FAC Explorer

Audit 344315

FY End
2023-06-30
Total Expended
$2.30M
Findings
26
Programs
7
Organization: Farmington School District (NH)
Year: 2023 Accepted: 2025-02-28
Auditor: Plodzik & Sanderson P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524998 2023-013 Material Weakness - ABCEFGHIJLMNP
524999 2023-013 Material Weakness - ABCEFGHIJLMNP
525000 2023-013 Material Weakness - ABCEFGHIJLMNP
525001 2023-013 Material Weakness - ABCEFGHIJLMNP
525002 2023-013 Material Weakness - ABCEFGHIJLMNP
525003 2023-013 Material Weakness - ABCEFGHIJLMNP
525004 2023-013 Material Weakness - ABCEFGHIJLMNP
525005 2023-013 Material Weakness - ABCEFGHIJLMNP
525006 2023-013 Material Weakness - ABCEFGHIJLMNP
525007 2023-013 Material Weakness - ABCEFGHIJLMNP
525008 2023-013 Material Weakness - ABCEFGHIJLMNP
525009 2023-013 Material Weakness - ABCEFGHIJLMNP
525010 2023-013 Material Weakness - ABCEFGHIJLMNP
1101440 2023-013 Material Weakness - ABCEFGHIJLMNP
1101441 2023-013 Material Weakness - ABCEFGHIJLMNP
1101442 2023-013 Material Weakness - ABCEFGHIJLMNP
1101443 2023-013 Material Weakness - ABCEFGHIJLMNP
1101444 2023-013 Material Weakness - ABCEFGHIJLMNP
1101445 2023-013 Material Weakness - ABCEFGHIJLMNP
1101446 2023-013 Material Weakness - ABCEFGHIJLMNP
1101447 2023-013 Material Weakness - ABCEFGHIJLMNP
1101448 2023-013 Material Weakness - ABCEFGHIJLMNP
1101449 2023-013 Material Weakness - ABCEFGHIJLMNP
1101450 2023-013 Material Weakness - ABCEFGHIJLMNP
1101451 2023-013 Material Weakness - ABCEFGHIJLMNP
1101452 2023-013 Material Weakness - ABCEFGHIJLMNP

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $681,891 - 1
84.010 Title I Grants to Local Educational Agencies $396,150 - 1
10.555 National School Lunch Program $230,005 - 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $54,831 - 1
84.027 Special Education Grants to States $47,984 - 1
10.582 Fresh Fruit and Vegetable Program $17,667 - 1
84.173 Special Education Preschool Grants $4,379 - 1

Contacts

Name Title Type
YNP1BS7K83Z9 MacKenzie Campbell Auditee
6037552627 Michael Campo Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Bais of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Farmington School District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of the Farmington School District under programs of the federal government for the year ended June 30, 2023. 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). Because the Schedule presents only a selected portion of the operations of the Farmington School District, it is not intended to and does not present the financial position and changes in net position and fund balance of the Farmington School District.
Title: Note 4. Food Donation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Farmington School District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Nonmonetary assistance is reported in the Schedule at the fair market value of the commodities on the date received. For the fiscal year ended June 30, 2023, the value of food donations received was $39,202.

Finding Details

Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.
Finding 2023-013
2023-013 Inability to Test Compliance and Adequacy of Federal Grant Expenditures (Material Weakness) Federal Agency: All Compliance Requirement: All Type of Finding: Internal Control over Compliance – Material Weakness Material Noncompliance Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.302(b)(3)) requires recipients of federal funds to maintain records that adequately identify the source and application of funds and ensure compliance with program requirements. Condition: We are unable to test compliance with federal program requirements due to pervasive discrepancies in the School District’s accounting for federal grants. Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) could not be supported or reconciled to the School District’s financial records. Cause: Inadequate grant accounting procedures and internal controls over federal program expenditures. Effect: We are unable to determine compliance with federal program requirements or assess the allowability of expenditures. A disclaimer of opinion was issued for compliance with major program requirements. Questioned Costs: Unable to determine. We cannot quantify questioned costs because no testing could be performed, and the scope limitation affects all reported federal expenditures. Identification as Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School District implement procedures to ensure grant expenditures are properly accounted for and supported by sufficient documentation. The School District should develop internal controls to ensure accurate and complete reporting on the SEFA. Views of Responsible Officials: Management’s views and corrective action plan is included at the end of this report.