FAC Explorer

Audit 399055

FY End
2025-06-30
Total Expended
$763,054
Findings
3
Programs
11
Organization: Morris County Usd 417 (KS)
Year: 2025 Accepted: 2026-04-17
Auditor: CINDY JENSEN CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1208192 2025-001 Material Weakness Yes ABEILN
1208193 2025-001 Material Weakness Yes ABEILN
1208194 2025-001 Material Weakness Yes ABEILN

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $253,873 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $165,947 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $101,530 Yes 1
10.553 SCHOOL BREAKFAST PROGRAM $82,508 Yes 1
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $56,022 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $34,884 Yes 0
84.358 RURAL EDUCATION $27,986 Yes 0
84.425 EDUCATION STABILIZATION FUND $18,902 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $18,660 Yes 0
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $2,442 Yes 0
10.645 FARM TO SCHOOL STATE FORMULA GRANT $300 Yes 0

Contacts

Name Title Type
GLHSMV82RLM3 Bryce Johnson Auditee
6207675192 Cindy Jensen Auditor
No contacts on file

Notes to SEFA

The district is provided cost sharing amounts for certain programss. The schedule of expenditures of federal awards includes only the federal share of expenditures.

Finding Details

Finding 2025-001
Condition: Financial reporting and compliance tasks are often times being performed by one employee. Criteria: Segregation of duties should be in place to strengthen internal control over financial reporting and compliance. Cause: The District has administrative employees performing many tasks with little or no review. Effect: Because many of the financial related and compliance tasks are being performed by one employee, financial reporting errors and noncompliance can occur without the issue being timely detected. Recommendation: We recommend separating duties to the extent possible including the use of purchase requisitions for all purchasing and requiring approval of all journal entries. In addition, all employees assigned with these duties should obtain relevant training.