FAC Explorer

Audit 54255

FY End
2022-06-30
Total Expended
$3.69M
Findings
4
Programs
12
Organization: Bedford Public Schools (MI)
Year: 2022 Accepted: 2023-01-05
Auditor: Rehmann Robson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58676 2022-002 Significant Deficiency - F
58677 2022-002 Significant Deficiency - F
635118 2022-002 Significant Deficiency - F
635119 2022-002 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.53M Yes 0
84.425 Education Stabilization Fund $983,445 Yes 1
10.553 School Breakfast Program $305,998 Yes 0
84.010 Title I Grants to Local Educational Agencies $164,856 - 0
84.367 Improving Teacher Quality State Grants $136,490 - 0
84.002 Adult Education - Basic Grants to States $40,618 - 0
84.048 Career and Technical Education -- Basic Grants to States $37,100 - 0
84.424 Student Support and Academic Enrichment Program $19,681 - 0
93.778 Medical Assistance Program $15,739 - 0
84.196 Education for Homeless Children and Youth $8,817 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0
10.558 Child and Adult Care Food Program $1,215 - 0

Contacts

Name Title Type
CJSDFEVMMAR1 Julie Campbell Auditee
7348506011 Daniel Clark Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Bedford Public Schools (the 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 the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting, which is described in Note 1 to the District's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. Cash received is recorded on the cash basis; expenditures are recorded on the modified accrual basis of accounting. Revenues are recognized when the qualifying expenditures have been incurred and all grant requirements have been met. The Schedule has been arranged to provide information on both actual cash received and the revenue recognized. Accordingly, the effects of accruals of accounts receivable, unearned revenue, and accounts payable items at both the beginning and end of the fiscal year have been reported. Expenditures are in agreement with amounts reported in the financial statements and the financial reports. The amounts reported on the Grant Auditor Report reconcile with this Schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
2022-002 ? Equipment/Real Property Management ? Prior Approval for Capital Expenditures Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program U.S. Department of Education ? Education Stabilization Fund (ALN 84.425D); Passed through MDE; All project numbers. Criteria. The Uniform Guidance requires that recipients of grant funds receive prior approval for capital expenditures for equipment acquisition or improvements to land, buildings, or equipment. Condition. The District was unable to provide support for prior approval for certain capital expenditures for equipment purchased with federal funds. Cause. The District does not have the proper internal controls in place to ensure that prior approval for capital expenditures is obtained. Effect. The District did not follow federal requirements to obtain prior approval for capital expenditures. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District reviews its policies to ensure that prior approval for capital expenditures is obtained whenever federal funds are used. View of Responsible Officials. The District misinterpreted the approval of ESSER funds used for air purification equipment and will comply with all federal procurement regulations in the future. Responsible Officials. Julie Campbell, Chief Financial Officer Estimated Completion Date. June 30, 2023
Finding 2022-002
2022-002 ? Equipment/Real Property Management ? Prior Approval for Capital Expenditures Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program U.S. Department of Education ? Education Stabilization Fund (ALN 84.425D); Passed through MDE; All project numbers. Criteria. The Uniform Guidance requires that recipients of grant funds receive prior approval for capital expenditures for equipment acquisition or improvements to land, buildings, or equipment. Condition. The District was unable to provide support for prior approval for certain capital expenditures for equipment purchased with federal funds. Cause. The District does not have the proper internal controls in place to ensure that prior approval for capital expenditures is obtained. Effect. The District did not follow federal requirements to obtain prior approval for capital expenditures. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District reviews its policies to ensure that prior approval for capital expenditures is obtained whenever federal funds are used. View of Responsible Officials. The District misinterpreted the approval of ESSER funds used for air purification equipment and will comply with all federal procurement regulations in the future. Responsible Officials. Julie Campbell, Chief Financial Officer Estimated Completion Date. June 30, 2023
Finding 2022-002
2022-002 ? Equipment/Real Property Management ? Prior Approval for Capital Expenditures Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program U.S. Department of Education ? Education Stabilization Fund (ALN 84.425D); Passed through MDE; All project numbers. Criteria. The Uniform Guidance requires that recipients of grant funds receive prior approval for capital expenditures for equipment acquisition or improvements to land, buildings, or equipment. Condition. The District was unable to provide support for prior approval for certain capital expenditures for equipment purchased with federal funds. Cause. The District does not have the proper internal controls in place to ensure that prior approval for capital expenditures is obtained. Effect. The District did not follow federal requirements to obtain prior approval for capital expenditures. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District reviews its policies to ensure that prior approval for capital expenditures is obtained whenever federal funds are used. View of Responsible Officials. The District misinterpreted the approval of ESSER funds used for air purification equipment and will comply with all federal procurement regulations in the future. Responsible Officials. Julie Campbell, Chief Financial Officer Estimated Completion Date. June 30, 2023
Finding 2022-002
2022-002 ? Equipment/Real Property Management ? Prior Approval for Capital Expenditures Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program U.S. Department of Education ? Education Stabilization Fund (ALN 84.425D); Passed through MDE; All project numbers. Criteria. The Uniform Guidance requires that recipients of grant funds receive prior approval for capital expenditures for equipment acquisition or improvements to land, buildings, or equipment. Condition. The District was unable to provide support for prior approval for certain capital expenditures for equipment purchased with federal funds. Cause. The District does not have the proper internal controls in place to ensure that prior approval for capital expenditures is obtained. Effect. The District did not follow federal requirements to obtain prior approval for capital expenditures. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District reviews its policies to ensure that prior approval for capital expenditures is obtained whenever federal funds are used. View of Responsible Officials. The District misinterpreted the approval of ESSER funds used for air purification equipment and will comply with all federal procurement regulations in the future. Responsible Officials. Julie Campbell, Chief Financial Officer Estimated Completion Date. June 30, 2023