FAC Explorer

Audit 50283

FY End
2022-06-30
Total Expended
$837,225
Findings
8
Programs
12
Organization: Unified School District Number 494 (KS)
Year: 2022 Accepted: 2023-02-23
Auditor: Dirks Anthony & Duncan LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
45152 2022-001 Significant Deficiency - L
45153 2022-001 Significant Deficiency - L
45154 2022-001 Significant Deficiency - L
45155 2022-001 Significant Deficiency - L
621594 2022-001 Significant Deficiency - L
621595 2022-001 Significant Deficiency - L
621596 2022-001 Significant Deficiency - L
621597 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $257,567 Yes 1
84.010 Title I Grants to Local Educational Agencies $166,105 - 0
84.011 Migrant Education_state Grant Program $125,250 - 0
84.425 Education Stabilization Fund $89,659 - 0
10.553 School Breakfast Program $42,382 Yes 1
10.559 Summer Food Service Program for Children $36,277 Yes 1
84.358 Rural Education $28,317 - 0
10.582 Fresh Fruit and Vegetable Program $27,032 Yes 1
84.365 English Language Acquisition State Grants $24,343 - 0
84.367 Improving Teacher Quality State Grants $21,626 - 0
84.424 Student Support and Academic Enrichment Program $18,053 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
XKCTUHLX2817 Paul Larkin Auditee
6203847446 Mathew Medill Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Audit Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Unified School District Number 494, Syracuse, Kanas (the District) under programs of the federal government for the year ended June 30, 2022. The information in this schedule if 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 (Uniform Guidance). Because the schedule presents only a select portion of the operations of District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District. The Schedule is presented using regulatory basis of accounting prescribed by the Kanas Municipal Audit and Accounting Guide (as described in Note 1 to the financial statement), which is the same basis of accounting as the financial statement accompanying this schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported in the Schedule of Expenditures of Federal Awards (SEFA) are reported using the accounting practices prescribed by the State of Kansas to demonstrate compliance with the cash and budget laws of the State of Kansas, the same as the financial statement accompanying this schedule.
Title: Fund Expended Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Unified School District Number 494, Syracuse, Kanas (the District) under programs of the federal government for the year ended June 30, 2022. The information in this schedule if 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 (Uniform Guidance). Because the schedule presents only a select portion of the operations of District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District. The Schedule is presented using regulatory basis of accounting prescribed by the Kanas Municipal Audit and Accounting Guide (as described in Note 1 to the financial statement), which is the same basis of accounting as the financial statement accompanying this schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Funds where federal expenditures were receipted and expended:Food Service Fund$ 363,872From State, Federal and Other Grant Funds:Title I Low Income166,105Title I Migrant125,250Supporting Effective Instruction21,626English Language Acquisition 24,343Student Support & Academic Enrichment Program18,053Small Rural Schools Grant (REAP)28.317ESSER II89,659$ 837,225

