FAC Explorer

Audit 346600

FY End
2023-06-30
Total Expended
$2.07M
Findings
0
Programs
14
Organization: Willow Springs R-IV School District (MO)
Year: 2023 Accepted: 2025-03-18
Auditor: Thomas & CO PC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $495,469 - 0
84.010 Title I Grants to Local Educational Agencies $187,006 - 0
10.553 School Breakfast Program $84,164 Yes 0
10.565 Commodity Supplemental Food Program $63,391 - 0
84.027 Special Education_grants to States $59,823 Yes 0
10.559 Summer Food Service Program for Children $29,245 Yes 0
84.358 Rural Education $28,487 - 0
10.555 National School Lunch Program $14,041 Yes 0
84.327 Special Education_educational Technology Media, and Materials for Individuals with Disabilities $9,964 - 0
47.076 Education and Human Resources $4,657 - 0
84.173 Special Education_preschool Grants $4,605 Yes 0
93.434 Every Student Succeeds Act/preschool Development Grants $600 - 0
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $100 - 0
10.556 Special Milk Program for Children $28 Yes 0

Contacts

Name Title Type
CUNMPNUJFQV4 Marty Spence Auditee
4174693260 James Thomas Auditor
No contacts on file

Notes to SEFA

Title: NONCASH EXPENDITURES Accounting Policies: THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS OF WILLOW SPRINGS R-IV SCHOOL DISTRICT IS PRESENTED USING THE MODIFIED CASH BASIS OF ACCOUNTING. THIS IS THE SAME BASIS OF ACCOUNTING USED IN PREPARING WILLOW SPRINGS R-IV SCHOOL DISTRICT'S FINANCIAL STATEMENTS. THE EXPENDITURES REPORTED IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REPRESENT ONLY THE FEDERALLY FUNDED PORTION OF THE PROGRAM De Minimis Rate Used: N Rate Explanation: WILLOW SPRINGS CLAIMED ONLY DIRECT COSTS IN THE FEDERAL PROGRAMS. THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS INCLUDES NONCASH EXPENDITURES OF THE COMMODITY SUPPLEMENTAL FOOD PROGRAM. THE PROGRAM EXPENDITURES HAVE BEEN PRESENTED AT FAIR MARKET VALUE OF COMMODITIES RECEIVED DURING THE FISCAL YEAR.
Title: PROGRAM TYPES Accounting Policies: THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS OF WILLOW SPRINGS R-IV SCHOOL DISTRICT IS PRESENTED USING THE MODIFIED CASH BASIS OF ACCOUNTING. THIS IS THE SAME BASIS OF ACCOUNTING USED IN PREPARING WILLOW SPRINGS R-IV SCHOOL DISTRICT'S FINANCIAL STATEMENTS. THE EXPENDITURES REPORTED IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REPRESENT ONLY THE FEDERALLY FUNDED PORTION OF THE PROGRAM De Minimis Rate Used: N Rate Explanation: WILLOW SPRINGS CLAIMED ONLY DIRECT COSTS IN THE FEDERAL PROGRAMS. EACH PROGRAM, INCLUDING CLUSTERS OF PROGRAMS, WITH EXPENDITURES IN EXCESS OF $750,000 ARE CONSIDERED TYPE A PROGRAMS. THOSE WITH EXPENDITURES OF LESS THAN $750,000 ARE CONSIDERED TYPE B PROGRAMS. THERE WERE NO TYPE A PROGRAMS FOR THIS FISCAL YEAR.
Title: SUBRECIPIENTS Accounting Policies: THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS OF WILLOW SPRINGS R-IV SCHOOL DISTRICT IS PRESENTED USING THE MODIFIED CASH BASIS OF ACCOUNTING. THIS IS THE SAME BASIS OF ACCOUNTING USED IN PREPARING WILLOW SPRINGS R-IV SCHOOL DISTRICT'S FINANCIAL STATEMENTS. THE EXPENDITURES REPORTED IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REPRESENT ONLY THE FEDERALLY FUNDED PORTION OF THE PROGRAM De Minimis Rate Used: N Rate Explanation: WILLOW SPRINGS CLAIMED ONLY DIRECT COSTS IN THE FEDERAL PROGRAMS. THE DISTRICT DID NOT PROVIDE FUNDS TO SUBRECIPIENTS IN THIS FISCAL YEAR.