2023-004: Activities Allowed or Unallowed / Allowable Costs / Cost Principles (15.042)
Criteria
A system of internal controls requires approval of employee wages
Condition:
During our review of transactions, we noted one employee contract and six salary
authorization forms that did not have the proper approvals.
Cause:
Management oversight
Effects:
There is an increased possibility of unallowed expenditures being charged to the program.
Questioned Costs:
None
Context:
Of twelve employee contracts tested, one was missing approval. Additionally, of eight salary
authorization forms tested, six were missing approval by someone outside of the payroll
department.
Repeat Finding:
No
Recommendation:
The District should implement policies and procedures to ensure all grant expenditures are
approved.
Management’s Response:
The District currently does have processes and controls in place to ensure grant
expenditures have been approved. Specific to this audit finding of an employee contract and
salary authorization forms not having proper approvals, the Business Manager will meet with
the Human Resource Manager to review the current control and approval processes for
employee contracts and salary authorization forms and make changes as appropriate.
2023-005: Reporting (15.042)
Criteria:
A system of internal controls requires supporting documentation to be maintained for all
amounts submitted on grant reporting forms.
Condition:
The District was not able to provide supporting documentation for all amounts submitted with
federal quarterly SF-425 reports.
Cause:
The District did not have proper controls in place to ensure supporting documentation was
maintained.
Effects:
Required reports could be inaccurately submitted.
Questioned Costs:
None
Context:
We were not able to verify cash receipts reported on the two quarterly SF-425 forms
selected for testing.
Repeat Finding:
No
Recommendation:
We recommend the District implement controls to ensure adequate supporting
documentation is maintained for amounts reported on federal SF-425 reports.
Management’s Response:
The Business Manager currently maintains a file which includes documentation in support of
all amounts submitted on federal quarterly SF-425 reports.
2023-006: Equipment (15.042)
Criteria:
CFR Section 200.313 under the Uniform Guidance requires a physical inventory of property
acquired with federal dollars to be conducted at least once every two years.
Condition:
The District does not have physical inventory procedures in place for equipment purchased
with federal dollars.
Cause:
Management oversight
Effects:
There is an increased risk that funds received for disposal of equipment purchased with
federal dollars would not be retained by the program.
Questioned Costs:
None
Context:
The District was unable to provide support for a physical inventory of equipment purchased
with federal dollars conducted in the last two years.
Repeat Finding:
No
Recommendation:
We recommend the District implement policies and procedures for conducting a physical
inventory of equipment purchased with federal dollars at least once every two years.
Management’s Response:
The District will perform a physical inventory of all equipment purchased with federal dollars.
2023-007: Reporting (All major programs)
Criteria:
As a matter of compliance, the data collection form and reporting package must be
submitted to the Federal Audit Clearinghouse within 30 days after the receipt of the auditor’s
report or within nine months after the end of the audit period.
Condition:
The June 30, 2023 data collection form was not submitted timely.
Cause:
There was a delay in the audit being completed.
Effects:
The District is not in compliance with Uniform Guidance requirements.
Questioned Costs:
None
Context:
The June 30, 2023 data collection form was not submitted timely.
Repeat Finding:
No
Recommendation:
We recommend the District take the necessary procedures to ensure that future single
audits are completed within the required time periods of the Uniform Guidance.
Management Response:
The District hired a new Business Manager in October 2024 with the expectation that the
District will return to compliance with the Uniform Guidance requirements.
2023-004: Activities Allowed or Unallowed / Allowable Costs / Cost Principles (15.042)
Criteria
A system of internal controls requires approval of employee wages
Condition:
During our review of transactions, we noted one employee contract and six salary
authorization forms that did not have the proper approvals.
Cause:
Management oversight
Effects:
There is an increased possibility of unallowed expenditures being charged to the program.
Questioned Costs:
None
Context:
Of twelve employee contracts tested, one was missing approval. Additionally, of eight salary
authorization forms tested, six were missing approval by someone outside of the payroll
department.
Repeat Finding:
No
Recommendation:
The District should implement policies and procedures to ensure all grant expenditures are
approved.
Management’s Response:
The District currently does have processes and controls in place to ensure grant
expenditures have been approved. Specific to this audit finding of an employee contract and
salary authorization forms not having proper approvals, the Business Manager will meet with
the Human Resource Manager to review the current control and approval processes for
employee contracts and salary authorization forms and make changes as appropriate.
