause: The contractor did not provide a current subcontractor list to the District noting who would subject to certified weekly payroll and did not provide weekly reports to the District indicating which subcontractors were onsite. The District did receive the contractor’s certified weekly payrolls, but did not receive any for the subcontractors until we requested them during our audit procedures. Effect: It is possible that not all contractors required to certify weekly payroll submitted their wage rate certifications. Recommendation: The District should enhance control procedures to monitor completeness of the documents provided by the general contractor.
Finding 2024-003
Condition: The Impact Aid application incorrectly included 2 children who were not actively enrolled as of the survey date and also incorrectly reported one child twice. The three children incorrectly included children did not have disabilities, but were included in the total children residing on Indian Lands. For total children residing on land, the application reported a count of 461 count, but should be 458 per our audited enrollment data. Criteria: The District is responsible for reporting a correct count of federally connected children in various categories on their Impact Aid application, including children with disabilities. Cause: The procedures in place to monitor accuracy of the final application before submission were not sufficient to avoid detected errors. Effect: The District may receive incorrect Impact Aid under the grant application than is appropriate for federally connected children if an incorrect number of children is reported. Recommendation: District personnel should enhance control procedures to monitor the application process to ensure correct information is being reported.
Finding 2024-004
Condition: The District did not monitor completeness of weekly certified payroll submission for federally funded construction contracts. Criteria: Construction projects paid with Education Stabilization Funds are subject to wage rate requirements. The District is responsible for monitoring that all weekly certified payrolls are received. Cause: The contractor did not provide a current subcontractor list to the District noting who would subject to certified weekly payroll and did not provide weekly reports to the District indicating which subcontractors were onsite. The District did receive the contractor’s certified weekly payrolls, but did not receive any for the subcontractors until we requested them during our audit procedures. Effect: It is possible that not all contractors required to certify weekly payroll submitted their wage rate certifications. Recommendation: The District should enhance control procedures to monitor completeness of the documents provided by the general contractor.