FAC Explorer

Audit 45457

FY End
2022-06-30
Total Expended
$2.45M
Findings
10
Programs
12
Organization: Lyman School District No. 42-1 (SD)
Year: 2022 Accepted: 2023-03-08
Auditor: Schoenfish & CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42964 2022-001 Material Weakness Yes L
42965 2022-001 Material Weakness Yes L
42966 2022-001 Material Weakness Yes L
42967 2022-001 Material Weakness Yes L
42968 2022-001 Material Weakness Yes L
619406 2022-001 Material Weakness Yes L
619407 2022-001 Material Weakness Yes L
619408 2022-001 Material Weakness Yes L
619409 2022-001 Material Weakness Yes L
619410 2022-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $654,922 - 0
84.010 Title I Grants to Local Educational Agencies $459,687 - 0
10.555 National School Lunch Program $201,726 Yes 1
84.367 Improving Teacher Quality State Grants $101,077 - 0
10.553 School Breakfast Program $63,250 Yes 1
84.424 Student Support and Academic Enrichment Program $43,749 - 0
84.027 Special Education_grants to States $29,321 - 0
84.425 Education Stabilization Fund $12,318 Yes 1
84.358 Rural Education $11,778 - 0
45.310 Grants to States $9,952 - 0
10.582 Fresh Fruit and Vegetable Program $7,420 - 0
84.173 Special Education_preschool Grants $2,596 - 0

Contacts

Name Title Type
SK2NA5D6EN26 Renelle Uthe Auditee
6058952579 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 not elected to use the 10 percent deminimis 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.