Finding Details

Finding 2022-001
U.S. Department of Education Passed Through Kansas State Department of Education Program Name: Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553; 10.582; 10.559 Finding 2022-001 SIGNIFICANT DEFICENCY Internal Controls Criteria: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.303 ?the non-federal entity must establish and maintain effective internal control over the Federal aware that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: When investigating the controls related to Child Nutrition Cluster reporting to the State of Kanas, we became aware that the same individual compiling the information is the same submitting the reports with no secondary review. Cause: The controls related to reporting for Child Nutrition Cluster are non-existent. Effect: There is no internal control related to reporting for Child Nutrition Cluster. Recommendations: The District should have an employee compare the District Treasurer?s supporting documentation and the Child Nutrition report before its submission to the State of Kansas for its accuracy. After the approval by the secondary review employee, the report submitted should be printed, initialed by the secondary reviewer, stapled with the information used to compile the report and combined with all financial records for the fiscal year. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2022-001
U.S. Department of Education Passed Through Kansas State Department of Education Program Name: Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553; 10.582; 10.559 Finding 2022-001 SIGNIFICANT DEFICENCY Internal Controls Criteria: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.303 ?the non-federal entity must establish and maintain effective internal control over the Federal aware that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: When investigating the controls related to Child Nutrition Cluster reporting to the State of Kanas, we became aware that the same individual compiling the information is the same submitting the reports with no secondary review. Cause: The controls related to reporting for Child Nutrition Cluster are non-existent. Effect: There is no internal control related to reporting for Child Nutrition Cluster. Recommendations: The District should have an employee compare the District Treasurer?s supporting documentation and the Child Nutrition report before its submission to the State of Kansas for its accuracy. After the approval by the secondary review employee, the report submitted should be printed, initialed by the secondary reviewer, stapled with the information used to compile the report and combined with all financial records for the fiscal year. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2022-001
U.S. Department of Education Passed Through Kansas State Department of Education Program Name: Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553; 10.582; 10.559 Finding 2022-001 SIGNIFICANT DEFICENCY Internal Controls Criteria: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.303 ?the non-federal entity must establish and maintain effective internal control over the Federal aware that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: When investigating the controls related to Child Nutrition Cluster reporting to the State of Kanas, we became aware that the same individual compiling the information is the same submitting the reports with no secondary review. Cause: The controls related to reporting for Child Nutrition Cluster are non-existent. Effect: There is no internal control related to reporting for Child Nutrition Cluster. Recommendations: The District should have an employee compare the District Treasurer?s supporting documentation and the Child Nutrition report before its submission to the State of Kansas for its accuracy. After the approval by the secondary review employee, the report submitted should be printed, initialed by the secondary reviewer, stapled with the information used to compile the report and combined with all financial records for the fiscal year. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2022-001
U.S. Department of Education Passed Through Kansas State Department of Education Program Name: Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553; 10.582; 10.559 Finding 2022-001 SIGNIFICANT DEFICENCY Internal Controls Criteria: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.303 ?the non-federal entity must establish and maintain effective internal control over the Federal aware that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: When investigating the controls related to Child Nutrition Cluster reporting to the State of Kanas, we became aware that the same individual compiling the information is the same submitting the reports with no secondary review. Cause: The controls related to reporting for Child Nutrition Cluster are non-existent. Effect: There is no internal control related to reporting for Child Nutrition Cluster. Recommendations: The District should have an employee compare the District Treasurer?s supporting documentation and the Child Nutrition report before its submission to the State of Kansas for its accuracy. After the approval by the secondary review employee, the report submitted should be printed, initialed by the secondary reviewer, stapled with the information used to compile the report and combined with all financial records for the fiscal year. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2022-001
U.S. Department of Education Passed Through Kansas State Department of Education Program Name: Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553; 10.582; 10.559 Finding 2022-001 SIGNIFICANT DEFICENCY Internal Controls Criteria: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.303 ?the non-federal entity must establish and maintain effective internal control over the Federal aware that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: When investigating the controls related to Child Nutrition Cluster reporting to the State of Kanas, we became aware that the same individual compiling the information is the same submitting the reports with no secondary review. Cause: The controls related to reporting for Child Nutrition Cluster are non-existent. Effect: There is no internal control related to reporting for Child Nutrition Cluster. Recommendations: The District should have an employee compare the District Treasurer?s supporting documentation and the Child Nutrition report before its submission to the State of Kansas for its accuracy. After the approval by the secondary review employee, the report submitted should be printed, initialed by the secondary reviewer, stapled with the information used to compile the report and combined with all financial records for the fiscal year. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2022-001
U.S. Department of Education Passed Through Kansas State Department of Education Program Name: Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553; 10.582; 10.559 Finding 2022-001 SIGNIFICANT DEFICENCY Internal Controls Criteria: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.303 ?the non-federal entity must establish and maintain effective internal control over the Federal aware that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: When investigating the controls related to Child Nutrition Cluster reporting to the State of Kanas, we became aware that the same individual compiling the information is the same submitting the reports with no secondary review. Cause: The controls related to reporting for Child Nutrition Cluster are non-existent. Effect: There is no internal control related to reporting for Child Nutrition Cluster. Recommendations: The District should have an employee compare the District Treasurer?s supporting documentation and the Child Nutrition report before its submission to the State of Kansas for its accuracy. After the approval by the secondary review employee, the report submitted should be printed, initialed by the secondary reviewer, stapled with the information used to compile the report and combined with all financial records for the fiscal year. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2022-001
U.S. Department of Education Passed Through Kansas State Department of Education Program Name: Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553; 10.582; 10.559 Finding 2022-001 SIGNIFICANT DEFICENCY Internal Controls Criteria: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.303 ?the non-federal entity must establish and maintain effective internal control over the Federal aware that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: When investigating the controls related to Child Nutrition Cluster reporting to the State of Kanas, we became aware that the same individual compiling the information is the same submitting the reports with no secondary review. Cause: The controls related to reporting for Child Nutrition Cluster are non-existent. Effect: There is no internal control related to reporting for Child Nutrition Cluster. Recommendations: The District should have an employee compare the District Treasurer?s supporting documentation and the Child Nutrition report before its submission to the State of Kansas for its accuracy. After the approval by the secondary review employee, the report submitted should be printed, initialed by the secondary reviewer, stapled with the information used to compile the report and combined with all financial records for the fiscal year. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2022-001
U.S. Department of Education Passed Through Kansas State Department of Education Program Name: Child Nutrition Cluster Federal Assistance Listing Numbers: 10.553; 10.582; 10.559 Finding 2022-001 SIGNIFICANT DEFICENCY Internal Controls Criteria: Pursuant to the Code of Federal Regulations (CFR), Title 2 Grants and Agreements, Subpart D Post Federal Award Requirements, Section 200.303 ?the non-federal entity must establish and maintain effective internal control over the Federal aware that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.? Condition: When investigating the controls related to Child Nutrition Cluster reporting to the State of Kanas, we became aware that the same individual compiling the information is the same submitting the reports with no secondary review. Cause: The controls related to reporting for Child Nutrition Cluster are non-existent. Effect: There is no internal control related to reporting for Child Nutrition Cluster. Recommendations: The District should have an employee compare the District Treasurer?s supporting documentation and the Child Nutrition report before its submission to the State of Kansas for its accuracy. After the approval by the secondary review employee, the report submitted should be printed, initialed by the secondary reviewer, stapled with the information used to compile the report and combined with all financial records for the fiscal year. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.