FAC Explorer

Audit 35451

FY End
2022-06-30
Total Expended
$7.95M
Findings
2
Programs
19
Organization: Ketchikan Gateway Borough School District (AK)
Year: 2022 Accepted: 2022-11-20
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33882 2022-001 Significant Deficiency - L
610324 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $4.06M Yes 0
10.555 National School Lunch Program $1.23M - 0
84.027 Special Education_grants to States $566,701 - 0
84.010 Title I Grants to Local Educational Agencies $470,516 Yes 1
10.553 School Breakfast Program $408,049 - 0
32.009 Emergency Connectivity Fund Program $236,143 - 0
84.367 Improving Teacher Quality State Grants $144,601 - 0
84.060 Indian Education_grants to Local Educational Agencies $127,369 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $120,559 - 0
10.559 Summer Food Service Program for Children $109,857 - 0
10.582 Fresh Fruit and Vegetable Program $91,767 - 0
84.358 Rural Education $60,099 - 0
84.424 Student Support and Academic Enrichment Program $57,584 - 0
84.048 Career and Technical Education -- Basic Grants to States $28,485 - 0
84.173 Special Education_preschool Grants $25,854 - 0
84.356 Alaska Native Educational Programs $14,423 - 0
45.310 Grants to States $14,311 - 0
10.560 State Administrative Expenses for Child Nutrition $5,346 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
QC7NYKKHXZU3 Katie Parrot Auditee
9072472116 Grant R. Todd Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Ketchikan Gateway Borough School District under programs of the federal government for the year ended June 30, 2022. 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 Ketchikan Gateway Borough School District, it is not intended to and does not present the basic financial statements of Ketchikan Gateway Borough School District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported on the Schedule are reported on the modified accrual 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform guidance.
Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Ketchikan Gateway Borough School District under programs of the federal government for the year ended June 30, 2022. 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 Ketchikan Gateway Borough School District, it is not intended to and does not present the basic financial statements of Ketchikan Gateway Borough School District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not pass through federal funds to Subrecipients.
Title: Non-monetary Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Ketchikan Gateway Borough School District under programs of the federal government for the year ended June 30, 2022. 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 Ketchikan Gateway Borough School District, it is not intended to and does not present the basic financial statements of Ketchikan Gateway Borough School District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Non-monetary assistance is reported in the schedule at fair market value of commodities received and disbursed. For the year ended June 30, 2022 the District received $56,924 in commodities.

Finding Details

Finding 2022-001
Finding 2022-001 Lack of Internal Controls over Reporting Federal Agency: U.S. Department of Education, passed through the State of Alaska, Department of Education and Early Development Federal Program: Title I-A Basic Assistance Listing Number: 84.010 Award Number: IP 22.KGSD.01 (State of Alaska), S010210002 (U.S. Department of Education) Award Year: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The U.S. Department of Education requires the District to submit its average per pupil expenditure (PPE) data to the State of Alaska. This report is to be submitted by December 15 each year. Condition and Context: The District did not submit its PPE report to the State of Alaska as required. During our request of the PPE report in order to review, the District was unable to provide the report as it has not been submitted as of the date of audit fieldwork. Cause: Lack of internal control over reporting requirements. Effect: Failure to follow compliance reporting requirements could result in loss of federal funding. Questioned Costs: None noted. Repeat finding: This is not a repeat finding, as such it appears to be an isolated instance. Recommendation: We recommend that management complies with all reporting requirements to ensure reports are submitted by the deadline. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-001
Finding 2022-001 Lack of Internal Controls over Reporting Federal Agency: U.S. Department of Education, passed through the State of Alaska, Department of Education and Early Development Federal Program: Title I-A Basic Assistance Listing Number: 84.010 Award Number: IP 22.KGSD.01 (State of Alaska), S010210002 (U.S. Department of Education) Award Year: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The U.S. Department of Education requires the District to submit its average per pupil expenditure (PPE) data to the State of Alaska. This report is to be submitted by December 15 each year. Condition and Context: The District did not submit its PPE report to the State of Alaska as required. During our request of the PPE report in order to review, the District was unable to provide the report as it has not been submitted as of the date of audit fieldwork. Cause: Lack of internal control over reporting requirements. Effect: Failure to follow compliance reporting requirements could result in loss of federal funding. Questioned Costs: None noted. Repeat finding: This is not a repeat finding, as such it appears to be an isolated instance. Recommendation: We recommend that management complies with all reporting requirements to ensure reports are submitted by the deadline. Management Response: Management agrees with this finding, see Corrective Action Plan.