Audit 350586

FY End
2024-06-30
Total Expended
$1.72M
Findings
12
Programs
10
Year: 2024 Accepted: 2025-03-31

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
540976 2024-002 Significant Deficiency - I
540977 2024-002 Significant Deficiency - I
540978 2024-002 Significant Deficiency - I
540979 2024-002 Significant Deficiency - I
540980 2024-002 Significant Deficiency - I
540981 2024-002 Significant Deficiency - I
1117418 2024-002 Significant Deficiency - I
1117419 2024-002 Significant Deficiency - I
1117420 2024-002 Significant Deficiency - I
1117421 2024-002 Significant Deficiency - I
1117422 2024-002 Significant Deficiency - I
1117423 2024-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.425 Covid-19 Education Stabilization Fund $265,108 Yes 1
10.553 School Breakfast Program $65,796 - 0
84.027 Special Education Grants to States $53,362 - 0
84.358 Rural Education $37,113 - 0
10.560 Covid-19 State Administrative Expenses for Child Nutrition $24,453 - 0
93.778 Medical Assistance Program $11,847 - 0
10.555 National School Lunch Program $8,102 - 0
84.173 Special Education Preschool Grants $5,797 - 0
84.010 Title I Grants to Local Educational Agencies $3,100 - 0
10.649 Covid-19 Pandemic Ebt Administrative Costs $653 - 0

Contacts

Name Title Type
TZ16JPADQJK4 Jeff Braun Auditee
3095475826 Jason Hohulin Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the 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 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 net position of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the 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 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 net position of the District.
Title: Note 2: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the 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 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 net position of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. Expenditures reported on the schedule of expenditures of federal awards are reported on the modified cash 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.
Title: Note 3: Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the 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 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 net position of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance.
Title: Note 4: Non-Cash Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the 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 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 net position of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. Non-Cash assistance is reported in the schedule of federal awards at the fair market value of the nonmonetary assistance received and disbursed as follows. The District received nonmonetary assistance under Assistance Listing number 10.555 as noted in the accompnayng schedule of expenditures of federal awards.
Title: Note 5: Other Information Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the 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 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 net position of the District. De Minimis Rate Used: N Rate Explanation: The District has elected not to use 10% de minimis cost rate as allowed the Uniform Guidance. No federal funds were used to purchase insurance coverage during the fiscal year ended June 30, 2024. There were no loans or loan guarantees outstanding as of June 30, 2024. The District had no federal grants which required matching federal expenditures.

