Audit 35995

FY End

2022-08-31

Total Expended

$10.82M

Findings

Programs

Organization: Kearney Public Schools District No. 07 (NE)

Year: 2022 Accepted: 2022-11-16

Auditor: Kso Cpa's PC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
34592	2022-001	Significant Deficiency	-	ABG
34593	2022-001	Significant Deficiency	-	ABG
34594	2022-001	Significant Deficiency	Yes	ABFN
611034	2022-001	Significant Deficiency	-	ABG
611035	2022-001	Significant Deficiency	-	ABG
611036	2022-001	Significant Deficiency	Yes	ABFN

Programs

ALN	Program	Spent	Major	Findings
10.555	National School Lunch Program	$3.63M	-	0
84.425	Education Stabilization Fund	$3.21M	Yes	1
84.027	Special Education_grants to States	$1.59M	Yes	1
84.010	Title I Grants to Local Educational Agencies	$918,694	-	0
10.553	School Breakfast Program	$440,654	-	0
93.778	Medical Assistance Program	$384,393	-	0
16.710	Public Safety Partnership and Community Policing Grants	$152,737	-	0
84.287	Twenty-First Century Community Learning Centers	$92,976	-	0
10.559	Summer Food Service Program for Children	$73,263	-	0
10.558	Child and Adult Care Food Program	$64,154	-	0
84.173	Special Education_preschool Grants	$48,544	Yes	1
84.424	Student Support and Academic Enrichment Program	$39,750	-	0
10.582	Fresh Fruit and Vegetable Program	$36,386	-	0
45.312	National Leadership Grants	$35,235	-	0
84.048	Career and Technical Education -- Basic Grants to States	$32,450	-	0
93.575	Child Care and Development Block Grant	$30,000	-	0
84.365	English Language Acquisition State Grants	$19,203	-	0
84.196	Education for Homeless Children and Youth	$11,500	-	0
93.994	Maternal and Child Health Services Block Grant to the States	$5,000	-	0

Contacts

Name	Title	Type
W9R5G9SWGXW5	Chris Loofe	Auditee
3086988006	Mindy Oman	Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the schedule are reported on the cash basis of accounting. Such expenditures are recognized following cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, an dAudit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.