FAC Explorer

Audit 376904

FY End
2025-08-31
Total Expended
$5.35M
Findings
3
Programs
13
Organization: South Sioux City Community Schools District #11 (NE)
Year: 2025 Accepted: 2025-12-22
Auditor: ERICKSON & BROOKS CPA'S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1166111 2025-001 Material Weakness Yes P
1166112 2025-002 Material Weakness Yes B
1166113 2025-003 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
10.553 SCHOOL BREAKFAST PROGRAM $529,740 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $104,250 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $95,152 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $89,592 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $78,535 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $78,518 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $47,922 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $42,845 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $34,121 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $19,736 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $18,737 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $16,901 Yes 0
84.425 EDUCATION STABILIZATION FUND $881 Yes 0

Contacts

Name Title Type
G25TYS3GVPH5 Erin Heineman Auditee
4024942425 Kent Speicher Auditor
No contacts on file

Notes to SEFA

The Schedule of Expenditures of Federal Awards is prepared on the cash basis of accounting. Certain federal grants received by the School District are funded on a cost-reimbursement basis whereby expenditures are subject to audit by various government agencies prior to submitting reimbursement. Under such circumstances and in a manner consistent with the basis of accounting described above, expenditure balances for these grants represent the disbursement of funds received during the course of the year. This treatment results in timing differences, which are resolved over the term of the grant period.
The School District, for purposes of the Schedule of Expenditures of Federal Awards, includes all funds for which the School District is financially accountable.
The School District receives certain federal awards in the form of pass-through awards from the State of Nebraska and other various agencies. Such amounts received as pass-through awards are specifically identified on the Schedule of Expenditures of Federal Awards.
The National School Lunch Program involves both cash and non-cash awards to the School District. Such non-cash awards consist of donated commodities which are separately identified in the Schedule of Expenditures of Federal Awards.
The School District receives funds under various federal grant programs and such assistance is to be expended in accordance with the provisions of the various grants. Compliance with the grants is subject to audit by various government agencies which may impose sanctions in the event of noncompliance. Management believes that they have complied with all aspects of the various grant provisions and the results of adjustments, if any, relating to such audits would not have a material financial impact.
As allowed by federal regulations, the District elected to transfer program funds. The District expended $85,004 from its Title IV Part A Student Support and Academic Enrichment Grant 84.424 on allowable activity of the Title I Part A Improving the Academic Achievement of the Disadvantaged 84.010. This amount is reflected in the expenditures of Title I Part A Improving the Academic Achievement of the Disadvantaged 84.010.
The School District has not elected to use the 10% de minimis cost rate.

Finding Details

Finding 2025-001
Significant Deficiency: Grant Reporting. Condition: Expenses from the prior grant period which overlaps the District's fiscal year were claimed on both grant periods. Criteria: Only allowable expenses paid within the grant period should be reported on the claim for reimbursement. Cause: Procedures are in place to reconcile grant expenses to amounts paid by grant period with the Districts fiscal year, but apparently these procedures were not followed. Consideration could be given to a grant coordinator to help alleviate the many duties of grant management placed on the Business Manager. Effect: The reimbursement reports will have to be corrected and the duplicate expenses will have to be repaid. Context: As discussed below, expenses from the prior grant period which overlaps the District's fiscal year were claimed on both grant periods. The grant periods can be for fifteen months and extend into the Districts next fiscal year. During the current audit, we discovered two instances of duplicating grant expenses totaling $142,063. Recommendation: The procedures in place to reconcile grant expenses to grant year and within the Districts fiscal year should be followed. A grant coordinator position could help with timely grant management and accurate reporting. Views of Responsible Officials and Planned Corrective Actions: The District agrees with findings and the recommended procedures will be followed.
Finding 2025-002
Title 1 Part A 84.010 Grant No. H027A; Grant Period - September 30, 2025 Questioned Costs: 134546. Significant Deficiency: As discussed in the Finding above, expenses from the prior grant period which overlaps the District's fiscal year were claimed on both grant periods. The current grant period ending September 30, 2025, which reported the duplicate expenses, has not been processed by the Nebraska Department of Education (NDE). The District will file a corrected report removing the duplicated expenses.
Finding 2025-003
Title III - English Language Acquisition 84.365 Grant No. H027A; Grant Period - September 30, 2025 Questioned Costs: 7517. Significant Deficiency: As discussed in the Finding above, expenses from the prior grant period which overlaps the District's fiscal year were claimed on both grant periods. The grant period ending September 30, 2024, which reported the duplicate expenses, has been already received by the District. The District will file a corrected report with NDE and the District will repay the amount received for the duplicated expenses.