Audit 53234

FY End
2022-06-30
Total Expended
$15.18M
Findings
14
Programs
21
Year: 2022 Accepted: 2023-01-22

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
46986 2022-002 Material Weakness - J
46987 2022-002 Material Weakness - J
46988 2022-002 Material Weakness - J
46989 2022-002 Material Weakness - J
46990 2022-002 Material Weakness - J
46991 2022-002 Material Weakness - J
46992 2022-002 Material Weakness - J
623428 2022-002 Material Weakness - J
623429 2022-002 Material Weakness - J
623430 2022-002 Material Weakness - J
623431 2022-002 Material Weakness - J
623432 2022-002 Material Weakness - J
623433 2022-002 Material Weakness - J
623434 2022-002 Material Weakness - J

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $2.25M - 0
10.553 School Breakfast Program $918,996 Yes 1
10.558 Child and Adult Care Food Program $747,905 Yes 0
84.367 Improving Teacher Quality State Grants $383,513 - 0
84.048 Career and Technical Education -- Basic Grants to States $349,434 Yes 0
84.358 Rural Education $249,627 - 0
10.555 National School Lunch Program $196,619 Yes 1
94.006 Americorps $176,667 - 0
84.425 Education Stabilization Fund $162,776 Yes 0
84.063 Federal Pell Grant Program $154,143 - 0
10.582 Fresh Fruit and Vegetable Program $140,732 Yes 1
84.268 Federal Direct Student Loans $124,200 - 0
10.559 Summer Food Service Program for Children $92,361 Yes 1
93.575 Child Care and Development Block Grant $84,660 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $84,382 - 0
12.000 Reserve Officer Training $67,397 - 0
84.173 Special Education_preschool Grants $37,254 Yes 0
93.558 Temporary Assistance for Needy Families $37,175 - 0
94.008 Commission Investment Fund $10,043 - 0
84.027 Special Education_grants to States $9,892 Yes 0
93.569 Community Services Block Grant $5,000 - 0

Contacts

Name Title Type
CMZUK26LT394 Dr. Amy Jackson Auditee
5737857751 Jeffrey C. Stroder, CPA Auditor
No contacts on file

Notes to SEFA

Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Poplar Bluff R-I School District under programs of the federal government for the year ended June 30, 2021. 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 Poplar Bluff R-I School District, Missouri, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Poplar Bluff R-I School District, Missouri. 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 cash basis of accounting. 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.
Title: Federal Assurances Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Poplar Bluff R-I School District under programs of the federal government for the year ended June 30, 2021. 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 Poplar Bluff R-I School District, Missouri, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Poplar Bluff R-I School District, Missouri. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Poplar Bluff R-I School District, Missouri did not have federal insurance in effect during the year or have federal loan or loan guarantees outstanding at year end which are required to be reported in accordance with the Uniform Guidance.

