FAC Explorer

Audit 408491

FY End
2025-06-30
Total Expended
$7.99M
Findings
1
Programs
16
Organization: Madison County District School Board (FL)
Year: 2025 Accepted: 2026-08-04
Auditor: AUDITOR GENERAL

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1225606 2025-003 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $2.21M Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1.57M Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $1.02M Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $727,298 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $334,436 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $259,994 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $85,460 Yes 0
84.358 RURAL EDUCATION $73,932 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $71,573 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $58,815 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $49,254 Yes 0
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $21,796 Yes 0
84.425 EDUCATION STABILIZATION FUND $16,686 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $15,760 Yes 0
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $13,006 Yes 0
10.579 CHILD NUTRITION DISCRETIONARY GRANTS $4,797 Yes 0

Contacts

Name Title Type
MVNLVXAMNFN6 Walter Copeland Auditee
8509731541 Edward Waller, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the Federal award activity of the Madison County District School Board 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 the District, it is not intended to and does not present the financial position and changes in net position of the District.
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 allowable or are limited as to reimbursement.
The District has not elected to use the 10 percent de minimis cost rate allowed under the Uniform Guidance.
Includes $113,769.11 of donated food received during the fiscal year. Donated foods are valued at fair value as determined at the time of donation.
The District incurred $2,207,564.64 in expenditures for the Disaster Grants - Public Assistance (Presidentially Declared Disaster) grant in the 2023-24 fiscal year.

Finding Details

Finding 2025-003
Finding: The District incorrectly calculated the Federal indirect cost rate, resulting in excessive indirect costs charged to the Title I grant and questioned costs totaling $71,563. Criteria: Title 2, Part 200, Code of Federal Regulations, provides principles for determining allowable costs, including indirect costs that may be allocated to a Federal award program. Indirect costs are costs that are incurred for a common or joint purpose, are not readily identified with a particular final cost objective without effort disproportionate to the results achieved and are calculated by multiplying allowed costs by an approved indirect cost rate. The Florida Department of Education (FDOE) Indirect Cost Plan Instructions specify that certain expenditures, such transfers, debt service, and food services, are to be excluded from the indirect cost rate calculation and that other expenditures should remain in the calculation such as charter school expenditures. Condition: During the 2024-25 fiscal year, the District charged the Title I program $117,750 based on the District-calculated and FDOE-approved indirect cost rate of 8.69 percent. However, our examination of District records supporting the District-calculated indirect cost rate disclosed that the calculated amounts incorrectly omitted consideration of charter school expenditures. Cause: District personnel misunderstood how to properly calculate the indirect cost rate. Effect: The District indirect cost rate of 8.69 percent exceeded the correct rate of 3.35 percent by 5.34 percent, resulting in excessive indirect costs charged to the Title I grant and questioned costs totaling $71,563. Recommendation: The District should enhance procedures to ensure that the amounts used in the indirect cost rate calculation are accurate and comply with FDOE instructions. Such enhancements should include appropriate training for those responsible for calculating the indirect cost rate. District Response: The District recognizes and understands the incorrect calculation of the Federal indirect cost rate applicable to the 2024-25 fiscal year and has prepared subsequent indirect rate calculations for the fiscal years 2025-26 and 2026-27 that included other expenditures (i.e. charter school expenditure) that were incorrectly omitted in the rate for the 2024-25 fiscal year.