2023-005: Reporting (15.042)
Criteria:
A system of internal controls requires supporting documentation to be maintained for all
amounts submitted on grant reporting forms.
Condition:
The District was not able to provide supporting documentation for all amounts submitted with
federal quarterly SF-425 reports.
Cause:
The District did not have proper controls in place to ensure supporting documentation was
maintained.
Effects:
Required reports could be inaccurately submitted.
Questioned Costs:
None
Context:
We were not able to verify cash receipts reported on the two quarterly SF-425 forms
selected for testing.
Repeat Finding:
No
Recommendation:
We recommend the District implement controls to ensure adequate supporting
documentation is maintained for amounts reported on federal SF-425 reports.
Management’s Response:
The Business Manager currently maintains a file which includes documentation in support of
all amounts submitted on federal quarterly SF-425 reports.
2023-006: Equipment (15.042)
Criteria:
CFR Section 200.313 under the Uniform Guidance requires a physical inventory of property
acquired with federal dollars to be conducted at least once every two years.
Condition:
The District does not have physical inventory procedures in place for equipment purchased
with federal dollars.
Cause:
Management oversight
Effects:
There is an increased risk that funds received for disposal of equipment purchased with
federal dollars would not be retained by the program.
Questioned Costs:
None
Context:
The District was unable to provide support for a physical inventory of equipment purchased
with federal dollars conducted in the last two years.
Repeat Finding:
No
Recommendation:
We recommend the District implement policies and procedures for conducting a physical
inventory of equipment purchased with federal dollars at least once every two years.
Management’s Response:
The District will perform a physical inventory of all equipment purchased with federal dollars.
2023-007: Reporting (All major programs)
Criteria:
As a matter of compliance, the data collection form and reporting package must be
submitted to the Federal Audit Clearinghouse within 30 days after the receipt of the auditor’s
report or within nine months after the end of the audit period.
Condition:
The June 30, 2023 data collection form was not submitted timely.
Cause:
There was a delay in the audit being completed.
Effects:
The District is not in compliance with Uniform Guidance requirements.
Questioned Costs:
None
Context:
The June 30, 2023 data collection form was not submitted timely.
Repeat Finding:
No
Recommendation:
We recommend the District take the necessary procedures to ensure that future single
audits are completed within the required time periods of the Uniform Guidance.
Management Response:
The District hired a new Business Manager in October 2024 with the expectation that the
District will return to compliance with the Uniform Guidance requirements.
2023-004: Activities Allowed or Unallowed / Allowable Costs / Cost Principles (15.042)
Criteria
A system of internal controls requires approval of employee wages
Condition:
During our review of transactions, we noted one employee contract and six salary
authorization forms that did not have the proper approvals.
Cause:
Management oversight
Effects:
There is an increased possibility of unallowed expenditures being charged to the program.
Questioned Costs:
None
Context:
Of twelve employee contracts tested, one was missing approval. Additionally, of eight salary
authorization forms tested, six were missing approval by someone outside of the payroll
department.
Repeat Finding:
No
Recommendation:
The District should implement policies and procedures to ensure all grant expenditures are
approved.
Management’s Response:
The District currently does have processes and controls in place to ensure grant
expenditures have been approved. Specific to this audit finding of an employee contract and
salary authorization forms not having proper approvals, the Business Manager will meet with
the Human Resource Manager to review the current control and approval processes for
employee contracts and salary authorization forms and make changes as appropriate.
2023-005: Reporting (15.042)
Criteria:
A system of internal controls requires supporting documentation to be maintained for all
amounts submitted on grant reporting forms.
Condition:
The District was not able to provide supporting documentation for all amounts submitted with
federal quarterly SF-425 reports.
Cause:
The District did not have proper controls in place to ensure supporting documentation was
maintained.
Effects:
Required reports could be inaccurately submitted.
Questioned Costs:
None
Context:
We were not able to verify cash receipts reported on the two quarterly SF-425 forms
selected for testing.
Repeat Finding:
No
Recommendation:
We recommend the District implement controls to ensure adequate supporting
documentation is maintained for amounts reported on federal SF-425 reports.
Management’s Response:
The Business Manager currently maintains a file which includes documentation in support of
all amounts submitted on federal quarterly SF-425 reports.
