FAC Explorer

Audit 341750

FY End
2024-06-30
Total Expended
$3.18M
Findings
4
Programs
2
Organization: Southwest Kansas Area Cooperative, District Number 613 (KS)
Year: 2024 Accepted: 2025-02-10
Auditor: Medill & Thooft CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522482 2024-003 Significant Deficiency - AB
522483 2024-003 Significant Deficiency - AB
1098924 2024-003 Significant Deficiency - AB
1098925 2024-003 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $3.10M Yes 1
84.173 Special Education Preschool Grants $74,980 Yes 1

Contacts

Name Title Type
D62RPXS5MWJ5 Trina Wynn Schmidt Auditee
6203711061 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 Southwest Kansas Area Cooperative, District Number 613, Dodge City, 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)    Southwest Kansas Area Cooperative, District Number 613 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 Southwest Kansas Area Cooperative, District Number 613, Dodge City, 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)    Southwest Kansas Area Cooperative, District Number 613 did not use the standard indirect cost rate of 10%. Funds where federal expenditures were receipted and expended: From State, Federal and Other Grant Funds: Preschool Grants $ 74,980 Private School 94,304 Title VI B 2,932,807 Targeted Improvement Plan 76,906 $ 3,178,997

Finding Details

Finding 2024-003
Finding 2024-003 SIGNIFICANT DEFICENCY Internal Controls and Compliance 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 aware 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.” Condition: There were no expenditures coded towards the federal funds for all of the fiscal year 2024. Cause: The internal control related to allowable costs and allowable activities are non-existent. Effect: The expenditures in the financial records did not match any expenditure amounts reported to the State to receive federal funds. Recommendations: The Director and the accounting department need to create procedures to ensure that both parties are reporting the same expenditures. Within the procedures created, there needs to be checks and balances to ensure that the recording is occurring before reporting figures to the State. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2024-003
Finding 2024-003 SIGNIFICANT DEFICENCY Internal Controls and Compliance 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 aware 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.” Condition: There were no expenditures coded towards the federal funds for all of the fiscal year 2024. Cause: The internal control related to allowable costs and allowable activities are non-existent. Effect: The expenditures in the financial records did not match any expenditure amounts reported to the State to receive federal funds. Recommendations: The Director and the accounting department need to create procedures to ensure that both parties are reporting the same expenditures. Within the procedures created, there needs to be checks and balances to ensure that the recording is occurring before reporting figures to the State. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2024-003
Finding 2024-003 SIGNIFICANT DEFICENCY Internal Controls and Compliance 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 aware 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.” Condition: There were no expenditures coded towards the federal funds for all of the fiscal year 2024. Cause: The internal control related to allowable costs and allowable activities are non-existent. Effect: The expenditures in the financial records did not match any expenditure amounts reported to the State to receive federal funds. Recommendations: The Director and the accounting department need to create procedures to ensure that both parties are reporting the same expenditures. Within the procedures created, there needs to be checks and balances to ensure that the recording is occurring before reporting figures to the State. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2024-003
Finding 2024-003 SIGNIFICANT DEFICENCY Internal Controls and Compliance 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 aware 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.” Condition: There were no expenditures coded towards the federal funds for all of the fiscal year 2024. Cause: The internal control related to allowable costs and allowable activities are non-existent. Effect: The expenditures in the financial records did not match any expenditure amounts reported to the State to receive federal funds. Recommendations: The Director and the accounting department need to create procedures to ensure that both parties are reporting the same expenditures. Within the procedures created, there needs to be checks and balances to ensure that the recording is occurring before reporting figures to the State. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.