FAC Explorer

Audit 384083

FY End
2024-06-30
Total Expended
$3.18M
Findings
1
Programs
2
Organization: Southwest Kansas Area Cooperative, District Number 613 (KS)
Year: 2024 Accepted: 2026-01-28
Auditor: MEDILL & THOOFT CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1170818 2024-003 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $3.10M Yes 1
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $74,980 Yes 0

Contacts

Name Title Type
D62RPXS5MWJ5 Jason Wright Auditee
6203711061 Rachael Thooft Auditor
No contacts on file

Notes to SEFA

1) Expenditures reported in the Schedule of Expenditures of Federal Awards (SEFA) are reported using the accounting practices prescribed by the State of Kansas to demonstrate compliance with the cash and budget laws of the State of Kansas, the same as the financial statement accompanying this schedule.
Funds where federal expenditures were receipted and expended: From State, Federal and Other Grant Funds: Preschool Grants $ 74,980 Private School 94,304 Title VI B 2,932,807 Targeted Improvement Plan 76,906 $ 3,178,997

Finding Details

Finding 2024-003
Finding 2024-003 SIGNIFICANT DEFICENCY Internal Controls and Compliance Criteria: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.303 “the non-federal entity must establish and maintain effective internal control over the Federal aware that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: There were no expenditures coded towards the federal funds for all of the fiscal year 2024. Cause: The internal control related to allowable costs and allowable activities are non-existent. Effect: The expenditures in the financial records did not match any expenditure amounts reported to the State to receive federal funds. Recommendations: The Director and the accounting department need to create procedures to ensure that both parties are reporting the same expenditures. Within the procedures created, there needs to be checks and balances to ensure that the recording is occurring before reporting figures to the State. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.