Audit 33477

FY End
2022-06-30
Total Expended
$13.46M
Findings
18
Programs
11
Year: 2022 Accepted: 2023-02-12
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
30003 2022-001 Material Weakness - N
30004 2022-001 Material Weakness - N
30005 2022-001 Material Weakness - N
30006 2022-001 Material Weakness - N
30007 2022-001 Material Weakness - N
30008 2022-001 Material Weakness - N
30009 2022-001 Material Weakness - N
30010 2022-001 Material Weakness - N
30011 2022-001 Material Weakness - N
606445 2022-001 Material Weakness - N
606446 2022-001 Material Weakness - N
606447 2022-001 Material Weakness - N
606448 2022-001 Material Weakness - N
606449 2022-001 Material Weakness - N
606450 2022-001 Material Weakness - N
606451 2022-001 Material Weakness - N
606452 2022-001 Material Weakness - N
606453 2022-001 Material Weakness - N

Programs

Contacts

Name Title Type
Q7DCZDMLME15 Christine Mallery Auditee
4085222245 Joyce Peters Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the District under programs of the federal government for the year ended June 30, 2022. The information 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 or changes in fund balance of the District. Expenditures reported in the schedule are reported on the modified accrual basis of accounting. When applicable, 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 auditee did not use the de minimis cost rate.

Finding Details

Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.
Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.
Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.
Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.
Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.
Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.
Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.
Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.
Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.
Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.
Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.
Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.
Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.
Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.
Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.
Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.
Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.
Criteria or Specific Requirements Per Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a), local education agencies (LEAs) must provide timely and meaningful consultations with appropriate officials of private schools. For programs under Elementary and Secondary School Emergency Relief (ESSER I) and Governor?s Emergency Education Relief (GEER I), a LEA that receives funds under one or both of those programs must provide equitable services in the same manner as provided under section 1117 of Title I, Part A of the Elementary and Secondary Education Act (ESEA) (20 USC 6320) to students and teachers in private schools as determined in consultation with private school officials (section 18005(a) of the CARES Act). Condition Through inquiry with District personnel, it appears that the District did not perform the necessary procedures to ensure that equitable services were provided to the only two private schools within the District. Questioned Costs There were no questioned costs identified. Context/Sampling The condition was identified as a result of the auditor's inquiry with District personnel and review of supporting documents. There are two private schools in the District. Effect The District was not in compliance with Title 34, Code of Federal Regulations, Part 200, Subpart A, Section 200.63(a). Cause The condition identified appears to have materialized due to District personnel being unaware that equitable services were required to be provided to private schools under GEER I programs.