FAC Explorer

Audit 390771

FY End
2025-06-30
Total Expended
$8.44M
Findings
4
Programs
17
Organization: Douglas School District (SD)
Year: 2025 Accepted: 2026-03-09
Auditor: KETEL THORSTENSON LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1176905 2025-004 Material Weakness Yes L
1176906 2025-004 Material Weakness Yes L
1176907 2025-004 Material Weakness Yes L
1176908 2025-005 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $823,518 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $786,435 Yes 0
84.425 EDUCATION STABILIZATION FUND $494,444 Yes 0
12.618 COMMUNITY ECONOMIC ADJUSTMENT ASSISTANCE FOR ESTABLISHMENT OR EXPANSION OF A MILITARY INSTALLATION $463,485 Yes 1
12.U00 NATIONAL DEFENSE AUTHORIZATION ACT - SECTION 386 $257,078 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $208,499 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $156,677 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $114,369 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $93,722 Yes 0
84.041 IMPACT AID $89,173 Yes 1
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $83,820 Yes 0
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $76,268 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $36,035 Yes 0
66.040 DIESEL EMISSIONS REDUCTION ACT (DERA) STATE GRANTS $31,262 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $21,230 Yes 0
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $5,997 Yes 0
15.227 DISTRIBUTION OF RECEIPTS TO STATE AND LOCAL GOVERNMENTS $112 Yes 0

Contacts

Name Title Type
KNJMM3TN4MY8 Trista Olney Auditee
6059236387 Traci Hanson Auditor
No contacts on file

Notes to SEFA

The accompanying 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 June 30, 2025. 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 (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 net assets, or cash flows of the District. Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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.
The District has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance
These amounts reflect cash received. Federal reimbursements are based on approved rates for services provided rather than reimbursement for specific expenditures.
These amounts include non-monetary assistance which is reported at fair market value of the commodities received and disbursed.

Finding Details

Finding 2025-004
Finding No. 2025-004: Grant Tracking and Schedule of Expenditures of Federal Awards (SEFA) Adjustments Federal Program Affected: Office of Local Defense Community Cooperation, ALN 12.618 and Impact Aid, ALN 84.041 Compliance Requirement: Reporting Questioned Costs: None. Condition and Cause: Adjustments were made to the District’s SEFA as approximately $10,700 of OLDCC expenditures incurred in FY26 were included on the FY25 SEFA. Additionally, Impact Aid revenue was initially recorded on the SEFA as opposed to expenditures. This resulted in a $2.2 million adjustment to the SEFA. Criteria and Effect: It is our responsibility to inform the School Board that this deficiency could result in a material misstatement to the financial statements that could have been prevented or detected by the School’s management. Repeat Finding from Prior Year: Yes, prior year finding #2024-003. Recommendation: Only expenditures incurred during the period should be included on the SEFA. Response/Corrective Action Plan: Management is in agreement with the finding. See Corrective Action Plan.
Finding 2025-005
Finding No. 2025-005: Internal Controls over Payroll Federal Program Affected: Title I Programs, ALN 84.010A Compliance Requirement: Allowable Costs/Activities Allowed Questioned Costs: None. Condition and Cause: An instructional aide in the program was paid for 30 minutes that they had not worked. Criteria and Effect: It is our responsibility to inform the School Board that this deficiency could result in a material misstatement to the financial statements that could have been prevented or detected by the School’s management. Repeat Finding from Prior Year: No. Recommendation: We recommend that hours aware totaled and reviewed before payroll is posted and paid. Response/Corrective Action Plan: Management is in agreement with the finding. See Corrective Action Plan.