FAC Explorer

Audit 54827

FY End
2022-06-30
Total Expended
$769,119
Findings
4
Programs
16
Organization: Unified School District #349 Stafford, Ks (KS)
Year: 2022 Accepted: 2022-12-14
Auditor: Vonfeldt Bauer & Vonfeldt Chtd

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58384 2022-001 Significant Deficiency - P
58385 2022-001 Significant Deficiency - P
634826 2022-001 Significant Deficiency - P
634827 2022-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $198,502 Yes 1
10.555 National School Lunch Program $158,457 - 0
84.287 Twenty-First Century Community Learning Centers $157,043 Yes 1
84.010 Title I Grants to Local Educational Agencies $68,175 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $55,609 - 0
10.553 School Breakfast Program $52,692 - 0
10.559 Summer Food Service Program for Children $18,993 - 0
93.558 Temporary Assistance for Needy Families $15,565 - 0
84.424 Student Support and Academic Enrichment Program $13,217 - 0
84.367 Improving Teacher Quality State Grants $10,914 - 0
84.358 Rural Education $10,256 - 0
10.582 Fresh Fruit and Vegetable Program $7,710 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0
10.558 Child and Adult Care Food Program $557 - 0
94.003 State Commissions $422 - 0
84.048 Career and Technical Education -- Basic Grants to States $393 - 0

Contacts

Name Title Type
D7A5TLKF2P63 Jamie Kreutzer Auditee
6202345243 Aaron Koehn Auditor
No contacts on file

Notes to SEFA

Title: Note 3: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity ofthe Unified School District No. 349, Stafford, Kansas (the District) under programs of the federal government for theyear ended June 30, 2022. The information in the Schedule is presented on the Kansas regulatory basis of accountingas described in Note 1 to the financial statement and includes cash receipts, disbursements and encumbrances. Theinformation in this Schedule is also presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Therefore, some amounts presented in this Schedule may differ from amounts presentedin, or used in the preparation of the basic financial statement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures in the Schedule 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.

Finding Details

Finding 2022-001
Significant Deficiencies: Finding 2022-001 - Lack of Segregation of Duties CONDITION: Lack of segregation of duties due to the small number of employees involved in the accounting function of the District. CRITERIA: Segregation of duties should be in place to provide reasonable assurance that the financial statement is fairly stated and free of material misstatements. CAUSE: Small number of employees in the accounting function makes proper segregation of duties impossible. POTENTIAL EFFECT OF CONDITION: Errors or irregularities could occur that would not be prevented or detected in a timely manner that would cause a misstatement of the financial statement that is more than inconsequential. RECOMMENDATION: To mitigate this deficiency we recommend that the Superintendent and Board of Education consider this condition while performing their monitoring and review of the financial statement activity and reports. CLIENT RESPONSE: The District is in agreement with this finding. The District's response is in the attached Corrective Action Plan.
Finding 2022-001
Significant Deficiencies: Finding 2022-001 - Lack of Segregation of Duties CONDITION: Lack of segregation of duties due to the small number of employees involved in the accounting function of the District. CRITERIA: Segregation of duties should be in place to provide reasonable assurance that the financial statement is fairly stated and free of material misstatements. CAUSE: Small number of employees in the accounting function makes proper segregation of duties impossible. POTENTIAL EFFECT OF CONDITION: Errors or irregularities could occur that would not be prevented or detected in a timely manner that would cause a misstatement of the financial statement that is more than inconsequential. RECOMMENDATION: To mitigate this deficiency we recommend that the Superintendent and Board of Education consider this condition while performing their monitoring and review of the financial statement activity and reports. CLIENT RESPONSE: The District is in agreement with this finding. The District's response is in the attached Corrective Action Plan.
Finding 2022-001
Significant Deficiencies: Finding 2022-001 - Lack of Segregation of Duties CONDITION: Lack of segregation of duties due to the small number of employees involved in the accounting function of the District. CRITERIA: Segregation of duties should be in place to provide reasonable assurance that the financial statement is fairly stated and free of material misstatements. CAUSE: Small number of employees in the accounting function makes proper segregation of duties impossible. POTENTIAL EFFECT OF CONDITION: Errors or irregularities could occur that would not be prevented or detected in a timely manner that would cause a misstatement of the financial statement that is more than inconsequential. RECOMMENDATION: To mitigate this deficiency we recommend that the Superintendent and Board of Education consider this condition while performing their monitoring and review of the financial statement activity and reports. CLIENT RESPONSE: The District is in agreement with this finding. The District's response is in the attached Corrective Action Plan.
Finding 2022-001
Significant Deficiencies: Finding 2022-001 - Lack of Segregation of Duties CONDITION: Lack of segregation of duties due to the small number of employees involved in the accounting function of the District. CRITERIA: Segregation of duties should be in place to provide reasonable assurance that the financial statement is fairly stated and free of material misstatements. CAUSE: Small number of employees in the accounting function makes proper segregation of duties impossible. POTENTIAL EFFECT OF CONDITION: Errors or irregularities could occur that would not be prevented or detected in a timely manner that would cause a misstatement of the financial statement that is more than inconsequential. RECOMMENDATION: To mitigate this deficiency we recommend that the Superintendent and Board of Education consider this condition while performing their monitoring and review of the financial statement activity and reports. CLIENT RESPONSE: The District is in agreement with this finding. The District's response is in the attached Corrective Action Plan.