FAC Explorer

Audit 48951

FY End
2022-06-30
Total Expended
$4.41M
Findings
6
Programs
13
Organization: Livingston School District No. 4 & 1 (MT)
Year: 2022 Accepted: 2023-03-13
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
52161 2022-002 Significant Deficiency - A
52162 2022-002 Significant Deficiency - A
52163 2022-002 Significant Deficiency - A
628603 2022-002 Significant Deficiency - A
628604 2022-002 Significant Deficiency - A
628605 2022-002 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $580,558 Yes 1
84.010 Title I Grants to Local Educational Agencies $380,668 - 0
84.287 Twenty-First Century Community Learning Centers $337,997 - 0
84.371 Striving Readers $202,939 - 0
10.553 School Breakfast Program $182,353 - 0
93.069 Public Health Emergency Preparedness $45,945 - 0
10.582 Fresh Fruit and Vegetable Program $43,615 - 0
10.555 National School Lunch Program $36,792 - 0
84.048 Career and Technical Education -- Basic Grants to States $30,179 - 0
84.173 Special Education_preschool Grants $29,501 - 0
10.559 Summer Food Service Program for Children $26,288 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $22,625 - 0
84.027 Special Education_grants to States $17,496 - 0

Contacts

Name Title Type
Y9FJCNA4GPK9 Josh Viegut Auditee
4062220861 Kimberly E. Dare Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Livingston School District and is presented on the modified accrual basis of accounting including encumbrances. 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 Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The District has elected to not use the 10% de minimis indirect cost rate allowed by the Uniform Guidance. The District does not have any subrecipients or subrecipient expenditures.
Title: Nonmonetary Transactions Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Livingston School District and is presented on the modified accrual basis of accounting including encumbrances. 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 Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The District has elected to not use the 10% de minimis indirect cost rate allowed by the Uniform Guidance. The District received $36,792 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.