2023-006: Equipment (15.042)
Criteria:
CFR Section 200.313 under the Uniform Guidance requires a physical inventory of property
acquired with federal dollars to be conducted at least once every two years.
Condition:
The District does not have physical inventory procedures in place for equipment purchased
with federal dollars.
Cause:
Management oversight
Effects:
There is an increased risk that funds received for disposal of equipment purchased with
federal dollars would not be retained by the program.
Questioned Costs:
None
Context:
The District was unable to provide support for a physical inventory of equipment purchased
with federal dollars conducted in the last two years.
Repeat Finding:
No
Recommendation:
We recommend the District implement policies and procedures for conducting a physical
inventory of equipment purchased with federal dollars at least once every two years.
Management’s Response:
The District will perform a physical inventory of all equipment purchased with federal dollars.
2023-007: Reporting (All major programs)
Criteria:
As a matter of compliance, the data collection form and reporting package must be
submitted to the Federal Audit Clearinghouse within 30 days after the receipt of the auditor’s
report or within nine months after the end of the audit period.
Condition:
The June 30, 2023 data collection form was not submitted timely.
Cause:
There was a delay in the audit being completed.
Effects:
The District is not in compliance with Uniform Guidance requirements.
Questioned Costs:
None
Context:
The June 30, 2023 data collection form was not submitted timely.
Repeat Finding:
No
Recommendation:
We recommend the District take the necessary procedures to ensure that future single
audits are completed within the required time periods of the Uniform Guidance.
Management Response:
The District hired a new Business Manager in October 2024 with the expectation that the
District will return to compliance with the Uniform Guidance requirements.
2023-003: Activities Allowed or Unallowed / Allowable Costs / Cost Principles (84.425)
Criteria
A system of internal controls requires approval of employee wages, and employee
timecards.
Condition:
During our review of transactions, we noted four employee contracts and one employee
timecard that did not have the proper approvals.
Cause:
Management oversight
Effects:
There is an increased possibility of unallowed expenditures being charged to the program.
Questioned Costs:
None
Context:
Of ten employee contracts tested, four were missing school board signatures. Additionally,
the District was unable to locate one of the five timecards selected for testing.
Repeat Finding:
No
Recommendation:
The District should implement policies and procedures to ensure all grant expenditures are
approved.
Management Response:
The District currently does have processes and controls in place to ensure grant
expenditures have been approved. Specific to this audit finding of employee contracts and
employee timecards missing proper approvals, the Business Manager will meet with the
Human Resource Manager to review the current control and approval processes for
employee contracts and timecards and make changes as appropriate.
2023-007: Reporting (All major programs)
Criteria:
As a matter of compliance, the data collection form and reporting package must be
submitted to the Federal Audit Clearinghouse within 30 days after the receipt of the auditor’s
report or within nine months after the end of the audit period.
Condition:
The June 30, 2023 data collection form was not submitted timely.
Cause:
There was a delay in the audit being completed.
Effects:
The District is not in compliance with Uniform Guidance requirements.
Questioned Costs:
None
Context:
The June 30, 2023 data collection form was not submitted timely.
Repeat Finding:
No
Recommendation:
We recommend the District take the necessary procedures to ensure that future single
audits are completed within the required time periods of the Uniform Guidance.
Management Response:
The District hired a new Business Manager in October 2024 with the expectation that the
District will return to compliance with the Uniform Guidance requirements.
2023-003: Activities Allowed or Unallowed / Allowable Costs / Cost Principles (84.425)
Criteria
A system of internal controls requires approval of employee wages, and employee
timecards.
Condition:
During our review of transactions, we noted four employee contracts and one employee
timecard that did not have the proper approvals.
Cause:
Management oversight
Effects:
There is an increased possibility of unallowed expenditures being charged to the program.
Questioned Costs:
None
Context:
Of ten employee contracts tested, four were missing school board signatures. Additionally,
the District was unable to locate one of the five timecards selected for testing.
Repeat Finding:
No
Recommendation:
The District should implement policies and procedures to ensure all grant expenditures are
approved.
Management Response:
The District currently does have processes and controls in place to ensure grant
expenditures have been approved. Specific to this audit finding of employee contracts and
employee timecards missing proper approvals, the Business Manager will meet with the
Human Resource Manager to review the current control and approval processes for
employee contracts and timecards and make changes as appropriate.
