FAC Explorer

Audit 387513

FY End
2025-06-30
Total Expended
$1.79M
Findings
7
Programs
10
Organization: St James R-I School District (MO)
Year: 2025 Accepted: 2026-02-17
Auditor: GRAVES AND ASSOCIATES CPAS LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1173834 2025-003 Material Weakness Yes AB
1173835 2025-003 Material Weakness Yes AB
1173836 2025-003 Material Weakness Yes AB
1173837 2025-003 Material Weakness Yes AB
1173838 2025-003 Material Weakness Yes AB
1173839 2025-003 Material Weakness Yes AB
1173840 2025-003 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $668,308 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $431,539 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $206,972 Yes 1
93.575 PRESCHOOL START UP GRANT $137,470 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $122,146 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $97,735 Yes 1
10.555 NON CASH: FOOD DISTRIBUTION $63,258 Yes 1
84.173 EARLY CHILDHOOD SPECIAL EDUCATION (611) $33,689 Yes 1
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $22,607 Yes 1
84.173 EARLY CHILDHOOD SPECIAL EDUCATION (619) $10,586 Yes 1

Contacts

Name Title Type
SL6NCYAAYEA1 Dr. Tim Webster Auditee
5732652300 Lindsay Graves, CPA Auditor
No contacts on file

Notes to SEFA

The Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the District under programs of the federal government for the year ended. 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 ("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 or change in financial position of the District.
Non-monetary assistance is reported in the Schedule at the fair market value of the commodities received and disbursed. As of the year ended, the District had no food commodities remaining in inventory.

Finding Details

Finding 2025-003
Criteria: The Uniform Guidance (2CFR 200.514) requires the auditor to obtain sufficient appropriate audit evidence to express an opinion on compliance for each major federal program. Condtion: The Uniform Guidance was unable to obtain sufficient appropriate audit evidence to express an opinion on the Distric'ts compliance with the applicable requirements for the major federal program(s) because a disclaimer of opinion was issured on the financial statements because the District did not maintain certain customary accounting records and supporting documents for various transactions. Cause: The scope limitation resulted from inadequate recordkeeping and the inability to provide necessary supporting documentation. Effect: As a result, the auditor was unable to determine whether the District complied with the applicable federal program requirements, and a disclaimer of opinion was issued on compliance for the affected program(s).