FAC Explorer

Audit 52864

FY End
2022-06-30
Total Expended
$3.27M
Findings
6
Programs
21
Organization: Sitka School District (AK)
Year: 2022 Accepted: 2023-01-08
Auditor: Altman Rogers & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
50494 2022-002 Significant Deficiency - L
50495 2022-002 Significant Deficiency - L
50496 2022-002 Significant Deficiency - L
626936 2022-002 Significant Deficiency - L
626937 2022-002 Significant Deficiency - L
626938 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $641,388 Yes 1
84.010 Title I Grants to Local Educational Agencies $203,805 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $203,371 - 0
84.011 Migrant Education_state Grant Program $145,830 - 0
84.060 Indian Education_grants to Local Educational Agencies $140,854 - 0
10.553 School Breakfast Program $118,033 - 0
94.006 Americorps $100,000 - 0
84.367 Improving Teacher Quality State Grants $68,983 - 0
84.041 Impact Aid $60,816 - 0
84.048 Career and Technical Education -- Basic Grants to States $44,979 - 0
10.555 National School Lunch Program $29,266 - 0
84.424 Student Support and Academic Enrichment Program $21,163 - 0
10.582 Fresh Fruit and Vegetable Program $15,375 - 0
10.575 Farm to School Grant Program $14,219 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $12,719 - 0
84.027 Special Education_grants to States $8,000 - 0
84.173 Special Education_preschool Grants $6,337 - 0
45.310 Grants to States $6,000 - 0
45.025 Promotion of the Arts_partnership Agreements $4,553 - 0
84.365 English Language Acquisition State Grants $2,890 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
MLSNWCVKLNS5 Leslie Young Auditee
9079651254 Steve Wadleigh Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Sitka School District under programs of the federal government for the year ended June 30, 2022. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Sitka School District, it is not intended to and does not present the basic financial statements of Sitka School District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. No federal funds were passed through to subrecipients.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Sitka School District under programs of the federal government for the year ended June 30, 2022. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Sitka School District, it is not intended to and does not present the basic financial statements of Sitka School District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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. Sitka School District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform guidance.

