FAC Explorer

Audit 340450

FY End
2024-06-30
Total Expended
$7.36M
Findings
4
Programs
19
Organization: Unified School District No. 489 (KS)
Year: 2024 Accepted: 2025-01-29
Auditor: Adamsbrown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520729 2024-003 Significant Deficiency - G
520730 2024-003 Significant Deficiency - G
1097171 2024-003 Significant Deficiency - G
1097172 2024-003 Significant Deficiency - G

Programs

ALN Program Spent Major Findings
93.600 Head Start $2.23M Yes 0
84.027 Special Education Grants to States $1.13M Yes 1
10.555 National School Lunch Program $880,350 - 0
84.010 Title I Grants to Local Educational Agencies $538,914 - 0
84.425 Education Stabilization Fund $538,053 - 0
97.039 Hazard Mitigation Grant $382,862 - 0
93.575 Child Care and Development Block Grant $352,918 - 0
10.559 Summer Food Service Program for Children $341,415 - 0
93.558 Temporary Assistance for Needy Families $326,319 - 0
10.553 School Breakfast Program $198,369 - 0
10.558 Child and Adult Care Food Program $146,801 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $64,624 - 0
84.011 Migrant Education State Grant Program $45,000 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $43,978 - 0
84.424 Student Support and Academic Enrichment Program $39,791 - 0
84.048 Career and Technical Education -- Basic Grants to States $32,534 - 0
84.173 Special Education Preschool Grants $28,412 Yes 1
10.185 Local Food for Schools Cooperative Agreement Program $17,842 - 0
84.365 English Language Acquisition State Grants $12,513 - 0

Contacts

Name Title Type
MXM6DG3XTRZ1 Renae Booth Auditee
7856232400 Danielle Hollingshead Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are presented in accordance with the regulatory basis of accounting. This is the basis of the financial reporting provisions of the Kansas Municipal Audit and Accounting Guide, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Such expenditures are recognized following the cost principles contained in the Uniform Guidance cost principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Unified School District No. 489 Hays, Kansas under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non- Profit Organizations. 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 of the District.
Title: Other Expenditures Accounting Policies: Expenditures reported on the schedule are presented in accordance with the regulatory basis of accounting. This is the basis of the financial reporting provisions of the Kansas Municipal Audit and Accounting Guide, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Such expenditures are recognized following the cost principles contained in the Uniform Guidance cost principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis rate. The District received federal awards in the form of noncash assistance valued at $3,451 from the Kansas Department of Education for the year ended June 30, 2024.

Finding Details

Finding 2024-003
SIGNIFICANT DEFICIENCY 2024-003 Federal Award Special Education (IDEA) Cluster – 84.027 and 84.173 Compliance Requirement Maintenance of Effort Criteria or specific requirement Internal controls should be in place to ensure that accurate amounts are reported to the State Department of Education for the Maintenance of Effort calculation. Condition Certain expenditure amounts reported to the State Department of Education for the Maintenance of Effort calculation were not accurate or could not be corroborated. Context We determined, through testing of the Maintenance of Effort submission, that five amounts reported had an immaterial variance when compared to the supporting documentation. Cause Supporting documentation was not saved at the time of preparation of the report, and some relevant accounts were missed when summing the expenditures that needed to be reported. Effect The State Department of Education was provided inaccurate amounts for use in its Maintenance of Effort calculation. Recommendation Procedures should be established and implemented to ensure that all supporting documentation used in the preparation of the Maintenance of Effort submission be saved and that all expenditures reported are accurate. Views of responsible officials See Corrective Action Plan.
Finding 2024-003
SIGNIFICANT DEFICIENCY 2024-003 Federal Award Special Education (IDEA) Cluster – 84.027 and 84.173 Compliance Requirement Maintenance of Effort Criteria or specific requirement Internal controls should be in place to ensure that accurate amounts are reported to the State Department of Education for the Maintenance of Effort calculation. Condition Certain expenditure amounts reported to the State Department of Education for the Maintenance of Effort calculation were not accurate or could not be corroborated. Context We determined, through testing of the Maintenance of Effort submission, that five amounts reported had an immaterial variance when compared to the supporting documentation. Cause Supporting documentation was not saved at the time of preparation of the report, and some relevant accounts were missed when summing the expenditures that needed to be reported. Effect The State Department of Education was provided inaccurate amounts for use in its Maintenance of Effort calculation. Recommendation Procedures should be established and implemented to ensure that all supporting documentation used in the preparation of the Maintenance of Effort submission be saved and that all expenditures reported are accurate. Views of responsible officials See Corrective Action Plan.
Finding 2024-003
SIGNIFICANT DEFICIENCY 2024-003 Federal Award Special Education (IDEA) Cluster – 84.027 and 84.173 Compliance Requirement Maintenance of Effort Criteria or specific requirement Internal controls should be in place to ensure that accurate amounts are reported to the State Department of Education for the Maintenance of Effort calculation. Condition Certain expenditure amounts reported to the State Department of Education for the Maintenance of Effort calculation were not accurate or could not be corroborated. Context We determined, through testing of the Maintenance of Effort submission, that five amounts reported had an immaterial variance when compared to the supporting documentation. Cause Supporting documentation was not saved at the time of preparation of the report, and some relevant accounts were missed when summing the expenditures that needed to be reported. Effect The State Department of Education was provided inaccurate amounts for use in its Maintenance of Effort calculation. Recommendation Procedures should be established and implemented to ensure that all supporting documentation used in the preparation of the Maintenance of Effort submission be saved and that all expenditures reported are accurate. Views of responsible officials See Corrective Action Plan.
Finding 2024-003
SIGNIFICANT DEFICIENCY 2024-003 Federal Award Special Education (IDEA) Cluster – 84.027 and 84.173 Compliance Requirement Maintenance of Effort Criteria or specific requirement Internal controls should be in place to ensure that accurate amounts are reported to the State Department of Education for the Maintenance of Effort calculation. Condition Certain expenditure amounts reported to the State Department of Education for the Maintenance of Effort calculation were not accurate or could not be corroborated. Context We determined, through testing of the Maintenance of Effort submission, that five amounts reported had an immaterial variance when compared to the supporting documentation. Cause Supporting documentation was not saved at the time of preparation of the report, and some relevant accounts were missed when summing the expenditures that needed to be reported. Effect The State Department of Education was provided inaccurate amounts for use in its Maintenance of Effort calculation. Recommendation Procedures should be established and implemented to ensure that all supporting documentation used in the preparation of the Maintenance of Effort submission be saved and that all expenditures reported are accurate. Views of responsible officials See Corrective Action Plan.