FAC Explorer

Audit 401300

FY End
2025-06-30
Total Expended
$7.47M
Findings
2
Programs
13
Organization: Unified School District No. 480 (KS)
Year: 2025 Accepted: 2026-05-13
Auditor: HAY-RICE & ASSOCIATES CHARTERED

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1214618 2025-001 Material Weakness Yes B
1214619 2025-001 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $2.06M Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.37M Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1.33M Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $718,513 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $277,842 Yes 0
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $202,476 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $187,320 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $131,401 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $77,743 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $66,268 Yes 0
84.425 EDUCATION STABILIZATION FUND $58,014 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $56,593 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $26,307 Yes 1

Contacts

Name Title Type
K5VMT1EMA3P4 Nila Newton Auditee
6206041020 Craig Hay Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule 5) includes the federal award activity of Unified School District No. 480 under programs of the federal government for the fiscal 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 Unified School District No. 480, it is not intended to and does not present the aggregate cash and unencumbered cash balances and receipts and expenditures of Unified School District No. 480.
Expenditures reported on the accompanying Schedule of Expenditures of Federal Awards are reported on the regulatory basis of accounting, which are accounting practices prescribed by the State of Kansas and are described in Note 1 to the School District’s regulatory basis financial statement.
Unified School District No. 480 has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
No awards were passed through to subrecipients.
All awards have an identifying number assigned by the pass-through entity of FY2024-2025.

Finding Details

Finding 2025-001
Finding 2025-001. Federal Agency: US Department of Education State Department/Agency: Kansas Department of Education Federal Program Title: Special Education Cluster Assistance Listing Number: 84.027 – Special Education – Grants to States (IDEA, Part B) 84.173 – Special Education – Preschool Grants (IDEA Preschool) Award Period: July 1, 2024 to June 30, 2025 Award Number: Various Compliance Requirement: Documentation of Employee Time and Effort under 2 CFR 200.430(g) Type of Finding: Questioned Costs Criteria or Specific Requirement: Schools are required to record time and effort of employees in accordance with the Elementary and Secondary Education Act of 1965 (ESEA) and 2 CFR 200.430(g). Specifically, 2 CFR 200.430(g)(1)(vi) states that charges to federal awards for salaries and wages records must support the distribution of the employee’s salary or wages among specific activities must be based on records that accurately reflect the work performed. These or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: We noted that seven of the employees tested did not have proper time and effort documentation. Upon further examination, it was determined that the salary and wages for these employees were charged to a federal program when they should not have been. Questioned Costs: The charges for these seven employees include $343,766 for wages and $26,544 for the related payroll taxes for a total of $370,310. Cause: Per discussion with management, there was poor communication between the special education director and the director of business services. Context: We selected a sample of employees in other federal programs with no issues identified. This appears to be an isolated instance for this program and not a systemic problem. Effect: The School District is not in compliance with ESEA and 2 CFR 200.430(g). Repeat Finding: No Recommendation: We recommend that the School District implement procedures to improve communication between the special education director and the director of business services. Furthermore, we recommend that the School District implement procedures that better monitor which employees are being paid out of which fund. Views of Responsible Officials: There is no disagreement with the audit finding.