FAC Explorer

Audit 3696

FY End
2023-06-30
Total Expended
$815,696
Findings
4
Programs
13
Organization: Unified School District #349 Stafford, Ks (KS)
Year: 2023 Accepted: 2023-11-20
Auditor: Vonfeldt Bauer & Vonfeldt Chtd

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2131 2023-001 Significant Deficiency Yes P
2132 2023-001 Significant Deficiency Yes P
578573 2023-001 Significant Deficiency Yes P
578574 2023-001 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $221,820 Yes 1
84.287 Twenty-First Century Community Learning Centers $166,320 - 0
10.555 National School Lunch Program $126,647 - 0
84.425 Education Stabilization Fund $124,570 Yes 1
84.010 Title I Grants to Local Educational Agencies $66,624 - 0
10.553 School Breakfast Program $33,859 - 0
10.558 Child and Adult Care Food Program $16,616 - 0
10.559 Summer Food Service Program for Children $15,552 - 0
84.424 Student Support and Academic Enrichment Program $13,387 - 0
84.358 Rural Education $10,998 - 0
84.367 Improving Teacher Quality State Grants $8,733 - 0
10.582 Fresh Fruit and Vegetable Program $7,195 - 0
84.048 Career and Technical Education -- Basic Grants to States $3,375 - 0

Contacts

Name Title Type
D7A5TLKF2P63 Jamie Kreutzer Auditee
6202345243 Aaron Koehn Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Schedule of expenditures of federal awards is presented on the Kansas regulatory basis of accounting and is also 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. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis cost rate allowed under Section 200.414(f) of the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Unified School District No. 349, Stafford, Kansas (the District) under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented on the Kansas regulatory basis of accounting as described in Note 1 to the financial statement and includes cash receipts, disbursements and encumbrances. The information in this Schedule is also 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the basic financial statement.
Title: INDIRECT COST RATE Accounting Policies: Schedule of expenditures of federal awards is presented on the Kansas regulatory basis of accounting and is also 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. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis cost rate allowed under Section 200.414(f) of the Uniform Guidance. The District has elected not to use the 10% de minimis cost rate allowed under Section 200.414(f) of the Uniform Guidance.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Schedule of expenditures of federal awards is presented on the Kansas regulatory basis of accounting and is also 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. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis cost rate allowed under Section 200.414(f) of the Uniform Guidance. Expenditures in the Schedule are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Finding Details

Finding 2023-001
Finding 2023-1 - Lack of Segregation of Duties CONDITION: Lack of segregation of duties due to the small number of employees involved in the accounting function of the District. CRITERIA: Segregation of duties should be in place to provide reasonable assurance that the financial statement is fairly stated and free of material misstatements. CAUSE: Small number of employees in the accounting function makes proper segregation of duties impossible. POTENTIAL EFFECT OF CONDITION: Errors or irregularities could occur that would not be prevented or detected in a timely manner that would cause a misstatement of the financial statement that is more than inconsequential. RECOMMENDATION: To mitigate this deficiency we recommend that the Superintendent and Board of Education consider this condition while performing their monitoring and review of the financial statement activity and reports. CLIENT RESPONSE: The District is in agreement with this finding. The District's response is in the attached Corrective Action Plan.
Finding 2023-001
Finding 2023-1 - Lack of Segregation of Duties CONDITION: Lack of segregation of duties due to the small number of employees involved in the accounting function of the District. CRITERIA: Segregation of duties should be in place to provide reasonable assurance that the financial statement is fairly stated and free of material misstatements. CAUSE: Small number of employees in the accounting function makes proper segregation of duties impossible. POTENTIAL EFFECT OF CONDITION: Errors or irregularities could occur that would not be prevented or detected in a timely manner that would cause a misstatement of the financial statement that is more than inconsequential. RECOMMENDATION: To mitigate this deficiency we recommend that the Superintendent and Board of Education consider this condition while performing their monitoring and review of the financial statement activity and reports. CLIENT RESPONSE: The District is in agreement with this finding. The District's response is in the attached Corrective Action Plan.
Finding 2023-001
Finding 2023-1 - Lack of Segregation of Duties CONDITION: Lack of segregation of duties due to the small number of employees involved in the accounting function of the District. CRITERIA: Segregation of duties should be in place to provide reasonable assurance that the financial statement is fairly stated and free of material misstatements. CAUSE: Small number of employees in the accounting function makes proper segregation of duties impossible. POTENTIAL EFFECT OF CONDITION: Errors or irregularities could occur that would not be prevented or detected in a timely manner that would cause a misstatement of the financial statement that is more than inconsequential. RECOMMENDATION: To mitigate this deficiency we recommend that the Superintendent and Board of Education consider this condition while performing their monitoring and review of the financial statement activity and reports. CLIENT RESPONSE: The District is in agreement with this finding. The District's response is in the attached Corrective Action Plan.
Finding 2023-001
Finding 2023-1 - Lack of Segregation of Duties CONDITION: Lack of segregation of duties due to the small number of employees involved in the accounting function of the District. CRITERIA: Segregation of duties should be in place to provide reasonable assurance that the financial statement is fairly stated and free of material misstatements. CAUSE: Small number of employees in the accounting function makes proper segregation of duties impossible. POTENTIAL EFFECT OF CONDITION: Errors or irregularities could occur that would not be prevented or detected in a timely manner that would cause a misstatement of the financial statement that is more than inconsequential. RECOMMENDATION: To mitigate this deficiency we recommend that the Superintendent and Board of Education consider this condition while performing their monitoring and review of the financial statement activity and reports. CLIENT RESPONSE: The District is in agreement with this finding. The District's response is in the attached Corrective Action Plan.