FAC Explorer

Audit 348550

FY End
2024-06-30
Total Expended
$1.97M
Findings
6
Programs
11
Organization: Winchester School District (NH)
Year: 2024 Accepted: 2025-03-26
Auditor: Roberts & Greene PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537304 2024-001 - Yes E
537305 2024-002 - - AB
537306 2024-003 - - L
1113746 2024-001 - Yes E
1113747 2024-002 - - AB
1113748 2024-003 - - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.07M Yes 3
84.010 Title I Grants to Local Educational Agencies $271,556 - 0
84.027 Special Education_grants to States $233,305 - 0
10.555 National School Lunch Program $150,578 - 0
10.553 School Breakfast Program $44,068 - 0
84.367 Improving Teacher Quality State Grants $38,026 - 0
32.004 Universal Service Fund - Schools and Libraries $37,371 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $31,604 - 0
10.582 Fresh Fruit and Vegetable Program $22,340 - 0
84.287 Twenty-First Century Community Learning Centers $17,849 - 0
84.358 Rural Education $10,448 - 0

Contacts

Name Title Type
UW7RA821AHJ5 Cheryl Mayberry Auditee
6032398061 Tim Greene Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Winchester School District has not elected to use the 10-percent de minimis cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Winchester School District under programs of the federal government for the fiscal 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 School District, it is not intended to, and does not, present the financial position or changes in net position of the Winchester School District.
Title: Commodities Accounting Policies: Expenditures on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Winchester School District has not elected to use the 10-percent de minimis cost rate allowed under the Uniform Guidance. Included in the expenditures reported under the National School Lunch Program is the value of food commodities used that were received during the year from the Department of Agriculture Surplus Distribution Program. The District recognized expenditures of noncash awards of $15,675 for such commodities in the year ended June 30, 2024.

Finding Details

Finding 2024-001
Criteria: Per federal regulation 2 CFR section 200.516(b)(1), the School District is required to develop and maintain procedures regarding equipment acquired with federal funds. Condition: The School District has not developed procedures to implement its policies with regard to the inventory and safeguarding of equipment purchased with federal funds. Cause: The School District has not completed the adoption of the required policies. Effect: The School District is not in compliance with the equipment management requirements. Recommendation: We recommend that the School District adopt and implement procedures in accordance with its policies to maintain property records on federally acquired equipment consistent with the required components identified in 2 CFR section 200.516; the safeguarding of such equipment; and perform an inventory of such equipment no less than once every two years. Management’s Response: Management agrees with this finding. The school policy committee will create/review policy.
Finding 2024-002
Criteria: Per federal regulation 2 CFR section 200.430(i)(1)(vii), the School District must maintain time and effort records for employees who work, all or in part, under federal grants. Condition: The School District did not maintain complete time and effort documentation. Cause: The semi-annual certifications provided by an employee were not signed by the employee. Also, time and effort documentation on stipends paid by the grant to employees for summer activity did not include information on the grant funding the activity. Two forms authorizing the stipends did not indicate the dates the work was performed; and of the 32 timesheets prepared by the recipients of the stipends, 29 did not cite the grant that was funding the activity. Effect: The School District was not in compliance with the allowable costs and cost principles requirement. Recommendation: We recommend that all required timesheets and other time and effort documentation include the required grant information; clearly identify the time worked on federal grants; include certifying statements that the information is true; and signatures by both employees and supervisor. Management’s Response: Management agrees with this finding. The Business Administrator will review all the prepared contracts to ensure all grant information is provided.
Finding 2024-003
Criteria: ESSER grantees must submit an annual performance report to the State of New Hampshire with data on expenditures, planned expenditures, and use of funds. Condition: The School District could not demonstrate that an annual report was submitted to the New Hampshire Department of Education with the required information. A review of the NHDOE website indicated that the last report was submitted on January 11, 2023. Cause: The School District was unaware that this information had not been submitted. Effect: The School District is not in compliance with federal and state reporting requirements. Recommendation: We recommend that the School District maintain documentation to support that the annual performance report has been submitted as required. Management’s Response: Management agrees with this finding, and will comply with the report filing requirements.
Finding 2024-001
Criteria: Per federal regulation 2 CFR section 200.516(b)(1), the School District is required to develop and maintain procedures regarding equipment acquired with federal funds. Condition: The School District has not developed procedures to implement its policies with regard to the inventory and safeguarding of equipment purchased with federal funds. Cause: The School District has not completed the adoption of the required policies. Effect: The School District is not in compliance with the equipment management requirements. Recommendation: We recommend that the School District adopt and implement procedures in accordance with its policies to maintain property records on federally acquired equipment consistent with the required components identified in 2 CFR section 200.516; the safeguarding of such equipment; and perform an inventory of such equipment no less than once every two years. Management’s Response: Management agrees with this finding. The school policy committee will create/review policy.
Finding 2024-002
Criteria: Per federal regulation 2 CFR section 200.430(i)(1)(vii), the School District must maintain time and effort records for employees who work, all or in part, under federal grants. Condition: The School District did not maintain complete time and effort documentation. Cause: The semi-annual certifications provided by an employee were not signed by the employee. Also, time and effort documentation on stipends paid by the grant to employees for summer activity did not include information on the grant funding the activity. Two forms authorizing the stipends did not indicate the dates the work was performed; and of the 32 timesheets prepared by the recipients of the stipends, 29 did not cite the grant that was funding the activity. Effect: The School District was not in compliance with the allowable costs and cost principles requirement. Recommendation: We recommend that all required timesheets and other time and effort documentation include the required grant information; clearly identify the time worked on federal grants; include certifying statements that the information is true; and signatures by both employees and supervisor. Management’s Response: Management agrees with this finding. The Business Administrator will review all the prepared contracts to ensure all grant information is provided.
Finding 2024-003
Criteria: ESSER grantees must submit an annual performance report to the State of New Hampshire with data on expenditures, planned expenditures, and use of funds. Condition: The School District could not demonstrate that an annual report was submitted to the New Hampshire Department of Education with the required information. A review of the NHDOE website indicated that the last report was submitted on January 11, 2023. Cause: The School District was unaware that this information had not been submitted. Effect: The School District is not in compliance with federal and state reporting requirements. Recommendation: We recommend that the School District maintain documentation to support that the annual performance report has been submitted as required. Management’s Response: Management agrees with this finding, and will comply with the report filing requirements.