FAC Explorer

Audit 345367

FY End
2024-06-30
Total Expended
$2.11M
Findings
6
Programs
12
Organization: Oregon-Davis School Corporation (IN)
Year: 2024 Accepted: 2025-03-10
Auditor: Crowe LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
526425 2024-001 Material Weakness - L
526426 2024-001 Material Weakness - L
526427 2024-001 Material Weakness - L
1102867 2024-001 Material Weakness - L
1102868 2024-001 Material Weakness - L
1102869 2024-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $279,822 Yes 1
10.553 School Breakfast Program $194,707 Yes 0
32.009 Emergency Connectivity Fund Program $84,437 - 0
10.555 National School Lunch Program $50,728 Yes 0
84.027 Special Education Grants to States $24,205 - 0
93.778 Medical Assistance Program $22,019 - 0
84.010 Title I Grants to Local Educational Agencies $20,343 - 0
84.358 Rural Education $7,711 - 0
84.173 Special Education Preschool Grants $6,326 - 0
84.424 Student Support and Academic Enrichment Program $5,371 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $5,089 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
XCKXYLLCKFL5 Nikki Salazar Auditee
5748672111 Kevin Kerswick Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the SEFA are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. When federal grants are received on a reimbursement basis, the federal awards are considered expended when the reimbursement is received. De Minimis Rate Used: N Rate Explanation: The School Corporation has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. A. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of the School Corporation under programs of the federal government for the period of July 1, 2022 through June 30, 2024. The information in the SEFA 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 SEFA presents only a select portion of the operations of the School Corporation, it is not intended to and does not present the financial position of the School Corporation. The Uniform Guidance requires an annual audit of nonfederal entities expending a total amount of federal awards equal to or in excess of $750,000 in any fiscal year unless by constitution or statute a less frequent audit is required. In accordance with Indiana Code (IC 5-11-1-25), audits of school corporations shall be conducted biennially. Such audits shall include both years within the biennial period. B. Other Significant Accounting Policies Expenditures reported on the SEFA are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. When federal grants are received on a reimbursement basis, the federal awards are considered expended when the reimbursement is received.
Title: NOTE 2 - INDIRECT COST RATE Accounting Policies: Expenditures reported on the SEFA are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. When federal grants are received on a reimbursement basis, the federal awards are considered expended when the reimbursement is received. De Minimis Rate Used: N Rate Explanation: The School Corporation has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The School Corporation has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE 3 - OTHER INFORMATION Accounting Policies: Expenditures reported on the SEFA are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. When federal grants are received on a reimbursement basis, the federal awards are considered expended when the reimbursement is received. De Minimis Rate Used: N Rate Explanation: The School Corporation has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The School Corporation did not have any subrecipient activity for the period of July 1, 2022 through June 30, 2024.
Title: NOTE 4 - NON-CASH PROGRAMS (COMMODITIES) Accounting Policies: Expenditures reported on the SEFA are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. When federal grants are received on a reimbursement basis, the federal awards are considered expended when the reimbursement is received. De Minimis Rate Used: N Rate Explanation: The School Corporation has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Commodities donated to the School Corporation by the U.S. Department of Agriculture (USDA) of $50,728 are valued based on the USDA’s donated commodity price list. These are shown as part of the National School Lunch Program (10.555).

