FAC Explorer

Audit 363796

FY End
2024-06-30
Total Expended
$1.07M
Findings
4
Programs
15
Organization: Usd #272, Cawker City, Kansas (KS)
Year: 2024 Accepted: 2025-08-06
Auditor: Ssc CPAS P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
572967 2024-003 Material Weakness Yes L
572968 2024-003 Material Weakness Yes L
1149409 2024-003 Material Weakness Yes L
1149410 2024-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $326,319 Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $298,119 Yes 1
10.555 National School Lunch Program $92,502 - 0
93.558 Temporary Assistance for Needy Families $71,750 - 0
84.041 Impact Aid $70,532 - 0
84.010 Title I Grants to Local Educational Agencies $65,694 - 0
84.048 Career and Technical Education -- Basic Grants to States $41,312 - 0
10.553 School Breakfast Program $39,438 - 0
84.424 Student Support and Academic Enrichment Program $13,376 - 0
10.558 Child and Adult Care Food Program $13,129 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $11,823 - 0
84.358 Rural Education $9,699 - 0
10.559 Summer Food Service Program for Children $8,721 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $3,600 - 0
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $1,498 - 0

Contacts

Name Title Type
M4CNR5N1V4A3 Jesse Jannsen Auditee
7857414328 Tori Vogan Auditor
No contacts on file

Notes to SEFA

Title: 1 Basis of Presentation Accounting Policies: Kansas Municipal Audit and Accounting Guide regulatory basis of accounting De Minimis Rate Used: N Rate Explanation: Did not elect to use the 10% de minimis cost rate The accompanying schedule of expenditures of federal awards includes the federal grant activity of Unified School District No. 272 (the District) and is presented on the regulatory basis of accounting. 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 aggregate cash and unencumbered cash balance and the aggregate receipts and expenditures of the District as described in Note 2 to the District’s financial statement.
Title: 2 Summary of Significant Accounting Policies Accounting Policies: Kansas Municipal Audit and Accounting Guide regulatory basis of accounting De Minimis Rate Used: N Rate Explanation: Did not elect to use the 10% de minimis cost rate Expenditures reported in the schedule are reported on the regulatory basis of accounting, as described in Note 2 to the District’s financial statement.
Title: 3 De Minimis Indirect Cost Rate Accounting Policies: Kansas Municipal Audit and Accounting Guide regulatory basis of accounting De Minimis Rate Used: N Rate Explanation: Did not elect to use the 10% de minimis cost rate In accordance with Section 2 U.S. Code of Federal Regulations Part 200.412 the District is allowed to elect to use the ten percent de minimis indirect cost rate. The District did not elect to use the 10% de minimis indirect cost rate.

