FAC Explorer

Audit 374324

FY End
2025-06-30
Total Expended
$2.65M
Findings
2
Programs
9
Organization: Warren County School District R3 (MO)
Year: 2025 Accepted: 2025-12-12
Auditor: FEW CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164682 2025-002 Material Weakness Yes E
1164683 2025-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $800,279 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $764,634 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $606,563 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $202,183 Yes 1
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $102,658 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $80,000 Yes 0
84.425 EDUCATION STABILIZATION FUND $42,027 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $38,800 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $12,350 Yes 0

Contacts

Name Title Type
NB13YJBCWYF6 Julie Corrigan Auditee
6364566917 Lora Romano Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Warren County R-III School District and is presented on the modified cash basis of accounting, which is a basis of accounting other than accounting principles generally accepter in the United States of America. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
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 breakfast to children. Title I Grants to Local Education Agencies provides financial assistance to schools with high numbers of or high percentages of children from low-income families to improve their education.
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 $176,692.
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 has not elected to use the 15% de minimis indirect cost rate.
The District did not receive any donated personal protective equipment during the year ended June 30, 2025.

Finding Details

Finding 2025-002
Condition: During the fiscal year ended June 30, 2024, the District was unable to provide a report that supported the accuracy of the verification report sample. This lack of documentation prevented us from verifying that the sample was appropriately selected and representative of the population, as required under federal regulations. Effect: The inability to confirm the accuracy and validity of the verification report sample compromises the reliability of compliance testing results. This creates a risk of noncompliance with federal program requirements and potential misreporting. Cause: The District transitioned to new software during the fiscal year and relied on the software to produce the sample without verifying the accuracy of the population data. Staff lacked an understanding of how the software selected samples and did not independently validate the sampling process. Criteria: Per 2 CFR § 200.333 (Retention requirements for records), recipients of federal awards must maintain adequate documentation to support financial and compliance-related activities. Additionally, accurate and reliable sampling procedures are critical for compliance with federal program requirements. Questioned Costs: None Recommendation: We recommend that the District implement a record retention policy that requires all supporting documentation for verification reports and samples to be maintained and reviewed for accuracy. We recommend that the District provide training to staff responsible for federal program compliance, emphasizing the importance of verifying population data and sampling processes. Obtain training from the software provider to ensure staff understand how the software generates samples and verify its accuracy. Establish a process for periodic internal reviews to confirm that all required documentation is retained and readily available for audit purposes. Management Response: This finding was also reported as Finding 2024-001 in the prior year’s audit. The District agrees with the finding as it was issued after verification for year ending June 30, 2025 had been completed. The District will be conducting manual verification for the year ending June 30, 2026 and forward to resolve the finding.