FAC Explorer

Audit 381563

FY End
2025-06-30
Total Expended
$1.94M
Findings
1
Programs
19
Organization: Grand County School District (UT)
Year: 2025 Accepted: 2026-01-14
Auditor: SQUIRE & COMPANY PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168960 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.425 EDUCATION STABILIZATION FUND $349,594 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $346,030 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $300,585 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $295,670 Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $148,790 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $107,658 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $105,998 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $56,795 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $54,703 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $47,511 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $32,275 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $25,223 Yes 0
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $16,356 Yes 0
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $15,906 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $14,597 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $8,887 Yes 0
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $7,918 Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $2,798 Yes 0
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $917 Yes 0

Contacts

Name Title Type
U5AKCE2EBQB7 Matthew Keyes Auditee
4352596212 Kyle Greene Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Grand County School District (the District) under programs of the federal government for the year ended June 30, 2025. The information in the 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 Requirements for Federal Awards (the 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 financial position, or cash flows of the District.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting as described in Note 1 to the District’s basic financial statements. Such 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. Donated food commodities are recorded at acquisition value in the District’s food services fund as an inventory asset and federal revenue when received totaling $32,592 for the year ended June 30, 2025. Donated food commodity inventories are recorded as expenditures in the food services fund when they are consumed by the schools; for purposes of the Schedule, donated food commodities are also recorded as expenditures when received. The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The District did not provide federal award funding to any subrecipients during the year ended June 30, 2025.

Finding Details

Finding 2025-001
U.S. Department of Education passed through State of Utah Board of Education 2025-001 Reporting - Annual Reporting Program: Education Stabilization Fund: American Rescue Plan – Emergency and Secondary School Emergency Relief (84.425U) Criteria: Education Stabilization Fund (ESF) grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including mandatory reservations. Local Education Agencies submit data to the state education agencies. Key line items must include expenditures by category, object code, and allocations to schools. Context and condition: We reviewed the District’s annual ESF Recipient Data Collection Form submitted during the year ended June 30, 2025, and performed testing over internal controls and compliance as related to the reporting requirements as outlined in the criteria above. Cause: The District did not include all expenditures charged to the program in the ESF Recipient Data Collection Form. Effect: A failure to report all expenditures under the grant as required by the reporting requirements. Questioned costs: No costs were questioned. Repeat finding: No Statistically valid: Yes Recommendation: We recommend management of the District review processes related to reporting for the ESF and establish appropriate internal controls to ensure all reporting requirements are met. Views of responsible officials: The District has reviewed, updated and trained staff on the process and internal controls related to reporting for the ESF to ensure compliance with the reporting requirements.