2023-007: Reporting (All major programs)
Criteria:
As a matter of compliance, the data collection form and reporting package must be
submitted to the Federal Audit Clearinghouse within 30 days after the receipt of the auditor’s
report or within nine months after the end of the audit period.
Condition:
The June 30, 2023 data collection form was not submitted timely.
Cause:
There was a delay in the audit being completed.
Effects:
The District is not in compliance with Uniform Guidance requirements.
Questioned Costs:
None
Context:
The June 30, 2023 data collection form was not submitted timely.
Repeat Finding:
No
Recommendation:
We recommend the District take the necessary procedures to ensure that future single
audits are completed within the required time periods of the Uniform Guidance.
Management Response:
The District hired a new Business Manager in October 2024 with the expectation that the
District will return to compliance with the Uniform Guidance requirements.
2023-003: Activities Allowed or Unallowed / Allowable Costs / Cost Principles (84.425)
Criteria
A system of internal controls requires approval of employee wages, and employee
timecards.
Condition:
During our review of transactions, we noted four employee contracts and one employee
timecard that did not have the proper approvals.
Cause:
Management oversight
Effects:
There is an increased possibility of unallowed expenditures being charged to the program.
Questioned Costs:
None
Context:
Of ten employee contracts tested, four were missing school board signatures. Additionally,
the District was unable to locate one of the five timecards selected for testing.
Repeat Finding:
No
Recommendation:
The District should implement policies and procedures to ensure all grant expenditures are
approved.
Management Response:
The District currently does have processes and controls in place to ensure grant
expenditures have been approved. Specific to this audit finding of employee contracts and
employee timecards missing proper approvals, the Business Manager will meet with the
Human Resource Manager to review the current control and approval processes for
employee contracts and timecards and make changes as appropriate.
2023-007: Reporting (All major programs)
Criteria:
As a matter of compliance, the data collection form and reporting package must be
submitted to the Federal Audit Clearinghouse within 30 days after the receipt of the auditor’s
report or within nine months after the end of the audit period.
Condition:
The June 30, 2023 data collection form was not submitted timely.
Cause:
There was a delay in the audit being completed.
Effects:
The District is not in compliance with Uniform Guidance requirements.
Questioned Costs:
None
Context:
The June 30, 2023 data collection form was not submitted timely.
Repeat Finding:
No
Recommendation:
We recommend the District take the necessary procedures to ensure that future single
audits are completed within the required time periods of the Uniform Guidance.
Management Response:
The District hired a new Business Manager in October 2024 with the expectation that the
District will return to compliance with the Uniform Guidance requirements.
2023-003: Activities Allowed or Unallowed / Allowable Costs / Cost Principles (84.425)
Criteria
A system of internal controls requires approval of employee wages, and employee
timecards.
Condition:
During our review of transactions, we noted four employee contracts and one employee
timecard that did not have the proper approvals.
Cause:
Management oversight
Effects:
There is an increased possibility of unallowed expenditures being charged to the program.
Questioned Costs:
None
Context:
Of ten employee contracts tested, four were missing school board signatures. Additionally,
the District was unable to locate one of the five timecards selected for testing.
Repeat Finding:
No
Recommendation:
The District should implement policies and procedures to ensure all grant expenditures are
approved.
Management Response:
The District currently does have processes and controls in place to ensure grant
expenditures have been approved. Specific to this audit finding of employee contracts and
employee timecards missing proper approvals, the Business Manager will meet with the
Human Resource Manager to review the current control and approval processes for
employee contracts and timecards and make changes as appropriate.
2023-007: Reporting (All major programs)
Criteria:
As a matter of compliance, the data collection form and reporting package must be
submitted to the Federal Audit Clearinghouse within 30 days after the receipt of the auditor’s
report or within nine months after the end of the audit period.
Condition:
The June 30, 2023 data collection form was not submitted timely.
Cause:
There was a delay in the audit being completed.
Effects:
The District is not in compliance with Uniform Guidance requirements.
Questioned Costs:
None
Context:
The June 30, 2023 data collection form was not submitted timely.
Repeat Finding:
No
Recommendation:
We recommend the District take the necessary procedures to ensure that future single
audits are completed within the required time periods of the Uniform Guidance.
Management Response:
The District hired a new Business Manager in October 2024 with the expectation that the
District will return to compliance with the Uniform Guidance requirements.