Finding Details

Finding 2022-002
Federal Agency: U.S. Department of Education Pass Through Agency: State of Alaska, Department of Education and Early Development Federal Programs: COVID 19- Education Stabilization Fund Assistance Listing Numbers: 84.425D/W/U Award Numbers: ER 22.SISD.01, AH 22.SISD.01 (State of Alaska), S4256210020 (U.S. Department of Education) Award Years: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements state that quarterly financial reports must be submitted within 30 days of the end of the quarter. The Sitka School District is required to provide quarterly reimbursement request reports that contain program related costs incurred during the covered period. Condition and Context: Two quarterly reports were tested for the reporting requirements of the program. It was noted that the Sitka School District did not adhere to quarterly reporting requirements specified in the grant agreement. One of the two reports tested was submitted late. Cause: Lack of internal controls related to reporting requirements. Effect: The Sitka School District was not in compliance with reporting requirements which could cause a decrease in funding. This could also result in lack of reimbursement of expenditures already incurred by the program. Repeat Finding: This was not a repeat finding for this program, therefore we believe this to be an isolated issue to this program. Questioned Costs: None reported. Recommendation: We recommend that management put internal controls in place over reporting to ensure they comply with reporting requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-002
Federal Agency: U.S. Department of Education Pass Through Agency: State of Alaska, Department of Education and Early Development Federal Programs: COVID 19- Education Stabilization Fund Assistance Listing Numbers: 84.425D/W/U Award Numbers: ER 22.SISD.01, AH 22.SISD.01 (State of Alaska), S4256210020 (U.S. Department of Education) Award Years: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements state that quarterly financial reports must be submitted within 30 days of the end of the quarter. The Sitka School District is required to provide quarterly reimbursement request reports that contain program related costs incurred during the covered period. Condition and Context: Two quarterly reports were tested for the reporting requirements of the program. It was noted that the Sitka School District did not adhere to quarterly reporting requirements specified in the grant agreement. One of the two reports tested was submitted late. Cause: Lack of internal controls related to reporting requirements. Effect: The Sitka School District was not in compliance with reporting requirements which could cause a decrease in funding. This could also result in lack of reimbursement of expenditures already incurred by the program. Repeat Finding: This was not a repeat finding for this program, therefore we believe this to be an isolated issue to this program. Questioned Costs: None reported. Recommendation: We recommend that management put internal controls in place over reporting to ensure they comply with reporting requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-002
Federal Agency: U.S. Department of Education Pass Through Agency: State of Alaska, Department of Education and Early Development Federal Programs: COVID 19- Education Stabilization Fund Assistance Listing Numbers: 84.425D/W/U Award Numbers: ER 22.SISD.01, AH 22.SISD.01 (State of Alaska), S4256210020 (U.S. Department of Education) Award Years: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements state that quarterly financial reports must be submitted within 30 days of the end of the quarter. The Sitka School District is required to provide quarterly reimbursement request reports that contain program related costs incurred during the covered period. Condition and Context: Two quarterly reports were tested for the reporting requirements of the program. It was noted that the Sitka School District did not adhere to quarterly reporting requirements specified in the grant agreement. One of the two reports tested was submitted late. Cause: Lack of internal controls related to reporting requirements. Effect: The Sitka School District was not in compliance with reporting requirements which could cause a decrease in funding. This could also result in lack of reimbursement of expenditures already incurred by the program. Repeat Finding: This was not a repeat finding for this program, therefore we believe this to be an isolated issue to this program. Questioned Costs: None reported. Recommendation: We recommend that management put internal controls in place over reporting to ensure they comply with reporting requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-002
Federal Agency: U.S. Department of Education Pass Through Agency: State of Alaska, Department of Education and Early Development Federal Programs: COVID 19- Education Stabilization Fund Assistance Listing Numbers: 84.425D/W/U Award Numbers: ER 22.SISD.01, AH 22.SISD.01 (State of Alaska), S4256210020 (U.S. Department of Education) Award Years: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements state that quarterly financial reports must be submitted within 30 days of the end of the quarter. The Sitka School District is required to provide quarterly reimbursement request reports that contain program related costs incurred during the covered period. Condition and Context: Two quarterly reports were tested for the reporting requirements of the program. It was noted that the Sitka School District did not adhere to quarterly reporting requirements specified in the grant agreement. One of the two reports tested was submitted late. Cause: Lack of internal controls related to reporting requirements. Effect: The Sitka School District was not in compliance with reporting requirements which could cause a decrease in funding. This could also result in lack of reimbursement of expenditures already incurred by the program. Repeat Finding: This was not a repeat finding for this program, therefore we believe this to be an isolated issue to this program. Questioned Costs: None reported. Recommendation: We recommend that management put internal controls in place over reporting to ensure they comply with reporting requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-002
Federal Agency: U.S. Department of Education Pass Through Agency: State of Alaska, Department of Education and Early Development Federal Programs: COVID 19- Education Stabilization Fund Assistance Listing Numbers: 84.425D/W/U Award Numbers: ER 22.SISD.01, AH 22.SISD.01 (State of Alaska), S4256210020 (U.S. Department of Education) Award Years: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements state that quarterly financial reports must be submitted within 30 days of the end of the quarter. The Sitka School District is required to provide quarterly reimbursement request reports that contain program related costs incurred during the covered period. Condition and Context: Two quarterly reports were tested for the reporting requirements of the program. It was noted that the Sitka School District did not adhere to quarterly reporting requirements specified in the grant agreement. One of the two reports tested was submitted late. Cause: Lack of internal controls related to reporting requirements. Effect: The Sitka School District was not in compliance with reporting requirements which could cause a decrease in funding. This could also result in lack of reimbursement of expenditures already incurred by the program. Repeat Finding: This was not a repeat finding for this program, therefore we believe this to be an isolated issue to this program. Questioned Costs: None reported. Recommendation: We recommend that management put internal controls in place over reporting to ensure they comply with reporting requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-002
Federal Agency: U.S. Department of Education Pass Through Agency: State of Alaska, Department of Education and Early Development Federal Programs: COVID 19- Education Stabilization Fund Assistance Listing Numbers: 84.425D/W/U Award Numbers: ER 22.SISD.01, AH 22.SISD.01 (State of Alaska), S4256210020 (U.S. Department of Education) Award Years: 2022 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements state that quarterly financial reports must be submitted within 30 days of the end of the quarter. The Sitka School District is required to provide quarterly reimbursement request reports that contain program related costs incurred during the covered period. Condition and Context: Two quarterly reports were tested for the reporting requirements of the program. It was noted that the Sitka School District did not adhere to quarterly reporting requirements specified in the grant agreement. One of the two reports tested was submitted late. Cause: Lack of internal controls related to reporting requirements. Effect: The Sitka School District was not in compliance with reporting requirements which could cause a decrease in funding. This could also result in lack of reimbursement of expenditures already incurred by the program. Repeat Finding: This was not a repeat finding for this program, therefore we believe this to be an isolated issue to this program. Questioned Costs: None reported. Recommendation: We recommend that management put internal controls in place over reporting to ensure they comply with reporting requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.