FAC Explorer

Audit 36146

FY End
2022-06-30
Total Expended
$5.97M
Findings
2
Programs
18
Organization: Unified School District No. 428 (KS)
Year: 2022 Accepted: 2023-01-11
Auditor: Adamsbrown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33498 2022-001 Significant Deficiency Yes AB
609940 2022-001 Significant Deficiency Yes AB

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.27M Yes 0
84.027 Special Education_grants to States $1.07M - 0
84.010 Title I Grants to Local Educational Agencies $782,272 Yes 0
10.553 School Breakfast Program $334,752 Yes 0
10.559 Summer Food Service Program for Children $234,688 Yes 0
84.367 Improving Teacher Quality State Grants $118,667 - 0
32.009 Emergency Connectivity Fund Program $97,002 - 0
84.011 Migrant Education_state Grant Program $72,000 - 0
10.582 Fresh Fruit and Vegetable Program $68,857 Yes 0
84.365 English Language Acquisition State Grants $49,879 - 0
84.424 Student Support and Academic Enrichment Program $47,591 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $46,304 - 0
84.173 Special Education_preschool Grants $43,650 - 0
84.048 Career and Technical Education -- Basic Grants to States $42,353 - 0
10.555 National School Lunch Program $11,445 Yes 0
93.558 Temporary Assistance for Needy Families $9,000 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0
10.558 Child and Adult Care Food Program $14 - 0

Contacts

Name Title Type
FRBMNZNX5L43 Khris Thexton Auditee
6207931500 Danielle Hollingshead Auditor
No contacts on file

Notes to SEFA

Title: Other Expenditures Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Unified School District No. 428 Great Bend, Kansas, and is presented on the basis of accounting that demonstrates compliance with the regulatory basis of accounting of the State of Kansas, which is a comprehensive basis of accounting other than generally accepted accounting principles. 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). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not receive any federal awards in the form of noncash assistance, insurance, loans, or loan guarantees, and incurred no expenditures in relation thereof for the year ended June 30, 2022.

Finding Details

Finding 2022-001
Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula. Condition The District submitted inaccurate meal counts for reimbursement. Context Prior to auditor testing, the Food Service Director discovered that the lunch and breakfast meal counts for the High School had been transposed and submitted incorrectly. This error caused the breakfast count to be over-reimbursed by 4,425, and the lunch count was under-reimbursed by the same number. In addition, during testing of the Child Nutrition Cluster, it was discovered that the District was over-reimbursed by 14 lunches, under-reimbursed by 2 breakfasts, and under-reimbursed by 7 snacks during the four months tested. This resulted in an under-reimbursement of $9,307. Cause When preparing the monthly reimbursement request that is submitted to the State, an incorrect column was pulled from the meal count report for the High School?s December meals. In addition, manual meal counts were incorrectly summed. Effect Inaccurate meal counts were submitted to the State and reimbursed. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Views of responsible officials See Corrective Action Plan.
Finding 2022-001
Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula. Condition The District submitted inaccurate meal counts for reimbursement. Context Prior to auditor testing, the Food Service Director discovered that the lunch and breakfast meal counts for the High School had been transposed and submitted incorrectly. This error caused the breakfast count to be over-reimbursed by 4,425, and the lunch count was under-reimbursed by the same number. In addition, during testing of the Child Nutrition Cluster, it was discovered that the District was over-reimbursed by 14 lunches, under-reimbursed by 2 breakfasts, and under-reimbursed by 7 snacks during the four months tested. This resulted in an under-reimbursement of $9,307. Cause When preparing the monthly reimbursement request that is submitted to the State, an incorrect column was pulled from the meal count report for the High School?s December meals. In addition, manual meal counts were incorrectly summed. Effect Inaccurate meal counts were submitted to the State and reimbursed. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Views of responsible officials See Corrective Action Plan.