2023-004: Activities Allowed or Unallowed / Allowable Costs / Cost Principles (15.042)
Criteria
A system of internal controls requires approval of employee wages
Condition:
During our review of transactions, we noted one employee contract and six salary
authorization forms that did not have the proper approvals.
Cause:
Management oversight
Effects:
There is an increased possibility of unallowed expenditures being charged to the program.
Questioned Costs:
None
Context:
Of twelve employee contracts tested, one was missing approval. Additionally, of eight salary
authorization forms tested, six were missing approval by someone outside of the payroll
department.
Repeat Finding:
No
Recommendation:
The District should implement policies and procedures to ensure all grant expenditures are
approved.
Management’s Response:
The District currently does have processes and controls in place to ensure grant
expenditures have been approved. Specific to this audit finding of an employee contract and
salary authorization forms not having proper approvals, the Business Manager will meet with
the Human Resource Manager to review the current control and approval processes for
employee contracts and salary authorization forms and make changes as appropriate.
2023-005: Reporting (15.042)
Criteria:
A system of internal controls requires supporting documentation to be maintained for all
amounts submitted on grant reporting forms.
Condition:
The District was not able to provide supporting documentation for all amounts submitted with
federal quarterly SF-425 reports.
Cause:
The District did not have proper controls in place to ensure supporting documentation was
maintained.
Effects:
Required reports could be inaccurately submitted.
Questioned Costs:
None
Context:
We were not able to verify cash receipts reported on the two quarterly SF-425 forms
selected for testing.
Repeat Finding:
No
Recommendation:
We recommend the District implement controls to ensure adequate supporting
documentation is maintained for amounts reported on federal SF-425 reports.
Management’s Response:
The Business Manager currently maintains a file which includes documentation in support of
all amounts submitted on federal quarterly SF-425 reports.
2023-006: Equipment (15.042)
Criteria:
CFR Section 200.313 under the Uniform Guidance requires a physical inventory of property
acquired with federal dollars to be conducted at least once every two years.
Condition:
The District does not have physical inventory procedures in place for equipment purchased
with federal dollars.
Cause:
Management oversight
Effects:
There is an increased risk that funds received for disposal of equipment purchased with
federal dollars would not be retained by the program.
Questioned Costs:
None
Context:
The District was unable to provide support for a physical inventory of equipment purchased
with federal dollars conducted in the last two years.
Repeat Finding:
No
Recommendation:
We recommend the District implement policies and procedures for conducting a physical
inventory of equipment purchased with federal dollars at least once every two years.
Management’s Response:
The District will perform a physical inventory of all equipment purchased with federal dollars.
2023-007: Reporting (All major programs)
Criteria:
As a matter of compliance, the data collection form and reporting package must be
submitted to the Federal Audit Clearinghouse within 30 days after the receipt of the auditor’s
report or within nine months after the end of the audit period.
Condition:
The June 30, 2023 data collection form was not submitted timely.
Cause:
There was a delay in the audit being completed.
Effects:
The District is not in compliance with Uniform Guidance requirements.
Questioned Costs:
None
Context:
The June 30, 2023 data collection form was not submitted timely.
Repeat Finding:
No
Recommendation:
We recommend the District take the necessary procedures to ensure that future single
audits are completed within the required time periods of the Uniform Guidance.
Management Response:
The District hired a new Business Manager in October 2024 with the expectation that the
District will return to compliance with the Uniform Guidance requirements.
2023-004: Activities Allowed or Unallowed / Allowable Costs / Cost Principles (15.042)
Criteria
A system of internal controls requires approval of employee wages
Condition:
During our review of transactions, we noted one employee contract and six salary
authorization forms that did not have the proper approvals.
Cause:
Management oversight
Effects:
There is an increased possibility of unallowed expenditures being charged to the program.
Questioned Costs:
None
Context:
Of twelve employee contracts tested, one was missing approval. Additionally, of eight salary
authorization forms tested, six were missing approval by someone outside of the payroll
department.
Repeat Finding:
No
Recommendation:
The District should implement policies and procedures to ensure all grant expenditures are
approved.
Management’s Response:
The District currently does have processes and controls in place to ensure grant
expenditures have been approved. Specific to this audit finding of an employee contract and
salary authorization forms not having proper approvals, the Business Manager will meet with
the Human Resource Manager to review the current control and approval processes for
employee contracts and salary authorization forms and make changes as appropriate.
