FAC Explorer

Audit 335854

FY End
2024-06-30
Total Expended
$821,957
Findings
2
Programs
16
Organization: Unified School District Number 374 (KS)
Year: 2024 Accepted: 2025-01-06
Auditor: Medill & Thooft CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517737 2024-001 Significant Deficiency Yes L
1094179 2024-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $336,349 Yes 1
10.555 National School Lunch Program $163,271 - 0
84.010 Title I Grants to Local Educational Agencies $101,759 - 0
10.553 School Breakfast Program $58,839 - 0
84.358 Rural Education $28,965 - 0
10.559 Summer Food Service Program for Children $27,783 - 0
93.558 Temporary Assistance for Needy Families $25,195 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $18,584 - 0
84.424 Student Support and Academic Enrichment Program $15,302 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $14,089 - 0
10.582 Fresh Fruit and Vegetable Program $11,284 - 0
84.365 English Language Acquisition State Grants $10,646 - 0
93.575 Child Care and Development Block Grant $3,834 - 0
10.185 Local Food for Schools Cooperative Agreement Program $3,807 - 0
84.048 Career and Technical Education -- Basic Grants to States $1,950 - 0
10.574 Team Nutrition Grants $300 - 0

Contacts

Name Title Type
JLNHZB17KZH3 Rex Richardson Auditee
6206752277 Rachael Thooft Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Unified School District Number 374, Sublette, Kanas (the District) under programs of the federal government for the year ended June 30, 2024. The information in this schedule if 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 select portion of the operations of District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District. The Schedule is presented using regulatory basis of accounting prescribed by the Kanas Municipal Audit and Accounting Guide (as described in Note 1 to the financial statement), which is the same basis of accounting as the financial statement accompanying this schedule. De Minimis Rate Used: N Rate Explanation: 1)     Unified School District Number 374 did not use the standard indirect cost rate of 10%. 1) Expenditures reported in the Schedule of Expenditures of Federal Awards (SEFA) are reported using the accounting practices prescribed by the State of Kansas to demonstrate compliance with the cash and budget laws of the State of Kansas, the same as the financial statement accompanying this schedule.
Title: Funds Expended Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Unified School District Number 374, Sublette, Kanas (the District) under programs of the federal government for the year ended June 30, 2024. The information in this schedule if 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 select portion of the operations of District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District. The Schedule is presented using regulatory basis of accounting prescribed by the Kanas Municipal Audit and Accounting Guide (as described in Note 1 to the financial statement), which is the same basis of accounting as the financial statement accompanying this schedule. De Minimis Rate Used: N Rate Explanation: 1)     Unified School District Number 374 did not use the standard indirect cost rate of 10%. Funds where federal expenditures were receipted and expended: Food Service Fund $ 265,284 From State, Federal and Other Grant Funds: Title I Low Income 101,759 Supporting Effective Instruction 14,089 Student Support and Academic Enrichment 15,302 ESSER III 336,349 Title III English Language Acquisition 10,646 Small Rural Schools Grant 28,965 TANF Early Learning 25,195 Perkins Grant 1,950 KDHE COVID Grant 18,584 Child Care Sustainability Grant 3,834 Total Expenditures $821,957

Finding Details

Finding 2024-001
SIGNIFICANT DEFICENCY AND MATERIAL NONCOMPLIANCE Internal Controls and Report Submissions Criteria: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.303 “the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Also pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.302 Financial Management (2 CFR §200.302), “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received.” Condition: When investigating the controls related to Education Stabilization Fund reporting to the State of Kanas, we became aware that the same individual compiling the information is the same submitting the reports with no secondary review. During our examination of the reports submitted for the fiscal year, the report for the quarter ending June 2024 did not back to financial records by approximately $60.989. Cause: The controls related to reporting for Education Stabilization Fund are non-existent. Effect: There is no internal control related to reporting for Education Stabilization Fund. Questioned Costs: $60,989 Recommendations: The District should have an employee compare the Board Clerk’s supporting documentation and the Education Stabilization Fund spreadsheet report before its submission to the State of Kansas for its accuracy. After the approval by the secondary review employee, the report submitted should be printed, initialed by the secondary reviewer, stapled with the information used to compile the report and combined with all financial records for the fiscal year. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2024-001
SIGNIFICANT DEFICENCY AND MATERIAL NONCOMPLIANCE Internal Controls and Report Submissions Criteria: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.303 “the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Also pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.302 Financial Management (2 CFR §200.302), “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received.” Condition: When investigating the controls related to Education Stabilization Fund reporting to the State of Kanas, we became aware that the same individual compiling the information is the same submitting the reports with no secondary review. During our examination of the reports submitted for the fiscal year, the report for the quarter ending June 2024 did not back to financial records by approximately $60.989. Cause: The controls related to reporting for Education Stabilization Fund are non-existent. Effect: There is no internal control related to reporting for Education Stabilization Fund. Questioned Costs: $60,989 Recommendations: The District should have an employee compare the Board Clerk’s supporting documentation and the Education Stabilization Fund spreadsheet report before its submission to the State of Kansas for its accuracy. After the approval by the secondary review employee, the report submitted should be printed, initialed by the secondary reviewer, stapled with the information used to compile the report and combined with all financial records for the fiscal year. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.