FAC Explorer

Audit 348148

FY End
2024-06-30
Total Expended
$1.14M
Findings
4
Programs
12
Organization: Midland School District (AR)
Year: 2024 Accepted: 2025-03-25
Auditor: Arkansas Legislative Audit

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
530093 2024-001 Significant Deficiency - E
530094 2024-001 Significant Deficiency - E
1106535 2024-001 Significant Deficiency - E
1106536 2024-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $198,074 - 0
84.027 Special Education_grants to States $152,672 - 0
84.287 Twenty-First Century Community Learning Centers $124,346 - 0
10.553 School Breakfast Program $106,510 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $37,277 - 0
84.196 Education for Homeless Children and Youth $31,727 - 0
84.358 Rural Education $25,538 - 0
84.371 Comprehensive Literacy Development $22,833 - 0
10.555 National School Lunch Program $15,800 Yes 0
84.173 Special Education_preschool Grants $13,226 - 0
10.582 Fresh Fruit and Vegetable Program $12,800 Yes 0
84.425 Covid-19 - Education Stabilization Fund $1,031 - 0

Contacts

Name Title Type
CA7JSD5VJM89 Toby Crosby Auditee
5013458844 Matt Fink, CPA Auditor
No contacts on file

Notes to SEFA

Title: Medicaid Funding (SEFA Note 4) Accounting Policies: Basis of Presentation (SEFA Note 1) - The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of Midland School District No. 19 (District) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 or changes in financial position of the District. Summary of Significant Accounting Policies (SEFA Note 2) - 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 elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance (SEFA Note 3) During the year ended June 30, 2024, the District received Medicaid funding of $5,888 from the Arkansas Department of Human Services. Such payments are not considered Federal awards expended, and therefore, are not included in the above Schedule.
Title: Nonmonetary Assistance (SEFA Notes 5 and 6) Accounting Policies: Basis of Presentation (SEFA Note 1) - The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of Midland School District No. 19 (District) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 or changes in financial position of the District. Summary of Significant Accounting Policies (SEFA Note 2) - 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 elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance (SEFA Note 3) Nonmonetary assistance is reported at the approximate value as provided by the U. S. Department of Defense through an agreement with the U. S. Department of Agriculture. Nonmonetary assistance is reported at the approximate value as provided by the Arkansas Department of Human Services.

Finding Details

Finding 2024-001
U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - AL NUMBERS 10.553 AND 10.555 PASS-THROUGH NUMBER 3211 AUDIT PERIOD - YEAR ENDED JUNE 30, 2024 2024-001. Eligibility Criteria or specific requirement: The District is required to process applications submitted for free and reduced price meals for the District's child nutrition program and classify them in accordance with federal guidelines established by the U.S. Department of Agriculture. Applications must include the required information to be considered for free and reduced price meals. Condition: During our testing of 11 free and reduced price meal applications, 1 application did not include the SNAP case number and 4 applications did not include the names of the adult household members. Cause: District personnel did not properly monitor the approval process to ensure applications were properly completed. Effect or potential effect: Five applications were not properly completed. Context: Examination of 11 free and reduced price meal applications for completeness and proper classification from a total population of approved applications of 110. Identification as a repeat finding: No Recommendation: The District should establish controls to ensure free and reduced price meal applications are properly completed by the applicant before processing. Views of responsible officials: The Midland School District will ensure all criteria and specific requirements are met for the District in processing free and reduced price meals for the District’s child nutrition program and classify them in accordance with federal guidelines established by the U.S. Department of Agriculture. Applications will include the required information to be considered for free and reduced price meals.
Finding 2024-001
U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - AL NUMBERS 10.553 AND 10.555 PASS-THROUGH NUMBER 3211 AUDIT PERIOD - YEAR ENDED JUNE 30, 2024 2024-001. Eligibility Criteria or specific requirement: The District is required to process applications submitted for free and reduced price meals for the District's child nutrition program and classify them in accordance with federal guidelines established by the U.S. Department of Agriculture. Applications must include the required information to be considered for free and reduced price meals. Condition: During our testing of 11 free and reduced price meal applications, 1 application did not include the SNAP case number and 4 applications did not include the names of the adult household members. Cause: District personnel did not properly monitor the approval process to ensure applications were properly completed. Effect or potential effect: Five applications were not properly completed. Context: Examination of 11 free and reduced price meal applications for completeness and proper classification from a total population of approved applications of 110. Identification as a repeat finding: No Recommendation: The District should establish controls to ensure free and reduced price meal applications are properly completed by the applicant before processing. Views of responsible officials: The Midland School District will ensure all criteria and specific requirements are met for the District in processing free and reduced price meals for the District’s child nutrition program and classify them in accordance with federal guidelines established by the U.S. Department of Agriculture. Applications will include the required information to be considered for free and reduced price meals.
Finding 2024-001
U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - AL NUMBERS 10.553 AND 10.555 PASS-THROUGH NUMBER 3211 AUDIT PERIOD - YEAR ENDED JUNE 30, 2024 2024-001. Eligibility Criteria or specific requirement: The District is required to process applications submitted for free and reduced price meals for the District's child nutrition program and classify them in accordance with federal guidelines established by the U.S. Department of Agriculture. Applications must include the required information to be considered for free and reduced price meals. Condition: During our testing of 11 free and reduced price meal applications, 1 application did not include the SNAP case number and 4 applications did not include the names of the adult household members. Cause: District personnel did not properly monitor the approval process to ensure applications were properly completed. Effect or potential effect: Five applications were not properly completed. Context: Examination of 11 free and reduced price meal applications for completeness and proper classification from a total population of approved applications of 110. Identification as a repeat finding: No Recommendation: The District should establish controls to ensure free and reduced price meal applications are properly completed by the applicant before processing. Views of responsible officials: The Midland School District will ensure all criteria and specific requirements are met for the District in processing free and reduced price meals for the District’s child nutrition program and classify them in accordance with federal guidelines established by the U.S. Department of Agriculture. Applications will include the required information to be considered for free and reduced price meals.
Finding 2024-001
U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - AL NUMBERS 10.553 AND 10.555 PASS-THROUGH NUMBER 3211 AUDIT PERIOD - YEAR ENDED JUNE 30, 2024 2024-001. Eligibility Criteria or specific requirement: The District is required to process applications submitted for free and reduced price meals for the District's child nutrition program and classify them in accordance with federal guidelines established by the U.S. Department of Agriculture. Applications must include the required information to be considered for free and reduced price meals. Condition: During our testing of 11 free and reduced price meal applications, 1 application did not include the SNAP case number and 4 applications did not include the names of the adult household members. Cause: District personnel did not properly monitor the approval process to ensure applications were properly completed. Effect or potential effect: Five applications were not properly completed. Context: Examination of 11 free and reduced price meal applications for completeness and proper classification from a total population of approved applications of 110. Identification as a repeat finding: No Recommendation: The District should establish controls to ensure free and reduced price meal applications are properly completed by the applicant before processing. Views of responsible officials: The Midland School District will ensure all criteria and specific requirements are met for the District in processing free and reduced price meals for the District’s child nutrition program and classify them in accordance with federal guidelines established by the U.S. Department of Agriculture. Applications will include the required information to be considered for free and reduced price meals.