Finding Details

Finding 2024-001
Information on the federal program: Subject: COVID-19 - Education Stabilization Fund - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S245D200013, S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: Errors were noted in the expenditure amounts reported on the Annual Data Report for the period of July 1, 2022 through June 30, 2023 for the ESSER I, I, and III grant awards when compared to underlying transaction detail of the School Corporation for each award. Cause: The School Corporation's management had not developed a system of internal controls to ensure the quantitative data reported in the Annual Data Report agreed to underlying records. Effect: The annual data reported to the Indiana Department of Education covering the period of July 1, 2022 through June 30, 2023 contained errors. Questioned Costs: There were no questioned costs identified. Context: During the testing of the annual data reports submitted for the reporting period of July 1, 2022 through June 30, 2023, the following variances were noted:  The ESSER II annual data report noted $0 disbursements for the reporting period noted above compared to the underlying disbursement detail of $139,139 resulting in understatement of the annual data report by $139,139.  The ESSER III annual data report noted $783,822 disbursements for the reporting period noted above compared to the underlying disbursement detail of $214,015 resulting an overstatement of the annual data report by $405,807. Identification as a repeat finding, if applicable: No. Recommendation: We recommended that the School Corporation's management implement an internal control over the annual data reporting process to ensure a secondary, documented review of the data compiled to be submitted in the Annual Data Reports to the Indiana Department of Education is performed prior to submission of the reports. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-001
Information on the federal program: Subject: COVID-19 - Education Stabilization Fund - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S245D200013, S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: Errors were noted in the expenditure amounts reported on the Annual Data Report for the period of July 1, 2022 through June 30, 2023 for the ESSER I, I, and III grant awards when compared to underlying transaction detail of the School Corporation for each award. Cause: The School Corporation's management had not developed a system of internal controls to ensure the quantitative data reported in the Annual Data Report agreed to underlying records. Effect: The annual data reported to the Indiana Department of Education covering the period of July 1, 2022 through June 30, 2023 contained errors. Questioned Costs: There were no questioned costs identified. Context: During the testing of the annual data reports submitted for the reporting period of July 1, 2022 through June 30, 2023, the following variances were noted:  The ESSER II annual data report noted $0 disbursements for the reporting period noted above compared to the underlying disbursement detail of $139,139 resulting in understatement of the annual data report by $139,139.  The ESSER III annual data report noted $783,822 disbursements for the reporting period noted above compared to the underlying disbursement detail of $214,015 resulting an overstatement of the annual data report by $405,807. Identification as a repeat finding, if applicable: No. Recommendation: We recommended that the School Corporation's management implement an internal control over the annual data reporting process to ensure a secondary, documented review of the data compiled to be submitted in the Annual Data Reports to the Indiana Department of Education is performed prior to submission of the reports. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-001
Information on the federal program: Subject: COVID-19 - Education Stabilization Fund - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S245D200013, S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: Errors were noted in the expenditure amounts reported on the Annual Data Report for the period of July 1, 2022 through June 30, 2023 for the ESSER I, I, and III grant awards when compared to underlying transaction detail of the School Corporation for each award. Cause: The School Corporation's management had not developed a system of internal controls to ensure the quantitative data reported in the Annual Data Report agreed to underlying records. Effect: The annual data reported to the Indiana Department of Education covering the period of July 1, 2022 through June 30, 2023 contained errors. Questioned Costs: There were no questioned costs identified. Context: During the testing of the annual data reports submitted for the reporting period of July 1, 2022 through June 30, 2023, the following variances were noted:  The ESSER II annual data report noted $0 disbursements for the reporting period noted above compared to the underlying disbursement detail of $139,139 resulting in understatement of the annual data report by $139,139.  The ESSER III annual data report noted $783,822 disbursements for the reporting period noted above compared to the underlying disbursement detail of $214,015 resulting an overstatement of the annual data report by $405,807. Identification as a repeat finding, if applicable: No. Recommendation: We recommended that the School Corporation's management implement an internal control over the annual data reporting process to ensure a secondary, documented review of the data compiled to be submitted in the Annual Data Reports to the Indiana Department of Education is performed prior to submission of the reports. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-001
Information on the federal program: Subject: COVID-19 - Education Stabilization Fund - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S245D200013, S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: Errors were noted in the expenditure amounts reported on the Annual Data Report for the period of July 1, 2022 through June 30, 2023 for the ESSER I, I, and III grant awards when compared to underlying transaction detail of the School Corporation for each award. Cause: The School Corporation's management had not developed a system of internal controls to ensure the quantitative data reported in the Annual Data Report agreed to underlying records. Effect: The annual data reported to the Indiana Department of Education covering the period of July 1, 2022 through June 30, 2023 contained errors. Questioned Costs: There were no questioned costs identified. Context: During the testing of the annual data reports submitted for the reporting period of July 1, 2022 through June 30, 2023, the following variances were noted:  The ESSER II annual data report noted $0 disbursements for the reporting period noted above compared to the underlying disbursement detail of $139,139 resulting in understatement of the annual data report by $139,139.  The ESSER III annual data report noted $783,822 disbursements for the reporting period noted above compared to the underlying disbursement detail of $214,015 resulting an overstatement of the annual data report by $405,807. Identification as a repeat finding, if applicable: No. Recommendation: We recommended that the School Corporation's management implement an internal control over the annual data reporting process to ensure a secondary, documented review of the data compiled to be submitted in the Annual Data Reports to the Indiana Department of Education is performed prior to submission of the reports. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-001
Information on the federal program: Subject: COVID-19 - Education Stabilization Fund - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S245D200013, S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: Errors were noted in the expenditure amounts reported on the Annual Data Report for the period of July 1, 2022 through June 30, 2023 for the ESSER I, I, and III grant awards when compared to underlying transaction detail of the School Corporation for each award. Cause: The School Corporation's management had not developed a system of internal controls to ensure the quantitative data reported in the Annual Data Report agreed to underlying records. Effect: The annual data reported to the Indiana Department of Education covering the period of July 1, 2022 through June 30, 2023 contained errors. Questioned Costs: There were no questioned costs identified. Context: During the testing of the annual data reports submitted for the reporting period of July 1, 2022 through June 30, 2023, the following variances were noted:  The ESSER II annual data report noted $0 disbursements for the reporting period noted above compared to the underlying disbursement detail of $139,139 resulting in understatement of the annual data report by $139,139.  The ESSER III annual data report noted $783,822 disbursements for the reporting period noted above compared to the underlying disbursement detail of $214,015 resulting an overstatement of the annual data report by $405,807. Identification as a repeat finding, if applicable: No. Recommendation: We recommended that the School Corporation's management implement an internal control over the annual data reporting process to ensure a secondary, documented review of the data compiled to be submitted in the Annual Data Reports to the Indiana Department of Education is performed prior to submission of the reports. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Finding 2024-001
Information on the federal program: Subject: COVID-19 - Education Stabilization Fund - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S245D200013, S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: Errors were noted in the expenditure amounts reported on the Annual Data Report for the period of July 1, 2022 through June 30, 2023 for the ESSER I, I, and III grant awards when compared to underlying transaction detail of the School Corporation for each award. Cause: The School Corporation's management had not developed a system of internal controls to ensure the quantitative data reported in the Annual Data Report agreed to underlying records. Effect: The annual data reported to the Indiana Department of Education covering the period of July 1, 2022 through June 30, 2023 contained errors. Questioned Costs: There were no questioned costs identified. Context: During the testing of the annual data reports submitted for the reporting period of July 1, 2022 through June 30, 2023, the following variances were noted:  The ESSER II annual data report noted $0 disbursements for the reporting period noted above compared to the underlying disbursement detail of $139,139 resulting in understatement of the annual data report by $139,139.  The ESSER III annual data report noted $783,822 disbursements for the reporting period noted above compared to the underlying disbursement detail of $214,015 resulting an overstatement of the annual data report by $405,807. Identification as a repeat finding, if applicable: No. Recommendation: We recommended that the School Corporation's management implement an internal control over the annual data reporting process to ensure a secondary, documented review of the data compiled to be submitted in the Annual Data Reports to the Indiana Department of Education is performed prior to submission of the reports. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.