2023-005: Reporting (15.042)
Criteria:
A system of internal controls requires supporting documentation to be maintained for all
amounts submitted on grant reporting forms.
Condition:
The District was not able to provide supporting documentation for all amounts submitted with
federal quarterly SF-425 reports.
Cause:
The District did not have proper controls in place to ensure supporting documentation was
maintained.
Effects:
Required reports could be inaccurately submitted.
Questioned Costs:
None
Context:
We were not able to verify cash receipts reported on the two quarterly SF-425 forms
selected for testing.
Repeat Finding:
No
Recommendation:
We recommend the District implement controls to ensure adequate supporting
documentation is maintained for amounts reported on federal SF-425 reports.
Management’s Response:
The Business Manager currently maintains a file which includes documentation in support of
all amounts submitted on federal quarterly SF-425 reports.
2023-006: Equipment (15.042)
Criteria:
CFR Section 200.313 under the Uniform Guidance requires a physical inventory of property
acquired with federal dollars to be conducted at least once every two years.
Condition:
The District does not have physical inventory procedures in place for equipment purchased
with federal dollars.
Cause:
Management oversight
Effects:
There is an increased risk that funds received for disposal of equipment purchased with
federal dollars would not be retained by the program.
Questioned Costs:
None
Context:
The District was unable to provide support for a physical inventory of equipment purchased
with federal dollars conducted in the last two years.
Repeat Finding:
No
Recommendation:
We recommend the District implement policies and procedures for conducting a physical
inventory of equipment purchased with federal dollars at least once every two years.
Management’s Response:
The District will perform a physical inventory of all equipment purchased with federal dollars.
2023-007: Reporting (All major programs)
Criteria:
As a matter of compliance, the data collection form and reporting package must be
submitted to the Federal Audit Clearinghouse within 30 days after the receipt of the auditor’s
report or within nine months after the end of the audit period.
Condition:
The June 30, 2023 data collection form was not submitted timely.
Cause:
There was a delay in the audit being completed.
Effects:
The District is not in compliance with Uniform Guidance requirements.
Questioned Costs:
None
Context:
The June 30, 2023 data collection form was not submitted timely.
Repeat Finding:
No
Recommendation:
We recommend the District take the necessary procedures to ensure that future single
audits are completed within the required time periods of the Uniform Guidance.
Management Response:
The District hired a new Business Manager in October 2024 with the expectation that the
District will return to compliance with the Uniform Guidance requirements.
2023-004: Activities Allowed or Unallowed / Allowable Costs / Cost Principles (15.042)
Criteria
A system of internal controls requires approval of employee wages
Condition:
During our review of transactions, we noted one employee contract and six salary
authorization forms that did not have the proper approvals.
Cause:
Management oversight
Effects:
There is an increased possibility of unallowed expenditures being charged to the program.
Questioned Costs:
None
Context:
Of twelve employee contracts tested, one was missing approval. Additionally, of eight salary
authorization forms tested, six were missing approval by someone outside of the payroll
department.
Repeat Finding:
No
Recommendation:
The District should implement policies and procedures to ensure all grant expenditures are
approved.
Management’s Response:
The District currently does have processes and controls in place to ensure grant
expenditures have been approved. Specific to this audit finding of an employee contract and
salary authorization forms not having proper approvals, the Business Manager will meet with
the Human Resource Manager to review the current control and approval processes for
employee contracts and salary authorization forms and make changes as appropriate.
2023-005: Reporting (15.042)
Criteria:
A system of internal controls requires supporting documentation to be maintained for all
amounts submitted on grant reporting forms.
Condition:
The District was not able to provide supporting documentation for all amounts submitted with
federal quarterly SF-425 reports.
Cause:
The District did not have proper controls in place to ensure supporting documentation was
maintained.
Effects:
Required reports could be inaccurately submitted.
Questioned Costs:
None
Context:
We were not able to verify cash receipts reported on the two quarterly SF-425 forms
selected for testing.
Repeat Finding:
No
Recommendation:
We recommend the District implement controls to ensure adequate supporting
documentation is maintained for amounts reported on federal SF-425 reports.
Management’s Response:
The Business Manager currently maintains a file which includes documentation in support of
all amounts submitted on federal quarterly SF-425 reports.
