FAC Explorer

Audit 370352

FY End
2025-06-30
Total Expended
$7.80M
Findings
2
Programs
15
Organization: Sedalia School District #200 (MO)
Year: 2025 Accepted: 2025-10-02
Auditor: F E W CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1159809 2025-001 Material Weakness Yes I
1159810 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $2.94M Yes 1
84.010 Title I Grants to Local Educational Agencies $1.74M Yes 0
84.027 Special Education Grants to States $1.33M Yes 0
10.553 School Breakfast Program $563,753 Yes 1
12.357 Rotc Language and Culture Training Grants $480,698 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $228,446 Yes 0
84.365 English Language Acquisition State Grants $214,847 Yes 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $107,244 Yes 0
84.358 Rural Education $74,895 Yes 0
93.778 Medical Assistance Program $41,032 Yes 0
84.173 Special Education Preschool Grants $38,437 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $27,103 Yes 0
84.425 Education Stabilization Fund $8,478 Yes 0
93.644 Adult Medicaid Quality: Improving Maternal and Infant Health Outcomes in Medicaid and Chip $7,175 Yes 0
84.011 Migrant Education State Grant Program $5,107 Yes 0

Contacts

Name Title Type
GX3ZCA726SA5 Lisa Hammerly Auditee
6608296460 Matt Fisher Auditor
No contacts on file

Notes to SEFA

None of the federal expenditures presented in the schedule were provided to sub-recipients.
The Child Nutrition Cluster programs provide funds for nutritious and well-balanced lunches and breakfasts to children.
The District received and distributed commodities through the National School Lunch Program. The value of commodities as determined by the Food Service Section of the Department of Elementary and Secondary Education was $391,174.
The federal programs presented in the previous schedule did not have separate program specific insurance policies.
The federal programs presented in the previous schedule did not have any loans, loan guarantees, or interest subsidies associated with them.
The District did not receive any donated personal protective equipment during the year ended June 30, 2025.

Finding Details

Finding 2025-001
2025-001: Procurement Noncompliance - Child Nutrition Cluster Condition: During fiscal year 2025, the District did not consistently follow federal procurement requirements under 2 CFR 200.320 and 7 CFR Part 210. Specifically: Aggregate and individual purchases exceeded the $3,500 micro-purchase threshold without use of small purchase or formal procurement procedures. Formal procurement of a prime food vendor did not follow required procedures, including issuance of a written solicitation, public advertisement, cost/price analysis, and documentation of contract terms. Cause: Inadequate oversight of procurement thresholds and incomplete understanding of federal formal procurement requirements. Effect: Noncompliance with federal procurement requirements, increasing the risk of unallowable costs and reduced transparency in vendor selection. Recommendation: The District should continue to implement and monitor updated procurement procedures, including use of centralized tracking, pre-approval of purchases, and adherence to formal solicitation processes. Management Response: The District agrees with the finding. Corrective action was initiated in April 2025, including adoption of revised procurement procedures, implementation of a centralized tracking system, and initiation of a formal bid process for recurring food purchases.