FAC Explorer

Audit 376333

FY End
2025-06-30
Total Expended
$810,882
Findings
4
Programs
9
Organization: Westran R-1 School District (MO)
Year: 2025 Accepted: 2025-12-19
Auditor: GERDING KORTE & CHITWOOD PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1165664 2025-002 Material Weakness Yes N
1165665 2025-002 Material Weakness Yes N
1165666 2025-002 Material Weakness Yes N
1165667 2025-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $166,848 Yes 0
84.425 EDUCATION STABILIZATION FUND $124,059 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $69,389 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $36,337 Yes 1
84.358 RURAL EDUCATION $28,504 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $10,129 Yes 1
84.173 SPECIAL EDUCATION_PRESCHOOL GRANTS $3,352 Yes 0
84.027 SPECIAL EDUCATION_GRANTS TO STATES $1,263 Yes 0
93.079 COOPERATIVE AGREEMENTS TO PROMOTE ADOLESCENT HEALTH THROUGH SCHOOL-BASED HIV/STD PREVENTION AND SCHOOL-BASED SURVEILLANCE $100 Yes 0

Contacts

Name Title Type
REAEQJCVQZ95 Mark Harvey Auditee
6602774429 Jeffrey Chitwood, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the District under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with 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 financial position, changes in net position, or cash flows of the District. The Uniform Guidance requires a schedule that provides total federal awards expended for each federal program and the Catalog of Federal Domestic Assistance (CFDA) number or other identifying number when the CFDA information is not available.
The Schedule includes all federal awards administered by Westran R-1 School District, Missouri.
OMB Compliance Supplement includes these definitions, which govern the contents of the Schedule:
Federal financial assistance means assistance that non-Federal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food, commodities, direct appropriations, and other assistance, but does not include amounts received as reimbursement for services rendered to individuals.
Federal award means Federal financial assistance and Federal cost-reimbursement contracts that non-Federal entities receive directly from Federal awarding agencies or indirectly from pass-through entities. It does not include procurement contracts, under-grants or contracts, used to buy goods or services from vendors.
Accordingly, the Schedule includes expenditures of both cash and noncash awards.
Expenditures reported on the Schedule are reported on the modified cash basis of accounting, which is described in Note 1 to the District’s basic financial statements.
The District has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Commodities received were valued by the food service section of the Department of Elementary and Secondary Education.
Subrecipients - The District provided no federal awards to subrecipients during the year ended June 30, 2025.

Finding Details

Finding 2025-002
2025-002 Child Nutrition Cluster Assistance Listing No. 10.553, 10.555 Grant No. 088-080 Condition: Compliance item E1 states that the district selects and verifies the required sample of approved free and reduced price applications and makes the appropriate changes to status based on the verification results. Criteria: The District was required to verify 2 applications. Once the students were selected, no documents or follow up was made in the verification process to determine if the applications were correct. Effect: The District could have received more federal funds for these students than was allowed. Questioned Costs: Unknown. The costs could not be determined because we could not determine the number of free or reduced meals consumed by the students who were not verified. Cause: Oversight by the District. Recommendation: The District should perform verification procedures as required by regulations and retain all documentation required. View of Responsible Officials & Planned Corrective Action: The Westran School District will set up a corrective action to have the verification process completed by the Food Service Director and then verified by the central office to ensure proper compliance with application verification.