FAC Explorer

Audit 378074

FY End
2025-06-30
Total Expended
$1.90M
Findings
5
Programs
9
Organization: Ste. Genevieve Co. R-II School District (MO)
Year: 2025 Accepted: 2025-12-30
Auditor: BEUSSINK HEY ROE & STRODER LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1167007 2025-001 Material Weakness Yes I
1167008 2025-001 Material Weakness Yes I
1167009 2025-001 Material Weakness Yes I
1167010 2025-001 Material Weakness Yes I
1167011 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $412,537 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $137,297 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $110,462 Yes 1
84.367 IMPROVING TEACHER QUALITY STATE GRANTS $67,760 Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $19,233 Yes 0
84.173 SPECIAL EDUCATION_PRESCHOOL GRANTS $14,031 Yes 0
84.027 SPECIAL EDUCATION_GRANTS TO STATES $11,384 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $10,714 Yes 0
84.425 EDUCATION STABILIZATION FUND $3,654 Yes 0

Contacts

Name Title Type
NTJQFA7KSNP3 Crystal Roth Auditee
5738834500 Jeffrey C. Stroder, 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 Ste. Genevieve County R-II School District under programs of the federal government for the year ended June 30, 2025. 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 Ste. Genevieve County R-II School District, Missouri, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Ste. Genevieve County R-II School District, Missouri.
Expenditures reported on the Schedule are reported on the cash basis of accounting. Expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Ste. Genevieve County R-II School District, Missouri did not have federal insurance in effect during the year or have federal loan or loan guarantees outstanding at year end which are required to be reported in accordance with the Uniform Guidance.
Ste. Genevieve County R-II School District, Missouri only received reimbursements for direct costs incurred. Therefore, the Schedule does not report any expenditures reimbursed using any indirect cost rate.

Finding Details

Finding 2025-001
Federal Program: U.S. Department of Agriculture passed through Missouri Department of Elementary and Secondary Education: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: The District should follow their own procurement policy. Additionally, the District should comply with Section 12(n) of the NSLA, 42 USC 1760(n) and Program regulations at 7 CFR section 210.21(d), which requires schools to purchase, to the maximum extent practicable, domestic commodities or products for use in meals served under the Child Nutrition Programs. Furthermore, USDA policy requires that all procurement documents - including solicitations, contracts, and purchase orders - include language mandating compliance with the Buy American provision. Condition: The District did not follow their written procurement policy when procuring food and related services greater than $50,000. Their procurement policy requires either sealed bids or proposals. The District only obtained quotes from vendors. Required Buy American language was not included in several food service vendor contracts and purchase agreements reviewed. Cause: The District was unaware that their quotes did not meet the requirements of their written procurement policy. They were also not aware that their contracts did not include the required Buy American language. Effect: By not following their written procurement policy, the District increased the risk of unallowable costs, and potentially choosing the incorrect vendor. Failure to include the Buy American clause could have resulted int he use of non-domestic products without proper justification. Questioned Costs: None. Context: Actual expenditures of the program were $816,771 during the fiscal year ended June 30, 2025. Repeat Finding: No. Recommendation: We recommend the District implement internal controls to ensure their procurement policy is followed. We also recommend updating their contracts with all required language, including the Buy American clause. Views of Responsible Officials: The District has already implemented internal controls to ensure their procurement policy is followed. They have also updated their contracts to include all required language, including the Buy American clause.