FAC Explorer

Audit 34219

FY End
2022-06-30
Total Expended
$1.31M
Findings
2
Programs
9
Organization: Unified School District No. 431 Hoisington, Kansas (KS)
Year: 2022 Accepted: 2023-01-15
Auditor: Adamsbrown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
32951 2022-002 Significant Deficiency - ABL
609393 2022-002 Significant Deficiency - ABL

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $451,453 Yes 1
84.425 Education Stabilization Fund $442,857 - 0
84.010 Title I Grants to Local Educational Agencies $154,145 - 0
10.553 School Breakfast Program $111,390 Yes 0
93.558 Temporary Assistance for Needy Families $65,019 - 0
10.559 Summer Food Service Program for Children $47,636 Yes 0
84.424 Student Support and Academic Enrichment Program $19,755 - 0
84.367 Improving Teacher Quality State Grants $19,245 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
RFLECW8ENUV3 Patrick Crowdis Auditee
6206534134 Danielle Hollingshead Auditor
No contacts on file

Notes to SEFA

Title: Other Expenditures Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Unified School District No. 431 Hoisington, Kansas, and is presented on the basis of accounting that demonstrates compliance with the cash basis and budget laws of the State of Kansas, which is a comprehensive basis of accounting other than generally accepted accounting principles. 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). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not receive any federal awards in the form of noncash assistance, insurance, loans, or loan guarantees, and incurred no expenditures in relation thereof for the year ended June 30, 2022.

Finding Details

Finding 2022-002
Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula. Proper documentation should be maintained to support any meals served. Condition The District did not maintain adequate record-keeping to support the number of meals served. Context During testing of the Child Nutrition Cluster, it was discovered that, of the two months tested, twelve meal counts did not contain adequate or matching support for the number of meals served. This resulted in total questioned costs of $1,809. Cause Due to record-keeping errors, several meal counts contained conflicting information as to the correct number of meals served. In addition, several meal counts did not show sufficient evidence to support the totals noted. Effect Proper documentation was not maintained, and potentially inaccurate meal counts were submitted to the State and reimbursed. Recommendation We recommend that the District review its controls related to meal counts to ensure that they are properly counted and documented. Views of responsible officials See Corrective Action Plan.
Finding 2022-002
Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula. Proper documentation should be maintained to support any meals served. Condition The District did not maintain adequate record-keeping to support the number of meals served. Context During testing of the Child Nutrition Cluster, it was discovered that, of the two months tested, twelve meal counts did not contain adequate or matching support for the number of meals served. This resulted in total questioned costs of $1,809. Cause Due to record-keeping errors, several meal counts contained conflicting information as to the correct number of meals served. In addition, several meal counts did not show sufficient evidence to support the totals noted. Effect Proper documentation was not maintained, and potentially inaccurate meal counts were submitted to the State and reimbursed. Recommendation We recommend that the District review its controls related to meal counts to ensure that they are properly counted and documented. Views of responsible officials See Corrective Action Plan.