FAC Explorer

Audit 36827

FY End
2022-06-30
Total Expended
$4.64M
Findings
8
Programs
13
Organization: Oregon School District (WI)
Year: 2022 Accepted: 2023-01-23
Auditor: Johnson Block & Company INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
37188 2022-001 Significant Deficiency Yes P
37189 2022-001 Significant Deficiency Yes P
37190 2022-001 Significant Deficiency Yes P
37191 2022-001 Significant Deficiency Yes P
613630 2022-001 Significant Deficiency Yes P
613631 2022-001 Significant Deficiency Yes P
613632 2022-001 Significant Deficiency Yes P
613633 2022-001 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.57M Yes 1
84.027 Special Education_grants to States $843,543 - 0
84.425 Education Stabilization Fund $777,352 Yes 0
93.778 Medical Assistance Program $448,026 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $117,670 - 0
84.010 Title I Grants to Local Educational Agencies $116,840 - 0
10.553 School Breakfast Program $116,261 Yes 1
10.559 Summer Food Service Program for Children $71,579 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $68,746 - 0
84.367 Improving Teacher Quality State Grants $53,852 - 0
84.173 Special Education_preschool Grants $48,010 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
84.365 English Language Acquisition State Grants $5,586 - 0

Contacts

Name Title Type
LC2KJMUKJF31 Kara Newton Auditee
6088354013 Tara Bast Auditor
No contacts on file

Notes to SEFA

Title: Reporting Entity Accounting Policies: The accounting records for the grant programs are maintained on the accrual or modified accrual basis of accounting, depending on the fund type the federal and state awards are recorded in. The information in these schedules 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) and the State Single Audit Guidelines. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedules of expenditures of Federal and State Awards include the federal and state grant activity of the Oregon School District.
Title: Special Education and School Age Parents Program Accounting Policies: The accounting records for the grant programs are maintained on the accrual or modified accrual basis of accounting, depending on the fund type the federal and state awards are recorded in. The information in these schedules 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) and the State Single Audit Guidelines. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 2021-2022 eligible costs under the State Special Education Program are $8,034,240.
Title: Food Distribution Accounting Policies: The accounting records for the grant programs are maintained on the accrual or modified accrual basis of accounting, depending on the fund type the federal and state awards are recorded in. The information in these schedules 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) and the State Single Audit Guidelines. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the schedule at the fair value of the commodities received and disbursed ($149,469).
Title: Medical Assistance Accounting Policies: The accounting records for the grant programs are maintained on the accrual or modified accrual basis of accounting, depending on the fund type the federal and state awards are recorded in. The information in these schedules 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) and the State Single Audit Guidelines. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures presented for the Medicaid SBS Benefit represent only the federal funds for the program that the District receives from DHS. District records should be consulted to determine the total amount expended for this program.