2023-006: Equipment (15.042)
Criteria:
CFR Section 200.313 under the Uniform Guidance requires a physical inventory of property
acquired with federal dollars to be conducted at least once every two years.
Condition:
The District does not have physical inventory procedures in place for equipment purchased
with federal dollars.
Cause:
Management oversight
Effects:
There is an increased risk that funds received for disposal of equipment purchased with
federal dollars would not be retained by the program.
Questioned Costs:
None
Context:
The District was unable to provide support for a physical inventory of equipment purchased
with federal dollars conducted in the last two years.
Repeat Finding:
No
Recommendation:
We recommend the District implement policies and procedures for conducting a physical
inventory of equipment purchased with federal dollars at least once every two years.
Management’s Response:
The District will perform a physical inventory of all equipment purchased with federal dollars.
2023-007: Reporting (All major programs)
Criteria:
As a matter of compliance, the data collection form and reporting package must be
submitted to the Federal Audit Clearinghouse within 30 days after the receipt of the auditor’s
report or within nine months after the end of the audit period.
Condition:
The June 30, 2023 data collection form was not submitted timely.
Cause:
There was a delay in the audit being completed.
Effects:
The District is not in compliance with Uniform Guidance requirements.
Questioned Costs:
None
Context:
The June 30, 2023 data collection form was not submitted timely.
Repeat Finding:
No
Recommendation:
We recommend the District take the necessary procedures to ensure that future single
audits are completed within the required time periods of the Uniform Guidance.
Management Response:
The District hired a new Business Manager in October 2024 with the expectation that the
District will return to compliance with the Uniform Guidance requirements.
2023-003: Activities Allowed or Unallowed / Allowable Costs / Cost Principles (84.425)
Criteria
A system of internal controls requires approval of employee wages, and employee
timecards.
Condition:
During our review of transactions, we noted four employee contracts and one employee
timecard that did not have the proper approvals.
Cause:
Management oversight
Effects:
There is an increased possibility of unallowed expenditures being charged to the program.
Questioned Costs:
None
Context:
Of ten employee contracts tested, four were missing school board signatures. Additionally,
the District was unable to locate one of the five timecards selected for testing.
Repeat Finding:
No
Recommendation:
The District should implement policies and procedures to ensure all grant expenditures are
approved.
Management Response:
The District currently does have processes and controls in place to ensure grant
expenditures have been approved. Specific to this audit finding of employee contracts and
employee timecards missing proper approvals, the Business Manager will meet with the
Human Resource Manager to review the current control and approval processes for
employee contracts and timecards and make changes as appropriate.
2023-007: Reporting (All major programs)
Criteria:
As a matter of compliance, the data collection form and reporting package must be
submitted to the Federal Audit Clearinghouse within 30 days after the receipt of the auditor’s
report or within nine months after the end of the audit period.
Condition:
The June 30, 2023 data collection form was not submitted timely.
Cause:
There was a delay in the audit being completed.
Effects:
The District is not in compliance with Uniform Guidance requirements.
Questioned Costs:
None
Context:
The June 30, 2023 data collection form was not submitted timely.
Repeat Finding:
No
Recommendation:
We recommend the District take the necessary procedures to ensure that future single
audits are completed within the required time periods of the Uniform Guidance.
Management Response:
The District hired a new Business Manager in October 2024 with the expectation that the
District will return to compliance with the Uniform Guidance requirements.
2023-003: Activities Allowed or Unallowed / Allowable Costs / Cost Principles (84.425)
Criteria
A system of internal controls requires approval of employee wages, and employee
timecards.
Condition:
During our review of transactions, we noted four employee contracts and one employee
timecard that did not have the proper approvals.
Cause:
Management oversight
Effects:
There is an increased possibility of unallowed expenditures being charged to the program.
Questioned Costs:
None
Context:
Of ten employee contracts tested, four were missing school board signatures. Additionally,
the District was unable to locate one of the five timecards selected for testing.
Repeat Finding:
No
Recommendation:
The District should implement policies and procedures to ensure all grant expenditures are
approved.
Management Response:
The District currently does have processes and controls in place to ensure grant
expenditures have been approved. Specific to this audit finding of employee contracts and
employee timecards missing proper approvals, the Business Manager will meet with the
Human Resource Manager to review the current control and approval processes for
employee contracts and timecards and make changes as appropriate.
