FAC Explorer

Audit 44141

FY End
2022-06-30
Total Expended
$1.68M
Findings
4
Programs
7
Organization: Shepherd Public School District No. 37 (MT)
Year: 2022 Accepted: 2023-08-08
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38781 2022-003 - - L
38782 2022-003 - - L
615223 2022-003 - - L
615224 2022-003 - - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $496,950 Yes 1
84.010 Title I Grants to Local Educational Agencies $176,095 - 0
84.358 Rural Education $66,507 - 0
10.555 National School Lunch Program $27,260 - 0
84.027 Special Education_grants to States $6,653 - 0
84.048 Career and Technical Education -- Basic Grants to States $5,412 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $4,242 - 0

Contacts

Name Title Type
G8GUWDHBUB76 Kinsey Szillat Auditee
4063735461 Kimberly Dare Auditor
No contacts on file

Notes to SEFA

Title: NONMONETARY TRANSACTIONS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of ShepherdPublic School District No. 37 and is presented on the modified accrual basis of accounting includingencumbrances. 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 AuditRequirements for Federal Awards. Therefore, some amounts presented in this schedule differ from amountspresented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The District has elected not use the de minimis cost rate. The District received $27,260 in USDA Commodities during the 2021-2022 fiscal year. The commodities received are valued at the average wholesale price as determined by the distributing agency. All commodities received by the District were treated as an expense of the Fund receiving the commodities.
Title: SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of ShepherdPublic School District No. 37 and is presented on the modified accrual basis of accounting includingencumbrances. 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 AuditRequirements for Federal Awards. Therefore, some amounts presented in this schedule differ from amountspresented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The District has elected not use the de minimis cost rate. The District does not have any subrecipients or subrecipient expenditures.

Finding Details

Finding 2022-003
2022-003 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund CFDA number: 84.425D and 84.425U Award year and number: 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that the 2023 financial statement audit is submitted on time.
Finding 2022-003
2022-003 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund CFDA number: 84.425D and 84.425U Award year and number: 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that the 2023 financial statement audit is submitted on time.
Finding 2022-003
2022-003 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund CFDA number: 84.425D and 84.425U Award year and number: 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that the 2023 financial statement audit is submitted on time.
Finding 2022-003
2022-003 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund CFDA number: 84.425D and 84.425U Award year and number: 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that the 2023 financial statement audit is submitted on time.