FAC Explorer

Audit 50276

FY End
2022-06-30
Total Expended
$4.17M
Findings
6
Programs
13
Organization: White River School District No. 47-1 (SD)
Year: 2022 Accepted: 2023-01-22
Auditor: Schoenfish & CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
52411 2022-001 Material Weakness Yes L
52412 2022-001 Material Weakness Yes L
52413 2022-001 Material Weakness Yes L
628853 2022-001 Material Weakness Yes L
628854 2022-001 Material Weakness Yes L
628855 2022-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $1.91M Yes 1
84.425 Education Stabilization Fund $711,012 Yes 1
84.010 Title I Grants to Local Educational Agencies $528,088 - 0
10.555 National School Lunch Program $218,099 - 0
10.553 School Breakfast Program $79,731 - 0
84.367 Improving Teacher Quality State Grants $65,070 - 0
84.424 Student Support and Academic Enrichment Program $55,597 - 0
84.060 Indian Education_grants to Local Educational Agencies $53,803 - 0
84.027 Special Education_grants to States $28,667 - 0
10.582 Fresh Fruit and Vegetable Program $14,325 - 0
84.358 Rural Education $4,490 - 0
84.173 Special Education_preschool Grants $2,539 - 0
39.003 Donation of Federal Surplus Personal Property $716 - 0

Contacts

Name Title Type
RVLJS9BMMCE1 Kimberly Olson Auditee
6052593196 Randy R 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 deminimis 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.