FAC Explorer

Audit 48880

FY End
2022-06-30
Total Expended
$1.87M
Findings
2
Programs
12
Organization: Shiloh Neighborhood Development Corporation (OH)
Year: 2022 Accepted: 2023-06-13
Auditor: Denning Downey and Associates Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43859 2022-009 Material Weakness - L
620301 2022-009 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $964,258 Yes 1
10.555 National School Lunch Program $60,099 - 0
84.060 Indian Education_grants to Local Educational Agencies $51,005 - 0
15.130 Indian Education_assistance to Schools $41,822 - 0
10.553 School Breakfast Program $29,967 - 0
84.010 Title I Grants to Local Educational Agencies $26,491 - 0
10.558 Child and Adult Care Food Program $25,537 - 0
10.559 Summer Food Service Program for Children $12,359 - 0
84.358 Rural Education $9,272 - 0
84.048 Career and Technical Education -- Basic Grants to States $6,714 - 0
10.582 Fresh Fruit and Vegetable Program $2,248 - 0
84.425 Education Stabilization Fund $1,017 - 0

Contacts

Name Title Type
XXXXXXXXXXXX Ed Bauer Auditee
4066952241 Robert Denning Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of Presentation and Significant Accounting PoliciesThe accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of Frazer Public Schools, Valley County, Montana. The information in this schedule is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the schedule presents only a selected portion of the operations of the Frazer Public Schools, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Frazer Public Schools. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in preparation of the basic financial statements.Expenditures reported on the Schedule are reported on the 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.The Frazer Public Schools has elected not to use the 10 percent de Minimis indirect cost rate as provided in Sec. 200.414 Indirect Costs under Uniform Guidance.Value of Federal Awards Expended in the form of Noncash Assistance? Food Commodities value equals the fair value at the time of the receipt $7,110. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-009
2022-009 CFDA Title: Impact Aid CFDA Number: 84.041 Federal Award Number: N/A Federal Agency: Department of Education Pass-through Entity: N/A Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The audit was not completed until April 2023. Context: Per review of the au it compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th 2022 was due to the State and the Federal government by March 31, 2023 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The District audit was not completed timely and is not in compliance with state and federal regulations. Cause: The District was unable to provide requested documentation to auditors timely to ensure audit was completed by deadline. Recommendation: We recommend the District complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.
Finding 2022-009
2022-009 CFDA Title: Impact Aid CFDA Number: 84.041 Federal Award Number: N/A Federal Agency: Department of Education Pass-through Entity: N/A Condition: Montana local governments with a June 30th fiscal year end must submit their audit report to the MT Department of Administration and the Federal Clearing house by March 31st, following the fiscal year end. The audit was not completed until April 2023. Context: Per review of the au it compliance requirements for both the State of Montana and the Federal government. Criteria: The audit for the fiscal year ended June 30th 2022 was due to the State and the Federal government by March 31, 2023 as required by MT Administrative Rules 2.4.411 and the Federal Uniform Guidance/A-133 rules. Effect: The District audit was not completed timely and is not in compliance with state and federal regulations. Cause: The District was unable to provide requested documentation to auditors timely to ensure audit was completed by deadline. Recommendation: We recommend the District complete their annual audits in compliance with MT Administrative Rules 2.4.411 and federal rules described in the Uniform Guidance/A-133.