Audit 40769

FY End
2022-06-30
Total Expended
$1.95M
Findings
10
Programs
11
Year: 2022 Accepted: 2022-12-06
Auditor: Eide Bailly LLP

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
45555 2022-004 Material Weakness - N
45556 2022-004 Material Weakness - N
45557 2022-004 Material Weakness - N
45558 2022-004 Material Weakness - N
45559 2022-004 Material Weakness - N
621997 2022-004 Material Weakness - N
621998 2022-004 Material Weakness - N
621999 2022-004 Material Weakness - N
622000 2022-004 Material Weakness - N
622001 2022-004 Material Weakness - N

Contacts

Name Title Type
TYN5MA7RQ5N7 Chrissy Clapsaddle Auditee
2183343181 Brian Stavenger Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures rae recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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, 200. The information 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 the 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 of the District.
Title: Food Donation Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures rae recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in this schedule at the fair market value of commodities received and disbursed. At June 30, 2022 the District had food commodities totaling $22,962 in inventory.

Finding Details

Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of Special Tests and Provisions, it was identified that the District did not monitor and obtain certified payroll reports from contractors in a timely manner. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure the requirements were monitored timely. Effect ? Delay in monitoring the required grant provisions. Questioned Costs ? None reported Context/Sampling ? The entire population was tested. Repeat Finding from Prior Years ? No Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials ? There is no disagreement with the finding.
Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of Special Tests and Provisions, it was identified that the District did not monitor and obtain certified payroll reports from contractors in a timely manner. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure the requirements were monitored timely. Effect ? Delay in monitoring the required grant provisions. Questioned Costs ? None reported Context/Sampling ? The entire population was tested. Repeat Finding from Prior Years ? No Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials ? There is no disagreement with the finding.
Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of Special Tests and Provisions, it was identified that the District did not monitor and obtain certified payroll reports from contractors in a timely manner. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure the requirements were monitored timely. Effect ? Delay in monitoring the required grant provisions. Questioned Costs ? None reported Context/Sampling ? The entire population was tested. Repeat Finding from Prior Years ? No Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials ? There is no disagreement with the finding.
Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of Special Tests and Provisions, it was identified that the District did not monitor and obtain certified payroll reports from contractors in a timely manner. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure the requirements were monitored timely. Effect ? Delay in monitoring the required grant provisions. Questioned Costs ? None reported Context/Sampling ? The entire population was tested. Repeat Finding from Prior Years ? No Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials ? There is no disagreement with the finding.
Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of Special Tests and Provisions, it was identified that the District did not monitor and obtain certified payroll reports from contractors in a timely manner. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure the requirements were monitored timely. Effect ? Delay in monitoring the required grant provisions. Questioned Costs ? None reported Context/Sampling ? The entire population was tested. Repeat Finding from Prior Years ? No Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials ? There is no disagreement with the finding.
Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of Special Tests and Provisions, it was identified that the District did not monitor and obtain certified payroll reports from contractors in a timely manner. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure the requirements were monitored timely. Effect ? Delay in monitoring the required grant provisions. Questioned Costs ? None reported Context/Sampling ? The entire population was tested. Repeat Finding from Prior Years ? No Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials ? There is no disagreement with the finding.
Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of Special Tests and Provisions, it was identified that the District did not monitor and obtain certified payroll reports from contractors in a timely manner. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure the requirements were monitored timely. Effect ? Delay in monitoring the required grant provisions. Questioned Costs ? None reported Context/Sampling ? The entire population was tested. Repeat Finding from Prior Years ? No Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials ? There is no disagreement with the finding.
Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of Special Tests and Provisions, it was identified that the District did not monitor and obtain certified payroll reports from contractors in a timely manner. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure the requirements were monitored timely. Effect ? Delay in monitoring the required grant provisions. Questioned Costs ? None reported Context/Sampling ? The entire population was tested. Repeat Finding from Prior Years ? No Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials ? There is no disagreement with the finding.
Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of Special Tests and Provisions, it was identified that the District did not monitor and obtain certified payroll reports from contractors in a timely manner. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure the requirements were monitored timely. Effect ? Delay in monitoring the required grant provisions. Questioned Costs ? None reported Context/Sampling ? The entire population was tested. Repeat Finding from Prior Years ? No Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials ? There is no disagreement with the finding.
Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of Special Tests and Provisions, it was identified that the District did not monitor and obtain certified payroll reports from contractors in a timely manner. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure the requirements were monitored timely. Effect ? Delay in monitoring the required grant provisions. Questioned Costs ? None reported Context/Sampling ? The entire population was tested. Repeat Finding from Prior Years ? No Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials ? There is no disagreement with the finding.