Finding Details

Finding 2022-002
2022-002 Over Payment of Wages Federal Program Information: Funding agency: U.S. Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) AL number: 84.425D and 84.425U Award year and number: 2021 - #0340612922021 and #0340612932021 Criteria or Specific Requirement: The U.S. Department of Education and Uniform Guidance require that charges to federal awards for salaries and wages be based on approved pay rates and be properly paid. Condition: During our testing of internal controls over payroll we noted two instances in which employees were paid more than their approved contract. Context: We selected a sample of 40 payroll transactions from the Elementary and Secondary School Emergency Relief (ESSER) Fund and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) funds. Questioned Costs: To be determined by grantor. Effect: The District overpaid payroll which could cause grants to be overspent. Cause: The District's controls over payroll did not function correctly and the recalculation of mid year compensation adjustments were not properly reviewed by the District to ensure they were correct. Repeat: No Auditor's Recommendation: We recommend the District implement controls to ensure that payrates are properly calculated and that those calculations are reviewed by the appropriate level of management. View of Responsible Officials:
Finding 2022-002
2022-002 Over Payment of Wages Federal Program Information: Funding agency: U.S. Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) AL number: 84.425D and 84.425U Award year and number: 2021 - #0340612922021 and #0340612932021 Criteria or Specific Requirement: The U.S. Department of Education and Uniform Guidance require that charges to federal awards for salaries and wages be based on approved pay rates and be properly paid. Condition: During our testing of internal controls over payroll we noted two instances in which employees were paid more than their approved contract. Context: We selected a sample of 40 payroll transactions from the Elementary and Secondary School Emergency Relief (ESSER) Fund and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) funds. Questioned Costs: To be determined by grantor. Effect: The District overpaid payroll which could cause grants to be overspent. Cause: The District's controls over payroll did not function correctly and the recalculation of mid year compensation adjustments were not properly reviewed by the District to ensure they were correct. Repeat: No Auditor's Recommendation: We recommend the District implement controls to ensure that payrates are properly calculated and that those calculations are reviewed by the appropriate level of management. View of Responsible Officials:
Finding 2022-002
2022-002 Over Payment of Wages Federal Program Information: Funding agency: U.S. Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) AL number: 84.425D and 84.425U Award year and number: 2021 - #0340612922021 and #0340612932021 Criteria or Specific Requirement: The U.S. Department of Education and Uniform Guidance require that charges to federal awards for salaries and wages be based on approved pay rates and be properly paid. Condition: During our testing of internal controls over payroll we noted two instances in which employees were paid more than their approved contract. Context: We selected a sample of 40 payroll transactions from the Elementary and Secondary School Emergency Relief (ESSER) Fund and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) funds. Questioned Costs: To be determined by grantor. Effect: The District overpaid payroll which could cause grants to be overspent. Cause: The District's controls over payroll did not function correctly and the recalculation of mid year compensation adjustments were not properly reviewed by the District to ensure they were correct. Repeat: No Auditor's Recommendation: We recommend the District implement controls to ensure that payrates are properly calculated and that those calculations are reviewed by the appropriate level of management. View of Responsible Officials:
Finding 2022-002
2022-002 Over Payment of Wages Federal Program Information: Funding agency: U.S. Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) AL number: 84.425D and 84.425U Award year and number: 2021 - #0340612922021 and #0340612932021 Criteria or Specific Requirement: The U.S. Department of Education and Uniform Guidance require that charges to federal awards for salaries and wages be based on approved pay rates and be properly paid. Condition: During our testing of internal controls over payroll we noted two instances in which employees were paid more than their approved contract. Context: We selected a sample of 40 payroll transactions from the Elementary and Secondary School Emergency Relief (ESSER) Fund and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) funds. Questioned Costs: To be determined by grantor. Effect: The District overpaid payroll which could cause grants to be overspent. Cause: The District's controls over payroll did not function correctly and the recalculation of mid year compensation adjustments were not properly reviewed by the District to ensure they were correct. Repeat: No Auditor's Recommendation: We recommend the District implement controls to ensure that payrates are properly calculated and that those calculations are reviewed by the appropriate level of management. View of Responsible Officials:
Finding 2022-002
2022-002 Over Payment of Wages Federal Program Information: Funding agency: U.S. Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) AL number: 84.425D and 84.425U Award year and number: 2021 - #0340612922021 and #0340612932021 Criteria or Specific Requirement: The U.S. Department of Education and Uniform Guidance require that charges to federal awards for salaries and wages be based on approved pay rates and be properly paid. Condition: During our testing of internal controls over payroll we noted two instances in which employees were paid more than their approved contract. Context: We selected a sample of 40 payroll transactions from the Elementary and Secondary School Emergency Relief (ESSER) Fund and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) funds. Questioned Costs: To be determined by grantor. Effect: The District overpaid payroll which could cause grants to be overspent. Cause: The District's controls over payroll did not function correctly and the recalculation of mid year compensation adjustments were not properly reviewed by the District to ensure they were correct. Repeat: No Auditor's Recommendation: We recommend the District implement controls to ensure that payrates are properly calculated and that those calculations are reviewed by the appropriate level of management. View of Responsible Officials:
Finding 2022-002
2022-002 Over Payment of Wages Federal Program Information: Funding agency: U.S. Department of Education Title: Elementary and Secondary School Emergency Relief (ESSER) Fund, American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) AL number: 84.425D and 84.425U Award year and number: 2021 - #0340612922021 and #0340612932021 Criteria or Specific Requirement: The U.S. Department of Education and Uniform Guidance require that charges to federal awards for salaries and wages be based on approved pay rates and be properly paid. Condition: During our testing of internal controls over payroll we noted two instances in which employees were paid more than their approved contract. Context: We selected a sample of 40 payroll transactions from the Elementary and Secondary School Emergency Relief (ESSER) Fund and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) funds. Questioned Costs: To be determined by grantor. Effect: The District overpaid payroll which could cause grants to be overspent. Cause: The District's controls over payroll did not function correctly and the recalculation of mid year compensation adjustments were not properly reviewed by the District to ensure they were correct. Repeat: No Auditor's Recommendation: We recommend the District implement controls to ensure that payrates are properly calculated and that those calculations are reviewed by the appropriate level of management. View of Responsible Officials: