FAC Explorer

Audit 343618

FY End
2024-06-30
Total Expended
$5.53M
Findings
6
Programs
14
Organization: Haysville Usd No. 261 (KS)
Year: 2024 Accepted: 2025-02-24
Auditor: Loyd Group

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524384 2024-001 Significant Deficiency - A
524385 2024-001 Significant Deficiency - A
524386 2024-001 Significant Deficiency - A
1100826 2024-001 Significant Deficiency - A
1100827 2024-001 Significant Deficiency - A
1100828 2024-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.81M - 0
84.010 Title I Grants to Local Educational Agencies $948,942 Yes 0
10.553 School Breakfast Program $475,792 - 0
84.425 Education Stabilization Fund $172,393 - 0
84.424 Student Support and Academic Enrichment Program $166,266 - 0
10.559 Summer Food Service Program for Children $161,037 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $154,135 - 0
84.287 Twenty-First Century Community Learning Centers $122,288 - 0
84.196 Education for Homeless Children and Youth $55,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $54,119 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $45,415 - 0
84.173 Special Education Preschool Grants $39,431 Yes 1
84.027 Special Education Grants to States $36,813 Yes 1
84.365 English Language Acquisition State Grants $25,386 - 0

Contacts

Name Title Type
DNKVAHNYNHE5 Craig Ryan Auditee
3165542230 Scot Loyd Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the regulatory basis of accounting. Such expenditures are recognized following the cost principles contrained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate

Finding Details

Finding 2024-001
2024-001 SIGNIFICANT DEFICIENCY – SALES TAX PAID Condition: During our review of IDEA funds, we noted that sales tax was paid on multiple invoices. Criteria: When federal dollars are used to pay for items from a tax exempt entity, it is important to ensure the vendor is not charging the entity sales tax. Cause: The District paid sales tax on multiple invoices we found during our testing. Effect: Unallowable cost through IDEA. Perspective: The District should have controls in place and a review process to ensure sales tax is not being charged. Recommendation: We recommend the District go through and update (or establish) procedures to ensure sales tax is not being paid. Views of Responsible Officials and Planned Corrective Actions: Haysville USD 261 staff involved will work with the necessary parties to ensure policies and procedures are updated.
Finding 2024-001
2024-001 SIGNIFICANT DEFICIENCY – SALES TAX PAID Condition: During our review of IDEA funds, we noted that sales tax was paid on multiple invoices. Criteria: When federal dollars are used to pay for items from a tax exempt entity, it is important to ensure the vendor is not charging the entity sales tax. Cause: The District paid sales tax on multiple invoices we found during our testing. Effect: Unallowable cost through IDEA. Perspective: The District should have controls in place and a review process to ensure sales tax is not being charged. Recommendation: We recommend the District go through and update (or establish) procedures to ensure sales tax is not being paid. Views of Responsible Officials and Planned Corrective Actions: Haysville USD 261 staff involved will work with the necessary parties to ensure policies and procedures are updated.
Finding 2024-001
2024-001 SIGNIFICANT DEFICIENCY – SALES TAX PAID Condition: During our review of IDEA funds, we noted that sales tax was paid on multiple invoices. Criteria: When federal dollars are used to pay for items from a tax exempt entity, it is important to ensure the vendor is not charging the entity sales tax. Cause: The District paid sales tax on multiple invoices we found during our testing. Effect: Unallowable cost through IDEA. Perspective: The District should have controls in place and a review process to ensure sales tax is not being charged. Recommendation: We recommend the District go through and update (or establish) procedures to ensure sales tax is not being paid. Views of Responsible Officials and Planned Corrective Actions: Haysville USD 261 staff involved will work with the necessary parties to ensure policies and procedures are updated.
Finding 2024-001
2024-001 SIGNIFICANT DEFICIENCY – SALES TAX PAID Condition: During our review of IDEA funds, we noted that sales tax was paid on multiple invoices. Criteria: When federal dollars are used to pay for items from a tax exempt entity, it is important to ensure the vendor is not charging the entity sales tax. Cause: The District paid sales tax on multiple invoices we found during our testing. Effect: Unallowable cost through IDEA. Perspective: The District should have controls in place and a review process to ensure sales tax is not being charged. Recommendation: We recommend the District go through and update (or establish) procedures to ensure sales tax is not being paid. Views of Responsible Officials and Planned Corrective Actions: Haysville USD 261 staff involved will work with the necessary parties to ensure policies and procedures are updated.
Finding 2024-001
2024-001 SIGNIFICANT DEFICIENCY – SALES TAX PAID Condition: During our review of IDEA funds, we noted that sales tax was paid on multiple invoices. Criteria: When federal dollars are used to pay for items from a tax exempt entity, it is important to ensure the vendor is not charging the entity sales tax. Cause: The District paid sales tax on multiple invoices we found during our testing. Effect: Unallowable cost through IDEA. Perspective: The District should have controls in place and a review process to ensure sales tax is not being charged. Recommendation: We recommend the District go through and update (or establish) procedures to ensure sales tax is not being paid. Views of Responsible Officials and Planned Corrective Actions: Haysville USD 261 staff involved will work with the necessary parties to ensure policies and procedures are updated.
Finding 2024-001
2024-001 SIGNIFICANT DEFICIENCY – SALES TAX PAID Condition: During our review of IDEA funds, we noted that sales tax was paid on multiple invoices. Criteria: When federal dollars are used to pay for items from a tax exempt entity, it is important to ensure the vendor is not charging the entity sales tax. Cause: The District paid sales tax on multiple invoices we found during our testing. Effect: Unallowable cost through IDEA. Perspective: The District should have controls in place and a review process to ensure sales tax is not being charged. Recommendation: We recommend the District go through and update (or establish) procedures to ensure sales tax is not being paid. Views of Responsible Officials and Planned Corrective Actions: Haysville USD 261 staff involved will work with the necessary parties to ensure policies and procedures are updated.