FAC Explorer

Audit 50289

FY End
2022-06-30
Total Expended
$2.70M
Findings
4
Programs
12
Organization: Unified School District Number 214 (KS)
Year: 2022 Accepted: 2023-02-23
Auditor: Dirks Anthony & Duncan LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
51974 2022-001 Significant Deficiency - I
51975 2022-002 Significant Deficiency - F
628416 2022-001 Significant Deficiency - I
628417 2022-002 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.00M Yes 2
10.555 National School Lunch Program $644,669 - 0
84.010 Title I Grants to Local Educational Agencies $353,462 - 0
10.553 School Breakfast Program $243,277 - 0
10.559 Summer Food Service Program for Children $141,720 - 0
84.287 Twenty-First Century Community Learning Centers $81,600 - 0
84.011 Migrant Education_state Grant Program $78,400 Yes 0
84.367 Improving Teacher Quality State Grants $59,547 - 0
84.365 English Language Acquisition State Grants $44,822 - 0
84.424 Student Support and Academic Enrichment Program $25,436 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $21,067 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
MJVFL1NPZLA9 Stacy Figgins Auditee
6203563655 Mathew Medill Auditor
No contacts on file

Notes to SEFA

Title: Funds Expended Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Unified School District Number 214, Ulysses, 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$ 1,030,280General Fund60Special Education Fund25,758From State, Federal and Other Grant Funds:ESSER974,881Title I Low Income353,462Title I Migrant78,400Supporting Effective Instruction59,487English Language Acquisition44,822KDHE Covid Testing Grant21,067ESSA25,43621st Century After School81,600$ 2,695,253
Title: Summary of Significant Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Unified School District Number 214, Ulysses, 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.

Finding Details

Finding 2022-001
FINDING 2022-001 SIGNIFICANT DEFICENCY and MATERIAL NONCOMPLIANCE Suspension and Debarment Condition: District did not verify that an entity with which it planned to enter into a covered transaction was not debarred, suspended or otherwise excluded as required by board policy and federal guidelines. (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6) Criteria: Recommended Procedures Cause: During the course of the audit, we determined there exists a high reliance upon key positions of management to operate the procurement process without sufficient third-party review or involvement. Effect: The District entered into a covered transaction with Central Consolidated, Inc. without verifying they were not debarred, suspended or otherwise excluded. Recommendations: The Board of Directors, the Director and key positions of management should re-assess the current board policy and potentially add encompassing compensating controls. The Board should then periodically check that all procedures agreed upon are operational and effective, and adjust procedures as needed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2022-002
FINDING 2022-002 SIGNIFICANT DEFICENCY and MATERIAL NONCOMPLIANCE Equipment/Real Property Management Condition: Equipment and property purchased were not subject to inventory management as required by federal guidelines. (2 CFR sections 200.313(c) through (e)) Criteria: Recommended Procedures Cause: During the course of the audit, we determined there lacked an internal control system and inventory management for items not related to technology. Effect: The HVAC repairs were not subject to applicable inventory control, log maintenance, and disposition requirements. Recommendations: The Board of Directors, the Director and key positions of management should adequately document internal control procedures for equipment inventory, log maintenance, and dispositions requirements consistent with 2 CFR sections 200.313(c) through (e). Board should then periodically check that all procedures agreed upon are operational and effective, and adjust procedures as needed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2022-001
FINDING 2022-001 SIGNIFICANT DEFICENCY and MATERIAL NONCOMPLIANCE Suspension and Debarment Condition: District did not verify that an entity with which it planned to enter into a covered transaction was not debarred, suspended or otherwise excluded as required by board policy and federal guidelines. (2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.209-6) Criteria: Recommended Procedures Cause: During the course of the audit, we determined there exists a high reliance upon key positions of management to operate the procurement process without sufficient third-party review or involvement. Effect: The District entered into a covered transaction with Central Consolidated, Inc. without verifying they were not debarred, suspended or otherwise excluded. Recommendations: The Board of Directors, the Director and key positions of management should re-assess the current board policy and potentially add encompassing compensating controls. The Board should then periodically check that all procedures agreed upon are operational and effective, and adjust procedures as needed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.
Finding 2022-002
FINDING 2022-002 SIGNIFICANT DEFICENCY and MATERIAL NONCOMPLIANCE Equipment/Real Property Management Condition: Equipment and property purchased were not subject to inventory management as required by federal guidelines. (2 CFR sections 200.313(c) through (e)) Criteria: Recommended Procedures Cause: During the course of the audit, we determined there lacked an internal control system and inventory management for items not related to technology. Effect: The HVAC repairs were not subject to applicable inventory control, log maintenance, and disposition requirements. Recommendations: The Board of Directors, the Director and key positions of management should adequately document internal control procedures for equipment inventory, log maintenance, and dispositions requirements consistent with 2 CFR sections 200.313(c) through (e). Board should then periodically check that all procedures agreed upon are operational and effective, and adjust procedures as needed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding. See separate document for planned corrective actions.