Finding Details

Criteria: The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition: The District's expenditure reports filed for June 30, 2024 included expenditures in the amount of $19,645 paid in July 2024. These amounts were not reported as committed or obligated. Questioned Costs: None. Context: The District received federal reimbursement before expenditures were paid. Effect: The June 30, 2024 expenditure report was filed overstating expenditures by $19,645. Cause: Grant expenditures reported on the June 30, 2024 expenditure report included $19,645 of expenditures that were not paid by the District until the following year. Recommendation: Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Management's response: There is no disagreement with this finding, and management will monitor all future federal reimbursement requests. Committed and obligated expenditure reports will be reported appropriately, and will be paid within 90 days after project completion.
Criteria: The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition: The District's expenditure reports filed for June 30, 2024 included expenditures in the amount of $19,645 paid in July 2024. These amounts were not reported as committed or obligated. Questioned Costs: None. Context: The District received federal reimbursement before expenditures were paid. Effect: The June 30, 2024 expenditure report was filed overstating expenditures by $19,645. Cause: Grant expenditures reported on the June 30, 2024 expenditure report included $19,645 of expenditures that were not paid by the District until the following year. Recommendation: Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Management's response: There is no disagreement with this finding, and management will monitor all future federal reimbursement requests. Committed and obligated expenditure reports will be reported appropriately, and will be paid within 90 days after project completion.
Criteria: The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition: The District's expenditure reports filed for June 30, 2024 included expenditures in the amount of $19,645 paid in July 2024. These amounts were not reported as committed or obligated. Questioned Costs: None. Context: The District received federal reimbursement before expenditures were paid. Effect: The June 30, 2024 expenditure report was filed overstating expenditures by $19,645. Cause: Grant expenditures reported on the June 30, 2024 expenditure report included $19,645 of expenditures that were not paid by the District until the following year. Recommendation: Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Management's response: There is no disagreement with this finding, and management will monitor all future federal reimbursement requests. Committed and obligated expenditure reports will be reported appropriately, and will be paid within 90 days after project completion.
Criteria: The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition: The District's expenditure reports filed for June 30, 2024 included expenditures in the amount of $19,645 paid in July 2024. These amounts were not reported as committed or obligated. Questioned Costs: None. Context: The District received federal reimbursement before expenditures were paid. Effect: The June 30, 2024 expenditure report was filed overstating expenditures by $19,645. Cause: Grant expenditures reported on the June 30, 2024 expenditure report included $19,645 of expenditures that were not paid by the District until the following year. Recommendation: Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Management's response: There is no disagreement with this finding, and management will monitor all future federal reimbursement requests. Committed and obligated expenditure reports will be reported appropriately, and will be paid within 90 days after project completion.
Criteria: The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition: The District's expenditure reports filed for June 30, 2024 included expenditures in the amount of $19,645 paid in July 2024. These amounts were not reported as committed or obligated. Questioned Costs: None. Context: The District received federal reimbursement before expenditures were paid. Effect: The June 30, 2024 expenditure report was filed overstating expenditures by $19,645. Cause: Grant expenditures reported on the June 30, 2024 expenditure report included $19,645 of expenditures that were not paid by the District until the following year. Recommendation: Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Management's response: There is no disagreement with this finding, and management will monitor all future federal reimbursement requests. Committed and obligated expenditure reports will be reported appropriately, and will be paid within 90 days after project completion.
Criteria: The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition: The District's expenditure reports filed for June 30, 2024 included expenditures in the amount of $19,645 paid in July 2024. These amounts were not reported as committed or obligated. Questioned Costs: None. Context: The District received federal reimbursement before expenditures were paid. Effect: The June 30, 2024 expenditure report was filed overstating expenditures by $19,645. Cause: Grant expenditures reported on the June 30, 2024 expenditure report included $19,645 of expenditures that were not paid by the District until the following year. Recommendation: Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Management's response: There is no disagreement with this finding, and management will monitor all future federal reimbursement requests. Committed and obligated expenditure reports will be reported appropriately, and will be paid within 90 days after project completion.
Criteria: The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition: The District's expenditure reports filed for June 30, 2024 included expenditures in the amount of $19,645 paid in July 2024. These amounts were not reported as committed or obligated. Questioned Costs: None. Context: The District received federal reimbursement before expenditures were paid. Effect: The June 30, 2024 expenditure report was filed overstating expenditures by $19,645. Cause: Grant expenditures reported on the June 30, 2024 expenditure report included $19,645 of expenditures that were not paid by the District until the following year. Recommendation: Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Management's response: There is no disagreement with this finding, and management will monitor all future federal reimbursement requests. Committed and obligated expenditure reports will be reported appropriately, and will be paid within 90 days after project completion.
Criteria: The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition: The District's expenditure reports filed for June 30, 2024 included expenditures in the amount of $19,645 paid in July 2024. These amounts were not reported as committed or obligated. Questioned Costs: None. Context: The District received federal reimbursement before expenditures were paid. Effect: The June 30, 2024 expenditure report was filed overstating expenditures by $19,645. Cause: Grant expenditures reported on the June 30, 2024 expenditure report included $19,645 of expenditures that were not paid by the District until the following year. Recommendation: Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Management's response: There is no disagreement with this finding, and management will monitor all future federal reimbursement requests. Committed and obligated expenditure reports will be reported appropriately, and will be paid within 90 days after project completion.
Criteria: The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition: The District's expenditure reports filed for June 30, 2024 included expenditures in the amount of $19,645 paid in July 2024. These amounts were not reported as committed or obligated. Questioned Costs: None. Context: The District received federal reimbursement before expenditures were paid. Effect: The June 30, 2024 expenditure report was filed overstating expenditures by $19,645. Cause: Grant expenditures reported on the June 30, 2024 expenditure report included $19,645 of expenditures that were not paid by the District until the following year. Recommendation: Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Management's response: There is no disagreement with this finding, and management will monitor all future federal reimbursement requests. Committed and obligated expenditure reports will be reported appropriately, and will be paid within 90 days after project completion.
Criteria: The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition: The District's expenditure reports filed for June 30, 2024 included expenditures in the amount of $19,645 paid in July 2024. These amounts were not reported as committed or obligated. Questioned Costs: None. Context: The District received federal reimbursement before expenditures were paid. Effect: The June 30, 2024 expenditure report was filed overstating expenditures by $19,645. Cause: Grant expenditures reported on the June 30, 2024 expenditure report included $19,645 of expenditures that were not paid by the District until the following year. Recommendation: Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Management's response: There is no disagreement with this finding, and management will monitor all future federal reimbursement requests. Committed and obligated expenditure reports will be reported appropriately, and will be paid within 90 days after project completion.
Criteria: The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition: The District's expenditure reports filed for June 30, 2024 included expenditures in the amount of $19,645 paid in July 2024. These amounts were not reported as committed or obligated. Questioned Costs: None. Context: The District received federal reimbursement before expenditures were paid. Effect: The June 30, 2024 expenditure report was filed overstating expenditures by $19,645. Cause: Grant expenditures reported on the June 30, 2024 expenditure report included $19,645 of expenditures that were not paid by the District until the following year. Recommendation: Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Management's response: There is no disagreement with this finding, and management will monitor all future federal reimbursement requests. Committed and obligated expenditure reports will be reported appropriately, and will be paid within 90 days after project completion.
Criteria: The Code of Federal Regulations (CFR) Title 2, Part 200.305(b)(3) states that non-federal entities must disburse funds for program purposes before requesting payment from the federal awarding agency or pass-through entity. Condition: The District's expenditure reports filed for June 30, 2024 included expenditures in the amount of $19,645 paid in July 2024. These amounts were not reported as committed or obligated. Questioned Costs: None. Context: The District received federal reimbursement before expenditures were paid. Effect: The June 30, 2024 expenditure report was filed overstating expenditures by $19,645. Cause: Grant expenditures reported on the June 30, 2024 expenditure report included $19,645 of expenditures that were not paid by the District until the following year. Recommendation: Grant expenditure reports should only include expenditures that have been paid during the grant report expenditure period. Management's response: There is no disagreement with this finding, and management will monitor all future federal reimbursement requests. Committed and obligated expenditure reports will be reported appropriately, and will be paid within 90 days after project completion.