Finding Details

Federal Program: U.S. Department of Agriculture passed through Missouri Department of Elementary and Secondary Education: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2021-2022, the food service program must limit its cash resources to an amount that does not exceed three months? average expenditures for its nonprofit school food service program. Condition: The District had a current year carryover of $1,902,738 and a three-month average operating cost of $1,306,006 resulting in an excess balance of $596,732. Cause: The District?s food service program has been operating at a profit in recent years and has accumulated the excess carryover. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $4,245,936 during the year ended June 30, 2022. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over. We have submitted a written plan to the Missouri Department of Elementary and Secondary Education outlining our plan to purchase supplies and equipment and the estimated completion time.
Federal Program: U.S. Department of Agriculture passed through Missouri Department of Elementary and Secondary Education: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2021-2022, the food service program must limit its cash resources to an amount that does not exceed three months? average expenditures for its nonprofit school food service program. Condition: The District had a current year carryover of $1,902,738 and a three-month average operating cost of $1,306,006 resulting in an excess balance of $596,732. Cause: The District?s food service program has been operating at a profit in recent years and has accumulated the excess carryover. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $4,245,936 during the year ended June 30, 2022. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over. We have submitted a written plan to the Missouri Department of Elementary and Secondary Education outlining our plan to purchase supplies and equipment and the estimated completion time.
Federal Program: U.S. Department of Agriculture passed through Missouri Department of Elementary and Secondary Education: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2021-2022, the food service program must limit its cash resources to an amount that does not exceed three months? average expenditures for its nonprofit school food service program. Condition: The District had a current year carryover of $1,902,738 and a three-month average operating cost of $1,306,006 resulting in an excess balance of $596,732. Cause: The District?s food service program has been operating at a profit in recent years and has accumulated the excess carryover. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $4,245,936 during the year ended June 30, 2022. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over. We have submitted a written plan to the Missouri Department of Elementary and Secondary Education outlining our plan to purchase supplies and equipment and the estimated completion time.
Federal Program: U.S. Department of Agriculture passed through Missouri Department of Elementary and Secondary Education: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2021-2022, the food service program must limit its cash resources to an amount that does not exceed three months? average expenditures for its nonprofit school food service program. Condition: The District had a current year carryover of $1,902,738 and a three-month average operating cost of $1,306,006 resulting in an excess balance of $596,732. Cause: The District?s food service program has been operating at a profit in recent years and has accumulated the excess carryover. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $4,245,936 during the year ended June 30, 2022. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over. We have submitted a written plan to the Missouri Department of Elementary and Secondary Education outlining our plan to purchase supplies and equipment and the estimated completion time.
Federal Program: U.S. Department of Agriculture passed through Missouri Department of Elementary and Secondary Education: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2021-2022, the food service program must limit its cash resources to an amount that does not exceed three months? average expenditures for its nonprofit school food service program. Condition: The District had a current year carryover of $1,902,738 and a three-month average operating cost of $1,306,006 resulting in an excess balance of $596,732. Cause: The District?s food service program has been operating at a profit in recent years and has accumulated the excess carryover. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $4,245,936 during the year ended June 30, 2022. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over. We have submitted a written plan to the Missouri Department of Elementary and Secondary Education outlining our plan to purchase supplies and equipment and the estimated completion time.
Federal Program: U.S. Department of Agriculture passed through Missouri Department of Elementary and Secondary Education: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2021-2022, the food service program must limit its cash resources to an amount that does not exceed three months? average expenditures for its nonprofit school food service program. Condition: The District had a current year carryover of $1,902,738 and a three-month average operating cost of $1,306,006 resulting in an excess balance of $596,732. Cause: The District?s food service program has been operating at a profit in recent years and has accumulated the excess carryover. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $4,245,936 during the year ended June 30, 2022. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over. We have submitted a written plan to the Missouri Department of Elementary and Secondary Education outlining our plan to purchase supplies and equipment and the estimated completion time.
Federal Program: U.S. Department of Agriculture passed through Missouri Department of Elementary and Secondary Education: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2021-2022, the food service program must limit its cash resources to an amount that does not exceed three months? average expenditures for its nonprofit school food service program. Condition: The District had a current year carryover of $1,902,738 and a three-month average operating cost of $1,306,006 resulting in an excess balance of $596,732. Cause: The District?s food service program has been operating at a profit in recent years and has accumulated the excess carryover. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $4,245,936 during the year ended June 30, 2022. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over. We have submitted a written plan to the Missouri Department of Elementary and Secondary Education outlining our plan to purchase supplies and equipment and the estimated completion time.
