FAC Explorer

Audit 45732

FY End
2022-06-30
Total Expended
$3.18M
Findings
0
Programs
28
Organization: Bremen Public Schools (IN)
Year: 2022 Accepted: 2023-03-27
Auditor: Indiana State Board of Accounts

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program Fy 22 $660,619 Yes 0
10.555 National School Lunch Programfy 21 $455,629 Yes 0
84.027 Special Education_grants to States Fy 22 $357,632 - 0
84.027 Special Education_grants to States Fy 21 $342,573 - 0
84.425 Education Stabilization Fund Fy 22 $252,249 - 0
84.010 Title I Grants to Local Educational Agencies Fy 22 $126,655 - 0
84.287 Twenty-First Century Community Learning Centers Fy 22 $108,219 - 0
84.287 Twenty-First Century Community Learning Centers Fy 21 $104,685 - 0
84.425 Education Stabilization Fund Fy 21 $93,716 - 0
84.010 Title I Grants to Local Educational Agencies Fy 21 $89,293 - 0
10.553 School Breakfast Program Fy 22 $71,619 Yes 0
10.555 National School Lunch Program Fy 21 $66,019 Yes 0
84.027 Individuals with Disabilities Education Act/american Rescue Plan Act of 2021 (arp) Fy 22 $45,423 - 0
84.367 Improving Teacher Quality State Grants Fy 21 $44,651 - 0
10.559 Summer Food Service Program for Children Fy 21 $43,842 Yes 0
93.575 Child Care and Development Block Grant Fy 22 $40,220 - 0
93.778 Medical Assistance Program Fy 22 $30,301 - 0
84.365 English Language Acquisition State Grants Fy 21 $28,240 - 0
84.367 Improving Teacher Quality State Grants Fy 22 $18,244 - 0
93.778 Medical Assistance Program Fy 21 $16,377 - 0
10.559 Summer Food Service Program for Children Fy 22 $14,779 Yes 0
84.365 English Language Acquisition State Grants Fy 22 $12,349 - 0
84.424 Student Support and Academic Enrichment Program Fy 21 $10,836 - 0
84.173 Special Education_preschool Grants Fy 21 $9,441 - 0
84.173 Special Education_preschool Grants Fy 22 $7,634 - 0
10.553 School Breakfast Program Fy 21 $5,744 Yes 0
84.173 Individuals with Disabilities Education Act/american Rescue Plan Act of 2021 (arp) Fy 22 $2,807 - 0
10.649 Pandemic Ebt Administrative Costs Fy 22 $614 - 0

Contacts

Name Title Type
MZ7JHNYXMKN5 Stephanie Pittman Auditee
5745463929 Beth Kelley,cpa Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1. Summary of Significant Accounting PoliciesA. Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federalgrant activity of the School Corporation under programs of the federal government for theyears ended June 30, 2021 and 2022. The information in the SEFA is presented in accordancewith the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Because the SEFA presents only a select portion of the operations ofthe School Corporation, it is not intended to and does not present the financial position of theSchool Corporation.The Uniform Guidance requires an annual audit of nonfederal entities expending a totalamount of federal awards equal to or in excess of $750,000 in any fiscal year unless byconstitution or statute a less frequent audit is required. In accordance with Indiana Code(IC 5-11-1-25), audits of school corporations shall be conducted biennially. Such audits shallinclude both years within the biennial period.B. Other Significant Accounting PoliciesExpenditures reported on the SEFA are reported on the cash basis of accounting. Suchexpenditures are recognized following, as applicable, either the cost principles in OMBCircular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the costprinciples contained in the Uniform Guidance, wherein certain types of expenditures are notallowed or are limited as to reimbursement. When federal grants are received on a reimbursementbasis, the federal awards are considered expended when the reimbursement isreceived. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.