FAC Explorer

Audit 36928

FY End
2022-06-30
Total Expended
$1.47M
Findings
14
Programs
13
Organization: Southern Boone County R-I School District (MO)
Year: 2022 Accepted: 2023-01-02
Auditor: Gerding Korte & Chitwood CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39500 2022-002 - Yes N
39501 2022-002 - Yes N
39502 2022-002 - Yes N
39503 2022-002 - Yes N
39504 2022-002 - Yes N
39505 2022-002 - Yes N
39506 2022-002 - Yes N
615942 2022-002 - Yes N
615943 2022-002 - Yes N
615944 2022-002 - Yes N
615945 2022-002 - Yes N
615946 2022-002 - Yes N
615947 2022-002 - Yes N
615948 2022-002 - Yes N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $556,131 Yes 1
84.027 Special Education_grants to States (idea, Part B) $297,759 - 0
84.010 Title I Grants to Local Educational Agencies $157,421 - 0
10.553 School Breakfast Program $112,664 Yes 1
10.555 National School Lunch Program - Food Distribution (noncash) $53,682 Yes 1
10.555 National School Lunch Program - Lunch Supply Chain $38,814 Yes 1
84.367 Title Ii.a - Improving Teacher Quality State Grants $31,535 - 0
84.027 Special Education_grants to States (idea Preschool - 611) $31,151 - 0
10.555 National School Lunch Program - Cneoc $24,806 Yes 1
66.040 State Clean Diesel Grant Program - Diesel Emissions Reduction Act (dera) State Grants $22,500 - 0
84.424 Title Iv.a - Student Support and Academic Enrichment Program $5,934 - 0
84.027 Special Education_grants to States - High Need Fund $5,687 - 0
84.173 Special Education_preschool Grants (idea Preschool - 619) $5,230 - 0

Contacts

Name Title Type
J17LLW285Q85 Dr. Tim Roth Auditee
5736572147 Amy Watson, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1:SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting - Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. The accounts of the District are maintained, and the accompanying financial statements have been prepared, on the modified cash basis of accounting. Therefore, revenues and expenditures are recognized only when collected or paid, and receivables and accrued liabilities are not reflected in the financial statements. Nonmonetary Assistance - The District receives commodities under the Food Distribution Program. The amount of expenditures presented on the Schedule of Expenditures of Federal Awards represent donated commodities used, which totaled $53,682 valued at the cost assigned to those commodities by the Food Service Section of the Department of Elementary and Secondary Education. Subrecipients - The District did not provide funds to subrecipients in the current year. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.The Missouri Department of Elementary and Secondary Education has approved the following indirect cost rates for the District:Non-restricted16.75%Restricted 0.34% The indirect cost rates are calculated annually by the Missouri Department of Elementary and Secondary Education according to agreements between the Missouri Department of Elementary and Secondary Education and the U. S. Department of Education.

Finding Details

Finding 2022-002
2022-002: Verification of Free & Reduced Price Applications (NSLP) Criteria: The District must verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals by the required deadline. The deadline was December 15, 2021. Condition: The District did not complete verification procedures until January 26, 2022, which is after the required deadline of December 15, 2021. Additionally, on one application provided for verification the documentation provided to support the household income was not sufficient. Cause: The District performed the verification procedures late, and did not obtain appropriate income verification documentation for one verified application. Effect: The District was not in compliance with the verification requirements. Questioned Costs: Unknown Recommendation: We recommend the District perform the verification of free & reduced price applications by the required deadline. We also recommend the District obtain appropriate documentation to support the households? income. Southern Boone County R-I School District?s Response & Corrective Action Plan: The District will ensure future verifications of free & reduced price applications will be completed by the deadline published by DESE. Official Responsible for Ensuring Corrective Action Plan: Dr. Tim Roth, Interim Superintendent Planned Completion Date for the Corrective Action Plan: Fiscal Year 2023
Finding 2022-002
2022-002: Verification of Free & Reduced Price Applications (NSLP) Criteria: The District must verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals by the required deadline. The deadline was December 15, 2021. Condition: The District did not complete verification procedures until January 26, 2022, which is after the required deadline of December 15, 2021. Additionally, on one application provided for verification the documentation provided to support the household income was not sufficient. Cause: The District performed the verification procedures late, and did not obtain appropriate income verification documentation for one verified application. Effect: The District was not in compliance with the verification requirements. Questioned Costs: Unknown Recommendation: We recommend the District perform the verification of free & reduced price applications by the required deadline. We also recommend the District obtain appropriate documentation to support the households? income. Southern Boone County R-I School District?s Response & Corrective Action Plan: The District will ensure future verifications of free & reduced price applications will be completed by the deadline published by DESE. Official Responsible for Ensuring Corrective Action Plan: Dr. Tim Roth, Interim Superintendent Planned Completion Date for the Corrective Action Plan: Fiscal Year 2023