Federal Program: U.S. Department of Agriculture passed through Missouri Department of Elementary and Secondary Education: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2021-2022, the food service program must limit its cash resources to an amount that does not exceed three months? average expenditures for its nonprofit school food service program. Condition: The District had a current year carryover of $1,902,738 and a three-month average operating cost of $1,306,006 resulting in an excess balance of $596,732. Cause: The District?s food service program has been operating at a profit in recent years and has accumulated the excess carryover. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $4,245,936 during the year ended June 30, 2022. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over. We have submitted a written plan to the Missouri Department of Elementary and Secondary Education outlining our plan to purchase supplies and equipment and the estimated completion time.
Federal Program: U.S. Department of Agriculture passed through Missouri Department of Elementary and Secondary Education: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2021-2022, the food service program must limit its cash resources to an amount that does not exceed three months? average expenditures for its nonprofit school food service program. Condition: The District had a current year carryover of $1,902,738 and a three-month average operating cost of $1,306,006 resulting in an excess balance of $596,732. Cause: The District?s food service program has been operating at a profit in recent years and has accumulated the excess carryover. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $4,245,936 during the year ended June 30, 2022. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over. We have submitted a written plan to the Missouri Department of Elementary and Secondary Education outlining our plan to purchase supplies and equipment and the estimated completion time.
Federal Program: U.S. Department of Agriculture passed through Missouri Department of Elementary and Secondary Education: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2021-2022, the food service program must limit its cash resources to an amount that does not exceed three months? average expenditures for its nonprofit school food service program. Condition: The District had a current year carryover of $1,902,738 and a three-month average operating cost of $1,306,006 resulting in an excess balance of $596,732. Cause: The District?s food service program has been operating at a profit in recent years and has accumulated the excess carryover. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $4,245,936 during the year ended June 30, 2022. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over. We have submitted a written plan to the Missouri Department of Elementary and Secondary Education outlining our plan to purchase supplies and equipment and the estimated completion time.
Federal Program: U.S. Department of Agriculture passed through Missouri Department of Elementary and Secondary Education: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2021-2022, the food service program must limit its cash resources to an amount that does not exceed three months? average expenditures for its nonprofit school food service program. Condition: The District had a current year carryover of $1,902,738 and a three-month average operating cost of $1,306,006 resulting in an excess balance of $596,732. Cause: The District?s food service program has been operating at a profit in recent years and has accumulated the excess carryover. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $4,245,936 during the year ended June 30, 2022. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over. We have submitted a written plan to the Missouri Department of Elementary and Secondary Education outlining our plan to purchase supplies and equipment and the estimated completion time.
Federal Program: U.S. Department of Agriculture passed through Missouri Department of Elementary and Secondary Education: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2021-2022, the food service program must limit its cash resources to an amount that does not exceed three months? average expenditures for its nonprofit school food service program. Condition: The District had a current year carryover of $1,902,738 and a three-month average operating cost of $1,306,006 resulting in an excess balance of $596,732. Cause: The District?s food service program has been operating at a profit in recent years and has accumulated the excess carryover. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $4,245,936 during the year ended June 30, 2022. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over. We have submitted a written plan to the Missouri Department of Elementary and Secondary Education outlining our plan to purchase supplies and equipment and the estimated completion time.
Federal Program: U.S. Department of Agriculture passed through Missouri Department of Elementary and Secondary Education: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2021-2022, the food service program must limit its cash resources to an amount that does not exceed three months? average expenditures for its nonprofit school food service program. Condition: The District had a current year carryover of $1,902,738 and a three-month average operating cost of $1,306,006 resulting in an excess balance of $596,732. Cause: The District?s food service program has been operating at a profit in recent years and has accumulated the excess carryover. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $4,245,936 during the year ended June 30, 2022. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over. We have submitted a written plan to the Missouri Department of Elementary and Secondary Education outlining our plan to purchase supplies and equipment and the estimated completion time.
Federal Program: U.S. Department of Agriculture passed through Missouri Department of Elementary and Secondary Education: Child Nutrition Cluster - School Breakfast Program (10.553) and National School Lunch Program (10.555). Criteria: According to the School Nutrition Programs Administrative Handbook for school year 2021-2022, the food service program must limit its cash resources to an amount that does not exceed three months? average expenditures for its nonprofit school food service program. Condition: The District had a current year carryover of $1,902,738 and a three-month average operating cost of $1,306,006 resulting in an excess balance of $596,732. Cause: The District?s food service program has been operating at a profit in recent years and has accumulated the excess carryover. Effect: The District has accumulated surpluses in the food service program which is intended to be a non-profit program. The District runs the risk of either not providing services that have been paid for, or overcharging for services actually provided. Questioned Costs: None. Context: Actual Child Nutrition expenditures were $4,245,936 during the year ended June 30, 2022. Repeat Finding: No. Recommendation: We recommend the District monitor the profit made and ensure all expenditures used to operate the program are properly charged to the program. Views of Responsible Officials: The District will ensure that all eligible costs are charged to the program and modernize the equipment to reduce the accumulated carry-over. We have submitted a written plan to the Missouri Department of Elementary and Secondary Education outlining our plan to purchase supplies and equipment and the estimated completion time.