Audit 384573

FY End
2025-06-30
Total Expended
$813,782
Findings
3
Programs
11
Year: 2025 Accepted: 2026-01-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1171164 2025-006 Material Weakness Yes P
1171165 2025-007 Material Weakness Yes P
1171166 2025-007 Material Weakness Yes P

Contacts

Name Title Type
HDMWEKBDPFG1 William Capps Auditee
2178332352 Suzanne Steckel Auditor
No contacts on file

Notes to SEFA

Of the federal expenditures presented in the schedule, Griggsville-Perry CUSD 4 did not provide any federal awards to subrecipients.
The following amounts were expended in the form of non-cash assistance by Griggsville-Perry CUSD 4 and are included in the Schedule of Expenditures of Federal Awards: NON-CASH COMMODITIES (AL NUMBER 10.555) $10,620, OTHER NON-CASH ASSISTANCE- DEPT OF DEFENSE FRESH FRUITS AND VEGETABLES (AL NUMBER 10.555) $8,684. Total non-cash assistance amounts to $19,304.
Griggsville-Perry CUSD 4 did not expend any federal awards for insurance coverage, nor did it have any federal loans or loan guarantees in effect at June 30, 2025. Griggsville-Perry CUSD 4 did not have federal grants requiring matching expenditures.
Total expenditures per SEFA $813,782 LESS $19,304 government-donated commodities not reported in the financial statements LESS $476 Medicaid Administrative fees not reported in the financial statements EQUALS $794,002 total federal expenditures per the statements of revenue received, expenditures disbursed, other financing sources (uses), and changes in fund balance.
7/1/23-6/30/24 expenditures per SEFA $1,020,292 PLUS 7/1/24-6/30/25 expenditures per SEFA $813,782 PLUS Obligations $40,618 PLUS 7/1/22-6/30/23 expenditures not on SEFA (ESSER III, 23-4998-E3, AL 84.425U) $157,065 EQUALS Final Status per SEFA $2,031,757.

Finding Details

Finding Number 2025-006: Criteria or specific requirement: The accounting function should be controlled by a sufficient number of individuals in order to have adequate segregation of duties. Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper. Effect: The limited number of personnel limits the overall effectiveness of internal control. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal control. Recommendation: The District should segregate duties where possible and create checks and balances. The Board should be aware of this issue and closely review and approve all financial related information. Management's Response: The District is reviewing its financial policies and procedures to better segregate duties where possible. The Superintendent will make the Board aware of their responsibility in regards to reviewing and approving financial items and asking questions.
Finding Number 2025-007: Criteria or specific requirement: The accounting function should be controlled by a sufficient number of individuals in order to have adequate segregation of duties. Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Context: The District's accounting function is mainly controlled by one bookkeeper. Effect: The limited number of personnel limits the overall effectiveness of internal control. Cause: The District is unable to hire an adequate number of staff to increase the effectiveness of internal control. Recommendation: The District should segregate duties where possible and create checks and balances. The Board should be aware of this issue and closely review and approve all financial related information. Management's Response: The District is reviewing its financial policies and procedures to better segregate duties where possible. The Superintendent will make the Board aware of their responsibility in regards to reviewing and approving financial items and asking questions.