Audit 334927

FY End
2024-06-30
Total Expended
$759,578
Findings
14
Programs
12
Year: 2024 Accepted: 2024-12-27

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
517022 2024-004 Material Weakness - I
517023 2024-004 Material Weakness - I
517024 2024-004 Material Weakness - I
517025 2024-004 Material Weakness - I
517026 2024-004 Material Weakness - I
517027 2024-004 Material Weakness - I
517028 2024-004 Material Weakness - I
1093464 2024-004 Material Weakness - I
1093465 2024-004 Material Weakness - I
1093466 2024-004 Material Weakness - I
1093467 2024-004 Material Weakness - I
1093468 2024-004 Material Weakness - I
1093469 2024-004 Material Weakness - I
1093470 2024-004 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $211,327 Yes 0
84.027 Special Education_grants to States $93,908 - 0
84.358 Rural Education $16,135 - 0
84.424 Student Support and Academic Enrichment Program $13,256 - 0
10.555 National School Lunch Program $10,369 Yes 1
10.553 School Breakfast Program $9,615 Yes 1
84.010 Title I Grants to Local Educational Agencies $8,043 - 0
93.778 Medical Assistance Program $6,956 - 0
84.367 Improving Teacher Quality State Grants $4,133 - 0
84.173 Special Education_preschool Grants $2,778 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0
10.185 Local Food for Cooperative Agreement Program $587 - 0

Contacts

Name Title Type
KZ1SA3KJCL23 Dr. Greg Goins Auditee
6185437589 Jeffrey C. Stroder, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Joppa-Maple Grove UD #38 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not elect to use the 10% de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Joppa-Maple Grove UD #38 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Indirect Facilities & Administration Costs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Joppa-Maple Grove UD #38 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not elect to use the 10% de minimis cost rate. The auditee elected not to use the 10% de minimis cost rate.
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Joppa-Maple Grove UD #38 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not elect to use the 10% de minimis cost rate. Of the federal expenditures presented in the Schedule, Joppa-Maple Grove UD #38 provided no federal awards to subrecipients.
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Joppa-Maple Grove UD #38 and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not elect to use the 10% de minimis cost rate. The following amounts were expended in the form of non-cash assistance by Joppa-Maple Grove UD #38 and should be included in the Schedule of Expenditures of Federal Awards: Non-Cash Commodities (AL 10.555) $8,371; Other Non-Cash Assistance - Department of Defense Fruits & Vegetables $1,998; Total $10,369

Finding Details

Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred, or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have signed certifications. Questioned Costs: N/A. Context: Total payments to the vendor was $47,500. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred, or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have signed certifications. Questioned Costs: N/A. Context: Total payments to the vendor was $47,500. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred, or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have signed certifications. Questioned Costs: N/A. Context: Total payments to the vendor was $47,500. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred, or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have signed certifications. Questioned Costs: N/A. Context: Total payments to the vendor was $47,500. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred, or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have signed certifications. Questioned Costs: N/A. Context: Total payments to the vendor was $47,500. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred, or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have signed certifications. Questioned Costs: N/A. Context: Total payments to the vendor was $47,500. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred, or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have signed certifications. Questioned Costs: N/A. Context: Total payments to the vendor was $47,500. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred, or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have signed certifications. Questioned Costs: N/A. Context: Total payments to the vendor was $47,500. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred, or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have signed certifications. Questioned Costs: N/A. Context: Total payments to the vendor was $47,500. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred, or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have signed certifications. Questioned Costs: N/A. Context: Total payments to the vendor was $47,500. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred, or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have signed certifications. Questioned Costs: N/A. Context: Total payments to the vendor was $47,500. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred, or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have signed certifications. Questioned Costs: N/A. Context: Total payments to the vendor was $47,500. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred, or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have signed certifications. Questioned Costs: N/A. Context: Total payments to the vendor was $47,500. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.
Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred, or otherwise excluded. Condition: The District had transactions in excess of $25,000 with one vendor that they did not check for suspension and debarment or have signed certifications. Questioned Costs: N/A. Context: Total payments to the vendor was $47,500. Effect: The District was at risk of making material payments to vendors who aren't allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Cause: Lack of oversight by the District. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Management's Response: We were not aware of this requirement. We will begin making all significant vendors sign a certification.