Audit 376372

Finding 2025-003 (Material Weakness) Program(s): Special Education Cluster (IDEA) Federal Agency: United States Department of Education AL #: Cluster 84.027 / 84.173 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entities: Missouri Department of Elementary and Secondary Education Type of Compliance Finding: A) Activities Allowed or Unallowed and B) Allowable Costs/Cost Principles Criteria: Per relevant statutory and regulatory provisions, costs must be allowable as specified in the regulations indicated for each program. Criteria must be met to determine if costs, such as separation leave costs (2 CFR section 200.431(b)), severance costs (2 CFR section 200.431(i), and post-retirement health benefits (PRHB) costs (2 CFR section 200.431(h)) are allowable. Condition: The District must demonstrate that costs incurred are allowable and internal controls are in place to record hours worked and required educational credentials for staffing levels. The Auditor noted hours per timesheet did not reconcile to hours per payroll system for services rendered for four samples and one sample did not hold the required educator credentials for their staffing level. Cause: The District did not follow internal control processes / procedures for payroll funded by federal assistance. Effect: Unallowable salary expenses were charged to the federal award. Questioned Costs: $7,821 Context: The total salaries and wages were $4,010,539 and the likely questioned costs are $422,283. Is the finding a repeat finding: No Recommendation: We recommend the District implement additional review procedures for the time and effort reporting process and continue to ensure personnel hold required educator credentials for their staffing level by periodically monitoring this information. Views of Responsible Officials/ Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.

Finding 2025-002 (Significant Deficiency) Program(s): Child and Adult Care Food Program (CACFP) Federal Agency: United States Department of Agriculture AL #: 10.558 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: Missouri Department of Health and Senior Services (DHSS) Type of Compliance Finding: N) Special Tests and Provisions Criteria: Per the U.S. Department of Agriculture at 7 CFR 226.16(d)(4) and the Missouri Department of Health and Human Services, sponsoring organizations must conduct three monitoring review visits for each of their facilities and no more than six months may lapse between monitoring visits for CACFP compliance. At least two of the three reviews must be unannounced. If a violation occurs during the visit, the sponsor must follow up with the facilities noted as having problems, and the follow-up visit must be conducted no less than one week after the initial finding, and the visit must be documented. Condition: In our sample of six sites, Kansas City Public Schools (the District) did not perform the required three site visits per year within a six-month timeframe for five of the samples and the supporting documentation provided for all six samples did not contain the total of participants in attendance during the meal service and the total number of meals claimed during the five consecutive days. Cause: The District does not have a process in place to ensure that required sponsor monitoring reviews are conducted as required. Effect: The District did not comply with the sponsor monitoring reviews and reconciliation of meal counts established by the Missouri Department of Health and Senior Services. Questioned Costs: None Context: N/A Is the finding a repeat finding: No Recommendation: We recommend the District monitor sites by performing three reviews and including the necessary information as required by CACFP regulations. Views of Responsible Officials/ Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.