FAC Explorer

Audit 45465

FY End
2022-06-30
Total Expended
$1.22M
Findings
10
Programs
12
Organization: Parkston School District No. 33-3 (SD)
Year: 2022 Accepted: 2023-03-26
Auditor: Schoenfish & CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46530 2022-001 Material Weakness Yes L
46531 2022-001 Material Weakness Yes L
46532 2022-001 Material Weakness Yes L
46533 2022-001 Material Weakness Yes L
46534 2022-001 Material Weakness Yes L
622972 2022-001 Material Weakness Yes L
622973 2022-001 Material Weakness Yes L
622974 2022-001 Material Weakness Yes L
622975 2022-001 Material Weakness Yes L
622976 2022-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $273,510 Yes 1
84.010 Title I Grants to Local Educational Agencies $205,387 - 0
84.425 Education Stabilization Fund $202,841 Yes 1
10.553 School Breakfast Program $37,301 Yes 1
84.027 Special Education_grants to States $30,346 - 0
84.367 Improving Teacher Quality State Grants $29,389 - 0
84.424 Student Support and Academic Enrichment Program $22,353 - 0
84.358 Rural Education $15,296 - 0
84.173 Special Education_preschool Grants $2,687 - 0
84.048 Career and Technical Education -- Basic Grants to States $2,232 - 0
84.181 Special Education-Grants for Infants and Families $1,286 - 0
45.310 Grants to States $697 - 0

Contacts

Name Title Type
NHK8KH4PZBX4 Craig Bruening Auditee
6059283368 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 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.