FAC Explorer

Audit 373437

FY End
2025-06-30
Total Expended
$876,849
Findings
1
Programs
12
Organization: Unified School District No. 397 (KS)
Year: 2025 Accepted: 2025-12-08
Auditor: SSC CPAS P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1163625 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $691,809 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $53,084 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $45,677 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $20,706 Yes 0
10.574 TEAM NUTRITION GRANTS $19,295 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $17,336 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $7,775 Yes 0
84.358 RURAL EDUCATION $5,574 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $5,541 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $4,511 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $2,809 Yes 0
84.425 EDUCATION STABILIZATION FUND $2,732 Yes 0

Contacts

Name Title Type
KA4PKMNPZEH4 Marianne Kohman Auditee
7859834304 Colette Greene Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of Unified School District No. 397 (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.
Expenditures reported in the schedule are reported on the regulatory basis of accounting, as described in Note 2 to the District’s financial statement.
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 2025-001
Federal Agency: U.S. Department of Homeland Security Pass Through Entity: Kansas Division of Emergency Management Program Name: Building Resilient Infrastructure and Communities Assistance Listing Number: 97.047 Award Period: June 30, 2025 Criteria: According to 2 CFR 200, Subpart F, the District is required to prepare a schedule of federal expenditures, which must include the total federal awards expended as determined in accordance with §200.502. An effective internal control system exists if controls are effective in preventing or detecting material misstatements in the preparation of the schedule of federal expenditures of federal awards (the schedule). It provides reasonable assurance for the reliability of financial information and compliance with laws and regulations. Condition: We have determined that there was an inadequate design of internal control over the preparation of the schedule during the fiscal year ended June 30, 2025. The current financial reporting process does not ensure accuracy and completeness in the preparation of the schedule by the District, as required by Uniform Guidance. Cause: The District’s staff lacked the knowledge to ensure the schedule is complete and accurate. Effect: The District did not prepare the schedule in conformity with Uniform Guidance. This increases the likelihood of a material misstatement and noncompliance with laws and regulations. Context: The District was unable to provide a schedule of Expenditures of Federal Awards that was materially correct. The District is not typically subject to a Single Audit. Recommendation: We recommend the Board of Education and management review the financial reporting process. Once this review is complete, the District should then perform a risk assessment to determine the best way to implement appropriate internal controls over financial reporting to ensure that the District prepares the schedule conformity with Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and plans to develop proper written policies and procedures for the internal control over compliance to ensure accuracy and completeness in the District’s preparation of the schedule as required by Uniform Guidance.