FAC Explorer

Audit 49829

FY End
2022-08-31
Total Expended
$6.93M
Findings
2
Programs
14
Organization: Winnebago Public Schools District #17 (NE)
Year: 2022 Accepted: 2022-11-21
Auditor: Nichols Rise & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58906 2022-003 Significant Deficiency - L
635348 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $3.59M Yes 1
84.184 Safe and Drug-Free Schools and Communities_national Programs $1.01M Yes 0
84.010 Title I Grants to Local Educational Agencies $689,588 - 0
10.555 National School Lunch Program $356,664 - 0
84.027 Special Education_grants to States $208,388 - 0
84.425 Education Stabilization Fund $158,555 - 0
10.553 School Breakfast Program $148,249 - 0
84.060 Indian Education_grants to Local Educational Agencies $144,725 - 0
32.009 Emergency Connectivity Fund Program $63,911 - 0
10.569 Emergency Food Assistance Program (food Commodities) $38,859 - 0
10.582 Fresh Fruit and Vegetable Program $17,963 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $17,024 - 0
93.981 Improving Student Health and Academic Achievement Through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools $8,922 - 0
84.173 Special Education_preschool Grants $8,529 - 0

Contacts

Name Title Type
K2BCLN7USJP6 Dan Fehringer Auditee
4028782244 Danielle Brown Auditor
No contacts on file

Notes to SEFA

Accounting Policies: EXPENDITURES ARE REPORTED ON THE MODIFIED CASH BASIS OF ACCOUNTING. THE 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. De Minimis Rate Used: Y Rate Explanation: THE DISTRICT HAS ELECTED TO USE THE 10 PERCENT DE MINIMUMS INDIRECT COST RATE ALLOWED UNDER THE UNIFORM GUIDANCE FOR SAFE AND DRUG FREE SCHOOLS AND COMMUNITIES AND A 2.26 PERCENT INDIRECT COST RATE FOR IDEA, SPECIAL EDUCATION AS MANDATED BY THE GRANTOR AS PART OF THEIR FEDERAL EXPENDITURES DURING THE YEAR ENDED AUGUST 31, 2022. THE DISTRICT HAS NOT INCLUDED INDIRECT COSTS FOR ALL OTHER FEDERAL AWARDS.

Finding Details

Finding 2022-003
Condition: On the application, one child was incorrectly included in the count for Children Without Disabilities Who Reside on Federal Land. The child does not reside on federal land and does not have a parent who is employed on federal property therefore should have been included in the count for non-federally connected students as part of total membership. Criteria: Annually, the District must submit an application providing counts of federally connected children in various categories. Cause: Procedures in place to monitor accuracy of the final application before submission were not sufficient to avoid undetected errors. Effect: The District may receive more Impact Aid under the grant application than it is eligible due to one additional child incorrectly included in the count for federally connected children in general. Recommendation: The District should add a formula to the source census file to compare the number of children for each category to the application.
Finding 2022-003
Condition: On the application, one child was incorrectly included in the count for Children Without Disabilities Who Reside on Federal Land. The child does not reside on federal land and does not have a parent who is employed on federal property therefore should have been included in the count for non-federally connected students as part of total membership. Criteria: Annually, the District must submit an application providing counts of federally connected children in various categories. Cause: Procedures in place to monitor accuracy of the final application before submission were not sufficient to avoid undetected errors. Effect: The District may receive more Impact Aid under the grant application than it is eligible due to one additional child incorrectly included in the count for federally connected children in general. Recommendation: The District should add a formula to the source census file to compare the number of children for each category to the application.