Finding Details

Finding 2022-001
2022-001 Information on the Federal Program: U.S. Department of Agriculture, Assistance Listing Number 10.555/10.559, Child Nutrition Cluster, Year Ended June 30, 2022 Criteria: The Uniform Guidance requires the local program operator to perform an annual verification sample of household applications for free and reduced lunch and submit the verification report to the oversight agency. Condition: During the audit, the auditor became aware that the District did not maintain or keep the records that were used to compile and submit the annual verification report. Cause: The data submitted on the annual verification report was not supported by District records. Effect: The verification data submitted may not be accurate as it could not be verified against District records. Repeat Finding: Yes. Auditor?s Recommendation: We recommend the District keep records of all supporting documentation used for compliance reporting. Management Response: The Food Service Director is aware that all internal supporting documentation should be kept for compliance audit purposes and will maintain files for the information submitted on the verification report for the 2022/2023 reporting period.
Finding 2022-001
2022-001 Information on the Federal Program: U.S. Department of Agriculture, Assistance Listing Number 10.555/10.559, Child Nutrition Cluster, Year Ended June 30, 2022 Criteria: The Uniform Guidance requires the local program operator to perform an annual verification sample of household applications for free and reduced lunch and submit the verification report to the oversight agency. Condition: During the audit, the auditor became aware that the District did not maintain or keep the records that were used to compile and submit the annual verification report. Cause: The data submitted on the annual verification report was not supported by District records. Effect: The verification data submitted may not be accurate as it could not be verified against District records. Repeat Finding: Yes. Auditor?s Recommendation: We recommend the District keep records of all supporting documentation used for compliance reporting. Management Response: The Food Service Director is aware that all internal supporting documentation should be kept for compliance audit purposes and will maintain files for the information submitted on the verification report for the 2022/2023 reporting period.
Finding 2022-001
2022-001 Information on the Federal Program: U.S. Department of Agriculture, Assistance Listing Number 10.555/10.559, Child Nutrition Cluster, Year Ended June 30, 2022 Criteria: The Uniform Guidance requires the local program operator to perform an annual verification sample of household applications for free and reduced lunch and submit the verification report to the oversight agency. Condition: During the audit, the auditor became aware that the District did not maintain or keep the records that were used to compile and submit the annual verification report. Cause: The data submitted on the annual verification report was not supported by District records. Effect: The verification data submitted may not be accurate as it could not be verified against District records. Repeat Finding: Yes. Auditor?s Recommendation: We recommend the District keep records of all supporting documentation used for compliance reporting. Management Response: The Food Service Director is aware that all internal supporting documentation should be kept for compliance audit purposes and will maintain files for the information submitted on the verification report for the 2022/2023 reporting period.
Finding 2022-001
2022-001 Information on the Federal Program: U.S. Department of Agriculture, Assistance Listing Number 10.555/10.559, Child Nutrition Cluster, Year Ended June 30, 2022 Criteria: The Uniform Guidance requires the local program operator to perform an annual verification sample of household applications for free and reduced lunch and submit the verification report to the oversight agency. Condition: During the audit, the auditor became aware that the District did not maintain or keep the records that were used to compile and submit the annual verification report. Cause: The data submitted on the annual verification report was not supported by District records. Effect: The verification data submitted may not be accurate as it could not be verified against District records. Repeat Finding: Yes. Auditor?s Recommendation: We recommend the District keep records of all supporting documentation used for compliance reporting. Management Response: The Food Service Director is aware that all internal supporting documentation should be kept for compliance audit purposes and will maintain files for the information submitted on the verification report for the 2022/2023 reporting period.
Finding 2022-001
2022-001 Information on the Federal Program: U.S. Department of Agriculture, Assistance Listing Number 10.555/10.559, Child Nutrition Cluster, Year Ended June 30, 2022 Criteria: The Uniform Guidance requires the local program operator to perform an annual verification sample of household applications for free and reduced lunch and submit the verification report to the oversight agency. Condition: During the audit, the auditor became aware that the District did not maintain or keep the records that were used to compile and submit the annual verification report. Cause: The data submitted on the annual verification report was not supported by District records. Effect: The verification data submitted may not be accurate as it could not be verified against District records. Repeat Finding: Yes. Auditor?s Recommendation: We recommend the District keep records of all supporting documentation used for compliance reporting. Management Response: The Food Service Director is aware that all internal supporting documentation should be kept for compliance audit purposes and will maintain files for the information submitted on the verification report for the 2022/2023 reporting period.
Finding 2022-001
2022-001 Information on the Federal Program: U.S. Department of Agriculture, Assistance Listing Number 10.555/10.559, Child Nutrition Cluster, Year Ended June 30, 2022 Criteria: The Uniform Guidance requires the local program operator to perform an annual verification sample of household applications for free and reduced lunch and submit the verification report to the oversight agency. Condition: During the audit, the auditor became aware that the District did not maintain or keep the records that were used to compile and submit the annual verification report. Cause: The data submitted on the annual verification report was not supported by District records. Effect: The verification data submitted may not be accurate as it could not be verified against District records. Repeat Finding: Yes. Auditor?s Recommendation: We recommend the District keep records of all supporting documentation used for compliance reporting. Management Response: The Food Service Director is aware that all internal supporting documentation should be kept for compliance audit purposes and will maintain files for the information submitted on the verification report for the 2022/2023 reporting period.
Finding 2022-001
2022-001 Information on the Federal Program: U.S. Department of Agriculture, Assistance Listing Number 10.555/10.559, Child Nutrition Cluster, Year Ended June 30, 2022 Criteria: The Uniform Guidance requires the local program operator to perform an annual verification sample of household applications for free and reduced lunch and submit the verification report to the oversight agency. Condition: During the audit, the auditor became aware that the District did not maintain or keep the records that were used to compile and submit the annual verification report. Cause: The data submitted on the annual verification report was not supported by District records. Effect: The verification data submitted may not be accurate as it could not be verified against District records. Repeat Finding: Yes. Auditor?s Recommendation: We recommend the District keep records of all supporting documentation used for compliance reporting. Management Response: The Food Service Director is aware that all internal supporting documentation should be kept for compliance audit purposes and will maintain files for the information submitted on the verification report for the 2022/2023 reporting period.
Finding 2022-001
2022-001 Information on the Federal Program: U.S. Department of Agriculture, Assistance Listing Number 10.555/10.559, Child Nutrition Cluster, Year Ended June 30, 2022 Criteria: The Uniform Guidance requires the local program operator to perform an annual verification sample of household applications for free and reduced lunch and submit the verification report to the oversight agency. Condition: During the audit, the auditor became aware that the District did not maintain or keep the records that were used to compile and submit the annual verification report. Cause: The data submitted on the annual verification report was not supported by District records. Effect: The verification data submitted may not be accurate as it could not be verified against District records. Repeat Finding: Yes. Auditor?s Recommendation: We recommend the District keep records of all supporting documentation used for compliance reporting. Management Response: The Food Service Director is aware that all internal supporting documentation should be kept for compliance audit purposes and will maintain files for the information submitted on the verification report for the 2022/2023 reporting period.