Finding 2022-002
2022-002: Verification of Free & Reduced Price Applications (NSLP) Criteria: The District must verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals by the required deadline. The deadline was December 15, 2021. Condition: The District did not complete verification procedures until January 26, 2022, which is after the required deadline of December 15, 2021. Additionally, on one application provided for verification the documentation provided to support the household income was not sufficient. Cause: The District performed the verification procedures late, and did not obtain appropriate income verification documentation for one verified application. Effect: The District was not in compliance with the verification requirements. Questioned Costs: Unknown Recommendation: We recommend the District perform the verification of free & reduced price applications by the required deadline. We also recommend the District obtain appropriate documentation to support the households? income. Southern Boone County R-I School District?s Response & Corrective Action Plan: The District will ensure future verifications of free & reduced price applications will be completed by the deadline published by DESE. Official Responsible for Ensuring Corrective Action Plan: Dr. Tim Roth, Interim Superintendent Planned Completion Date for the Corrective Action Plan: Fiscal Year 2023
Finding 2022-002
2022-002: Verification of Free & Reduced Price Applications (NSLP) Criteria: The District must verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals by the required deadline. The deadline was December 15, 2021. Condition: The District did not complete verification procedures until January 26, 2022, which is after the required deadline of December 15, 2021. Additionally, on one application provided for verification the documentation provided to support the household income was not sufficient. Cause: The District performed the verification procedures late, and did not obtain appropriate income verification documentation for one verified application. Effect: The District was not in compliance with the verification requirements. Questioned Costs: Unknown Recommendation: We recommend the District perform the verification of free & reduced price applications by the required deadline. We also recommend the District obtain appropriate documentation to support the households? income. Southern Boone County R-I School District?s Response & Corrective Action Plan: The District will ensure future verifications of free & reduced price applications will be completed by the deadline published by DESE. Official Responsible for Ensuring Corrective Action Plan: Dr. Tim Roth, Interim Superintendent Planned Completion Date for the Corrective Action Plan: Fiscal Year 2023
Finding 2022-002
2022-002: Verification of Free & Reduced Price Applications (NSLP) Criteria: The District must verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals by the required deadline. The deadline was December 15, 2021. Condition: The District did not complete verification procedures until January 26, 2022, which is after the required deadline of December 15, 2021. Additionally, on one application provided for verification the documentation provided to support the household income was not sufficient. Cause: The District performed the verification procedures late, and did not obtain appropriate income verification documentation for one verified application. Effect: The District was not in compliance with the verification requirements. Questioned Costs: Unknown Recommendation: We recommend the District perform the verification of free & reduced price applications by the required deadline. We also recommend the District obtain appropriate documentation to support the households? income. Southern Boone County R-I School District?s Response & Corrective Action Plan: The District will ensure future verifications of free & reduced price applications will be completed by the deadline published by DESE. Official Responsible for Ensuring Corrective Action Plan: Dr. Tim Roth, Interim Superintendent Planned Completion Date for the Corrective Action Plan: Fiscal Year 2023
Finding 2022-002
2022-002: Verification of Free & Reduced Price Applications (NSLP) Criteria: The District must verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals by the required deadline. The deadline was December 15, 2021. Condition: The District did not complete verification procedures until January 26, 2022, which is after the required deadline of December 15, 2021. Additionally, on one application provided for verification the documentation provided to support the household income was not sufficient. Cause: The District performed the verification procedures late, and did not obtain appropriate income verification documentation for one verified application. Effect: The District was not in compliance with the verification requirements. Questioned Costs: Unknown Recommendation: We recommend the District perform the verification of free & reduced price applications by the required deadline. We also recommend the District obtain appropriate documentation to support the households? income. Southern Boone County R-I School District?s Response & Corrective Action Plan: The District will ensure future verifications of free & reduced price applications will be completed by the deadline published by DESE. Official Responsible for Ensuring Corrective Action Plan: Dr. Tim Roth, Interim Superintendent Planned Completion Date for the Corrective Action Plan: Fiscal Year 2023