Finding Details

Finding 2024-003
Agency:U.S Department of Health and Human Services; U.S Department of Education Program Name: Epidemiology and Laboratory Capacity for Infectious Diseases; Education Stabilization Fund Assistance Listing Number: 93.323; 84.425 Award Period: June 30, 2024 Criteria: According to 2 CFR 700, Subpart F the District must submit the audit package and the data collection form to the Federal Audit Clearinghouse within 30 days after the receipt of the auditors report or nine months after the end of the fiscal year – whichever comes first. Condition: Audit tests revealed that required submission of the audit package and the data collection form was not submitted to the Federal Audit Clearinghouse for the audit of fiscal year ended June 30, 2024 in a timely manner. Cause: Proper internal control procedures were not followed to ensure that audit package and data collection form was submitted to the Federal Audit Clearinghouse within the required timeline for the audit of fiscal year ending June 30, 2024. Effect: The District’s lack of proper internal control procedures that will ensure timely submission of the audit package and data collection form to the Federal Audit Clearinghouse. Recommendation: We recommend that the District follow internal control procedures that will ensure timely submission of the audit package and data collections form to the Federal Audit Clearinghouse within the required timeline. Questioned Costs: None Repeat finding: Yes Views of the Responsible Official and Planned Corrective Actions: Management agrees with the findings and will follow procedures that will ensure timely submission of the audit package and data collect form to the Federal Audit Clearinghouse.
Finding 2024-003
Agency:U.S Department of Health and Human Services; U.S Department of Education Program Name: Epidemiology and Laboratory Capacity for Infectious Diseases; Education Stabilization Fund Assistance Listing Number: 93.323; 84.425 Award Period: June 30, 2024 Criteria: According to 2 CFR 700, Subpart F the District must submit the audit package and the data collection form to the Federal Audit Clearinghouse within 30 days after the receipt of the auditors report or nine months after the end of the fiscal year – whichever comes first. Condition: Audit tests revealed that required submission of the audit package and the data collection form was not submitted to the Federal Audit Clearinghouse for the audit of fiscal year ended June 30, 2024 in a timely manner. Cause: Proper internal control procedures were not followed to ensure that audit package and data collection form was submitted to the Federal Audit Clearinghouse within the required timeline for the audit of fiscal year ending June 30, 2024. Effect: The District’s lack of proper internal control procedures that will ensure timely submission of the audit package and data collection form to the Federal Audit Clearinghouse. Recommendation: We recommend that the District follow internal control procedures that will ensure timely submission of the audit package and data collections form to the Federal Audit Clearinghouse within the required timeline. Questioned Costs: None Repeat finding: Yes Views of the Responsible Official and Planned Corrective Actions: Management agrees with the findings and will follow procedures that will ensure timely submission of the audit package and data collect form to the Federal Audit Clearinghouse.
Finding 2024-003
Agency:U.S Department of Health and Human Services; U.S Department of Education Program Name: Epidemiology and Laboratory Capacity for Infectious Diseases; Education Stabilization Fund Assistance Listing Number: 93.323; 84.425 Award Period: June 30, 2024 Criteria: According to 2 CFR 700, Subpart F the District must submit the audit package and the data collection form to the Federal Audit Clearinghouse within 30 days after the receipt of the auditors report or nine months after the end of the fiscal year – whichever comes first. Condition: Audit tests revealed that required submission of the audit package and the data collection form was not submitted to the Federal Audit Clearinghouse for the audit of fiscal year ended June 30, 2024 in a timely manner. Cause: Proper internal control procedures were not followed to ensure that audit package and data collection form was submitted to the Federal Audit Clearinghouse within the required timeline for the audit of fiscal year ending June 30, 2024. Effect: The District’s lack of proper internal control procedures that will ensure timely submission of the audit package and data collection form to the Federal Audit Clearinghouse. Recommendation: We recommend that the District follow internal control procedures that will ensure timely submission of the audit package and data collections form to the Federal Audit Clearinghouse within the required timeline. Questioned Costs: None Repeat finding: Yes Views of the Responsible Official and Planned Corrective Actions: Management agrees with the findings and will follow procedures that will ensure timely submission of the audit package and data collect form to the Federal Audit Clearinghouse.
Finding 2024-003
Agency:U.S Department of Health and Human Services; U.S Department of Education Program Name: Epidemiology and Laboratory Capacity for Infectious Diseases; Education Stabilization Fund Assistance Listing Number: 93.323; 84.425 Award Period: June 30, 2024 Criteria: According to 2 CFR 700, Subpart F the District must submit the audit package and the data collection form to the Federal Audit Clearinghouse within 30 days after the receipt of the auditors report or nine months after the end of the fiscal year – whichever comes first. Condition: Audit tests revealed that required submission of the audit package and the data collection form was not submitted to the Federal Audit Clearinghouse for the audit of fiscal year ended June 30, 2024 in a timely manner. Cause: Proper internal control procedures were not followed to ensure that audit package and data collection form was submitted to the Federal Audit Clearinghouse within the required timeline for the audit of fiscal year ending June 30, 2024. Effect: The District’s lack of proper internal control procedures that will ensure timely submission of the audit package and data collection form to the Federal Audit Clearinghouse. Recommendation: We recommend that the District follow internal control procedures that will ensure timely submission of the audit package and data collections form to the Federal Audit Clearinghouse within the required timeline. Questioned Costs: None Repeat finding: Yes Views of the Responsible Official and Planned Corrective Actions: Management agrees with the findings and will follow procedures that will ensure timely submission of the audit package and data collect form to the Federal Audit Clearinghouse.