FAC Explorer

Audit 346509

FY End
2024-06-30
Total Expended
$2.34M
Findings
2
Programs
12
Organization: Unified School District #333 (KS)
Year: 2024 Accepted: 2025-03-17
Auditor: Mapes & Miller LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
528510 2024-002 Significant Deficiency - AB
1104952 2024-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $741,910 Yes 1
84.425 Education Stabilization Fund $453,336 Yes 0
10.555 National School Lunch Program $388,452 - 0
84.010 Title I Grants to Local Educational Agencies $231,727 - 0
10.559 Summer Food Service Program for Children $147,209 - 0
10.553 School Breakfast Program $92,130 - 0
93.575 Child Care and Development Block Grant $62,905 - 0
84.424 Student Support and Academic Enrichment Program $59,764 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $49,015 - 0
84.173 Special Education_preschool Grants $44,781 Yes 0
84.367 Improving Teacher Quality State Grants $36,653 - 0
10.185 Local Food for Schools Cooperative Agreement Program $7,222 - 0

Contacts

Name Title Type
HRCLQLEKJAE4 Quentin Breese Auditee
7852433518 Denis W Miller Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the regulatory 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. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Unified School District No. 333, Concordia, Kansas (the District), under programs of the federal government for the year ended June 30, 2024. The information in the 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 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 a regulatory basis of accounting prescribed by the Kansas 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.

Finding Details

Finding 2024-002
Condition: During the review of program expenditures for the Title VIB Targeted Improvement Plan (TIP) grant, we noted that most of the expenditures were recorded with journal entries to the TIP Grant expenditure accounts rather than coding them directly to the program accounts. Criteria: Internal controls should be in place to ensure that costs are correctly charged to the expenditure accounts when incurred and that costs are adequately documented and supported. Cause: The Special Education Coop had high turnover of office staff and procedures where not in place to properly code the expenditures to the TIP grant accounts. Effect: Expenditures were incorrectly posted to the incorrect expenditure accounts and journal entries were made to reclassify. Context: Spreadsheets were provided documenting expenditures that should have been coded to the TIP grant. However, tracing the journal entries to specific expenditures was difficult for some transactions. Questioned costs are less than $25,000. Recommendations: We recommend that the District determine what they are expending the TIP grant for and more accurately code the expenditures to the correct accounts. Views of Responsible Officials and Planned Corrective Actions: The Special Education Coop office staff will establish procedures to more accurately code TIP grant expenditures when they are paid rather than reclassifying them with journal entries at the end of the year.
Finding 2024-002
Condition: During the review of program expenditures for the Title VIB Targeted Improvement Plan (TIP) grant, we noted that most of the expenditures were recorded with journal entries to the TIP Grant expenditure accounts rather than coding them directly to the program accounts. Criteria: Internal controls should be in place to ensure that costs are correctly charged to the expenditure accounts when incurred and that costs are adequately documented and supported. Cause: The Special Education Coop had high turnover of office staff and procedures where not in place to properly code the expenditures to the TIP grant accounts. Effect: Expenditures were incorrectly posted to the incorrect expenditure accounts and journal entries were made to reclassify. Context: Spreadsheets were provided documenting expenditures that should have been coded to the TIP grant. However, tracing the journal entries to specific expenditures was difficult for some transactions. Questioned costs are less than $25,000. Recommendations: We recommend that the District determine what they are expending the TIP grant for and more accurately code the expenditures to the correct accounts. Views of Responsible Officials and Planned Corrective Actions: The Special Education Coop office staff will establish procedures to more accurately code TIP grant expenditures when they are paid rather than reclassifying them with journal entries at the end of the year.