FAC Explorer

Audit 42090

FY End
2022-06-30
Total Expended
$790,929
Findings
10
Programs
14
Organization: Kimball School District No. 7-2 (SD)
Year: 2022 Accepted: 2022-11-08
Auditor: Schoenfish & CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
49816 2022-001 Material Weakness Yes L
49817 2022-001 Material Weakness Yes L
49818 2022-001 Material Weakness Yes L
49819 2022-001 Material Weakness Yes L
49820 2022-001 Material Weakness Yes L
626258 2022-001 Material Weakness Yes L
626259 2022-001 Material Weakness Yes L
626260 2022-001 Material Weakness Yes L
626261 2022-001 Material Weakness Yes L
626262 2022-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $197,177 Yes 1
84.425 Education Stabilization Fund $186,845 Yes 1
84.010 Title I Grants to Local Educational Agencies $114,975 - 0
10.553 School Breakfast Program $52,025 Yes 1
10.559 Summer Food Service Program for Children $45,623 Yes 1
84.367 Improving Teacher Quality State Grants $21,342 - 0
84.027 Special Education_grants to States $19,245 - 0
84.358 Rural Education $16,103 - 0
45.310 Grants to States $15,000 - 0
84.424 Student Support and Academic Enrichment Program $11,114 - 0
10.582 Fresh Fruit and Vegetable Program $6,948 - 0
45.025 Promotion of the Arts_partnership Agreements $3,208 - 0
84.173 Special Education_preschool Grants $1,704 - 0
84.048 Career and Technical Education -- Basic Grants to States $655 - 0

Contacts

Name Title Type
MF6ZBAMGJWR3 Eileen Kroupa Auditee
6057786231 Randy Schoenfish Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The School District has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.