2023-007: Reporting (All major programs)
Criteria:
As a matter of compliance, the data collection form and reporting package must be
submitted to the Federal Audit Clearinghouse within 30 days after the receipt of the auditor’s
report or within nine months after the end of the audit period.
Condition:
The June 30, 2023 data collection form was not submitted timely.
Cause:
There was a delay in the audit being completed.
Effects:
The District is not in compliance with Uniform Guidance requirements.
Questioned Costs:
None
Context:
The June 30, 2023 data collection form was not submitted timely.
Repeat Finding:
No
Recommendation:
We recommend the District take the necessary procedures to ensure that future single
audits are completed within the required time periods of the Uniform Guidance.
Management Response:
The District hired a new Business Manager in October 2024 with the expectation that the
District will return to compliance with the Uniform Guidance requirements.
2023-003: Activities Allowed or Unallowed / Allowable Costs / Cost Principles (84.425)
Criteria
A system of internal controls requires approval of employee wages, and employee
timecards.
Condition:
During our review of transactions, we noted four employee contracts and one employee
timecard that did not have the proper approvals.
Cause:
Management oversight
Effects:
There is an increased possibility of unallowed expenditures being charged to the program.
Questioned Costs:
None
Context:
Of ten employee contracts tested, four were missing school board signatures. Additionally,
the District was unable to locate one of the five timecards selected for testing.
Repeat Finding:
No
Recommendation:
The District should implement policies and procedures to ensure all grant expenditures are
approved.
Management Response:
The District currently does have processes and controls in place to ensure grant
expenditures have been approved. Specific to this audit finding of employee contracts and
employee timecards missing proper approvals, the Business Manager will meet with the
Human Resource Manager to review the current control and approval processes for
employee contracts and timecards and make changes as appropriate.
2023-007: Reporting (All major programs)
Criteria:
As a matter of compliance, the data collection form and reporting package must be
submitted to the Federal Audit Clearinghouse within 30 days after the receipt of the auditor’s
report or within nine months after the end of the audit period.
Condition:
The June 30, 2023 data collection form was not submitted timely.
Cause:
There was a delay in the audit being completed.
Effects:
The District is not in compliance with Uniform Guidance requirements.
Questioned Costs:
None
Context:
The June 30, 2023 data collection form was not submitted timely.
Repeat Finding:
No
Recommendation:
We recommend the District take the necessary procedures to ensure that future single
audits are completed within the required time periods of the Uniform Guidance.
Management Response:
The District hired a new Business Manager in October 2024 with the expectation that the
District will return to compliance with the Uniform Guidance requirements.
2023-003: Activities Allowed or Unallowed / Allowable Costs / Cost Principles (84.425)
Criteria
A system of internal controls requires approval of employee wages, and employee
timecards.
Condition:
During our review of transactions, we noted four employee contracts and one employee
timecard that did not have the proper approvals.
Cause:
Management oversight
Effects:
There is an increased possibility of unallowed expenditures being charged to the program.
Questioned Costs:
None
Context:
Of ten employee contracts tested, four were missing school board signatures. Additionally,
the District was unable to locate one of the five timecards selected for testing.
Repeat Finding:
No
Recommendation:
The District should implement policies and procedures to ensure all grant expenditures are
approved.
Management Response:
The District currently does have processes and controls in place to ensure grant
expenditures have been approved. Specific to this audit finding of employee contracts and
employee timecards missing proper approvals, the Business Manager will meet with the
Human Resource Manager to review the current control and approval processes for
employee contracts and timecards and make changes as appropriate.
2023-007: Reporting (All major programs)
Criteria:
As a matter of compliance, the data collection form and reporting package must be
submitted to the Federal Audit Clearinghouse within 30 days after the receipt of the auditor’s
report or within nine months after the end of the audit period.
Condition:
The June 30, 2023 data collection form was not submitted timely.
Cause:
There was a delay in the audit being completed.
Effects:
The District is not in compliance with Uniform Guidance requirements.
Questioned Costs:
None
Context:
The June 30, 2023 data collection form was not submitted timely.
Repeat Finding:
No
Recommendation:
We recommend the District take the necessary procedures to ensure that future single
audits are completed within the required time periods of the Uniform Guidance.
Management Response:
The District hired a new Business Manager in October 2024 with the expectation that the
District will return to compliance with the Uniform Guidance requirements.