Audit 388061

FY End
2025-06-30
Total Expended
$1.91M
Findings
1
Programs
14
Year: 2025 Accepted: 2026-02-19
Auditor: CLEAR TRAIL CPAS

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
1174309 2025-001 Material Weakness Yes AB

Contacts

Name Title Type
HDTBY5T2N854 Lisa Anderson Auditee
5038761502 Tara Kamp Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes federal grant activity under programs of the federal government. The information in this schedule is presented in accordance with the audit 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, it is not intended to and does not present the net position, changes in net position, or cash flows of the entity.
Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed 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. The entity has not elected to use the ten percent de minimus indirect cost rate as allowed under Uniform Guidance.

Finding Details

SA-2025-01 – SIGNIFICANT DEFICIENCY CONDITION: During our testing of Title 1 disbursements, we noted there were multiple purchases shipped directly to a private residence without receipt of the products at the District office. CRITERIA: All disbursements should be shipped to District property for accountability, tracking and ensuring compliance with federal regulations. EFFECT: When supplies are shipped to private residences, there exists the increased likelihood of errors and fraud. CAUSE: The District finance office is of limited size due to the small nature of the School District. RECOMMENDATION: We recommend all disbursements be shipped to District property. VIEWS OF RESPONSIBLE OFFICIALS: The district acknowledges the finding and has already met with the Title 1 Coordinator and the District purchasing clerk to ensure this does not occur again.