Finding 2022-002
2022-002: Verification of Free & Reduced Price Applications (NSLP) Criteria: The District must verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals by the required deadline. The deadline was December 15, 2021. Condition: The District did not complete verification procedures until January 26, 2022, which is after the required deadline of December 15, 2021. Additionally, on one application provided for verification the documentation provided to support the household income was not sufficient. Cause: The District performed the verification procedures late, and did not obtain appropriate income verification documentation for one verified application. Effect: The District was not in compliance with the verification requirements. Questioned Costs: Unknown Recommendation: We recommend the District perform the verification of free & reduced price applications by the required deadline. We also recommend the District obtain appropriate documentation to support the households? income. Southern Boone County R-I School District?s Response & Corrective Action Plan: The District will ensure future verifications of free & reduced price applications will be completed by the deadline published by DESE. Official Responsible for Ensuring Corrective Action Plan: Dr. Tim Roth, Interim Superintendent Planned Completion Date for the Corrective Action Plan: Fiscal Year 2023
Finding 2022-002
2022-002: Verification of Free & Reduced Price Applications (NSLP) Criteria: The District must verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals by the required deadline. The deadline was December 15, 2021. Condition: The District did not complete verification procedures until January 26, 2022, which is after the required deadline of December 15, 2021. Additionally, on one application provided for verification the documentation provided to support the household income was not sufficient. Cause: The District performed the verification procedures late, and did not obtain appropriate income verification documentation for one verified application. Effect: The District was not in compliance with the verification requirements. Questioned Costs: Unknown Recommendation: We recommend the District perform the verification of free & reduced price applications by the required deadline. We also recommend the District obtain appropriate documentation to support the households? income. Southern Boone County R-I School District?s Response & Corrective Action Plan: The District will ensure future verifications of free & reduced price applications will be completed by the deadline published by DESE. Official Responsible for Ensuring Corrective Action Plan: Dr. Tim Roth, Interim Superintendent Planned Completion Date for the Corrective Action Plan: Fiscal Year 2023
Finding 2022-002
2022-002: Verification of Free & Reduced Price Applications (NSLP) Criteria: The District must verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals by the required deadline. The deadline was December 15, 2021. Condition: The District did not complete verification procedures until January 26, 2022, which is after the required deadline of December 15, 2021. Additionally, on one application provided for verification the documentation provided to support the household income was not sufficient. Cause: The District performed the verification procedures late, and did not obtain appropriate income verification documentation for one verified application. Effect: The District was not in compliance with the verification requirements. Questioned Costs: Unknown Recommendation: We recommend the District perform the verification of free & reduced price applications by the required deadline. We also recommend the District obtain appropriate documentation to support the households? income. Southern Boone County R-I School District?s Response & Corrective Action Plan: The District will ensure future verifications of free & reduced price applications will be completed by the deadline published by DESE. Official Responsible for Ensuring Corrective Action Plan: Dr. Tim Roth, Interim Superintendent Planned Completion Date for the Corrective Action Plan: Fiscal Year 2023
Finding 2022-002
2022-002: Verification of Free & Reduced Price Applications (NSLP) Criteria: The District must verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals by the required deadline. The deadline was December 15, 2021. Condition: The District did not complete verification procedures until January 26, 2022, which is after the required deadline of December 15, 2021. Additionally, on one application provided for verification the documentation provided to support the household income was not sufficient. Cause: The District performed the verification procedures late, and did not obtain appropriate income verification documentation for one verified application. Effect: The District was not in compliance with the verification requirements. Questioned Costs: Unknown Recommendation: We recommend the District perform the verification of free & reduced price applications by the required deadline. We also recommend the District obtain appropriate documentation to support the households? income. Southern Boone County R-I School District?s Response & Corrective Action Plan: The District will ensure future verifications of free & reduced price applications will be completed by the deadline published by DESE. Official Responsible for Ensuring Corrective Action Plan: Dr. Tim Roth, Interim Superintendent Planned Completion Date for the Corrective Action Plan: Fiscal Year 2023
Finding 2022-002
2022-002: Verification of Free & Reduced Price Applications (NSLP) Criteria: The District must verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals by the required deadline. The deadline was December 15, 2021. Condition: The District did not complete verification procedures until January 26, 2022, which is after the required deadline of December 15, 2021. Additionally, on one application provided for verification the documentation provided to support the household income was not sufficient. Cause: The District performed the verification procedures late, and did not obtain appropriate income verification documentation for one verified application. Effect: The District was not in compliance with the verification requirements. Questioned Costs: Unknown Recommendation: We recommend the District perform the verification of free & reduced price applications by the required deadline. We also recommend the District obtain appropriate documentation to support the households? income. Southern Boone County R-I School District?s Response & Corrective Action Plan: The District will ensure future verifications of free & reduced price applications will be completed by the deadline published by DESE. Official Responsible for Ensuring Corrective Action Plan: Dr. Tim Roth, Interim Superintendent Planned Completion Date for the Corrective Action Plan: Fiscal Year 2023
Finding 2022-002
2022-002: Verification of Free & Reduced Price Applications (NSLP) Criteria: The District must verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals by the required deadline. The deadline was December 15, 2021. Condition: The District did not complete verification procedures until January 26, 2022, which is after the required deadline of December 15, 2021. Additionally, on one application provided for verification the documentation provided to support the household income was not sufficient. Cause: The District performed the verification procedures late, and did not obtain appropriate income verification documentation for one verified application. Effect: The District was not in compliance with the verification requirements. Questioned Costs: Unknown Recommendation: We recommend the District perform the verification of free & reduced price applications by the required deadline. We also recommend the District obtain appropriate documentation to support the households? income. Southern Boone County R-I School District?s Response & Corrective Action Plan: The District will ensure future verifications of free & reduced price applications will be completed by the deadline published by DESE. Official Responsible for Ensuring Corrective Action Plan: Dr. Tim Roth, Interim Superintendent Planned Completion Date for the Corrective Action Plan: Fiscal Year 2023
Finding 2022-002
2022-002: Verification of Free & Reduced Price Applications (NSLP) Criteria: The District must verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals by the required deadline. The deadline was December 15, 2021. Condition: The District did not complete verification procedures until January 26, 2022, which is after the required deadline of December 15, 2021. Additionally, on one application provided for verification the documentation provided to support the household income was not sufficient. Cause: The District performed the verification procedures late, and did not obtain appropriate income verification documentation for one verified application. Effect: The District was not in compliance with the verification requirements. Questioned Costs: Unknown Recommendation: We recommend the District perform the verification of free & reduced price applications by the required deadline. We also recommend the District obtain appropriate documentation to support the households? income. Southern Boone County R-I School District?s Response & Corrective Action Plan: The District will ensure future verifications of free & reduced price applications will be completed by the deadline published by DESE. Official Responsible for Ensuring Corrective Action Plan: Dr. Tim Roth, Interim Superintendent Planned Completion Date for the Corrective Action Plan: Fiscal Year 2023
Finding 2022-002
2022-002: Verification of Free & Reduced Price Applications (NSLP) Criteria: The District must verify the current free and reduced price eligibility of households selected from a sample of applications that it has approved for free and reduced price meals by the required deadline. The deadline was December 15, 2021. Condition: The District did not complete verification procedures until January 26, 2022, which is after the required deadline of December 15, 2021. Additionally, on one application provided for verification the documentation provided to support the household income was not sufficient. Cause: The District performed the verification procedures late, and did not obtain appropriate income verification documentation for one verified application. Effect: The District was not in compliance with the verification requirements. Questioned Costs: Unknown Recommendation: We recommend the District perform the verification of free & reduced price applications by the required deadline. We also recommend the District obtain appropriate documentation to support the households? income. Southern Boone County R-I School District?s Response & Corrective Action Plan: The District will ensure future verifications of free & reduced price applications will be completed by the deadline published by DESE. Official Responsible for Ensuring Corrective Action Plan: Dr. Tim Roth, Interim Superintendent Planned Completion Date for the Corrective Action Plan: Fiscal Year 2023