FAC Explorer

Audit 54958

FY End
2022-08-31
Total Expended
$953,103
Findings
18
Programs
8
Organization: Chase County Schools (NE)
Year: 2022 Accepted: 2023-05-14
Auditor: Dana F Cole & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58907 2022-003 Significant Deficiency - L
58908 2022-003 Significant Deficiency - L
58909 2022-003 Significant Deficiency - L
58910 2022-003 Significant Deficiency - L
58911 2022-003 Significant Deficiency - L
58912 2022-003 Significant Deficiency - L
58913 2022-003 Significant Deficiency - L
58914 2022-003 Significant Deficiency - L
58915 2022-003 Significant Deficiency - L
635349 2022-003 Significant Deficiency - L
635350 2022-003 Significant Deficiency - L
635351 2022-003 Significant Deficiency - L
635352 2022-003 Significant Deficiency - L
635353 2022-003 Significant Deficiency - L
635354 2022-003 Significant Deficiency - L
635355 2022-003 Significant Deficiency - L
635356 2022-003 Significant Deficiency - L
635357 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $289,111 Yes 1
84.027 Special Education_grants to States $149,960 - 1
84.010 Title I Grants to Local Educational Agencies $103,028 - 1
10.555 National School Lunch Program $29,119 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $28,606 - 1
10.553 School Breakfast Program $20,892 Yes 1
84.173 Special Education_preschool Grants $6,677 - 1
93.778 Medical Assistance Program $5,578 - 1

Contacts

Name Title Type
DENMN9SBNJS5 Amana Vlasin Auditee
3808824304 Mitchell Inman Auditor
No contacts on file

Notes to SEFA

Accounting Policies: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule), includes the federal award activity of the District under programs of the federal government for the year ended August 31, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 Chase County Schools District No. 10, Imperial, Nebraska, it is not intended to and does not present the financial position, changes in net position, or cash flows of Chase County Schools District No. 10, Imperial, Nebraska. The accompanying schedule of expenditures of federal awards is prepared on the basis of modified cash receipts and disbursements. Accordingly, receipts are recognized when cash is received and disbursements are recognized when cash is disbursed. Such ex-penditures are recognized following the cost principles contained in the Uniform Guid-ance, wherein certain types of expenditures are not allowable or are limited as to reim-bursement.SUBRECIPIENTS: There are no subrecipients to the federal awards of Chase County Schools District No. 10, Imperial, Nebraska. FOOD DISTRIBUTION: Nonmonetary assistance is reported in the Schedule at fair market value of the commodities received and disbursed. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS American Rescue Plan - Elementary and Secondary School Emergency Relief 84.425U Child Nutrition Cluster National School Lunch Program 10.553/10.555 Significant Deficiency 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Criteria As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting. Condition The District does not have a system of internal control that would provide manage-ment with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures. Cause Management does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting. Potential Effect The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control. Recommendation We recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclo-sures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.
Finding 2022-003
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS American Rescue Plan - Elementary and Secondary School Emergency Relief 84.425U Child Nutrition Cluster National School Lunch Program 10.553/10.555 Significant Deficiency 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Criteria As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting. Condition The District does not have a system of internal control that would provide manage-ment with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures. Cause Management does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting. Potential Effect The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control. Recommendation We recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclo-sures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.
Finding 2022-003
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS American Rescue Plan - Elementary and Secondary School Emergency Relief 84.425U Child Nutrition Cluster National School Lunch Program 10.553/10.555 Significant Deficiency 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Criteria As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting. Condition The District does not have a system of internal control that would provide manage-ment with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures. Cause Management does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting. Potential Effect The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control. Recommendation We recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclo-sures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.
Finding 2022-003
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS American Rescue Plan - Elementary and Secondary School Emergency Relief 84.425U Child Nutrition Cluster National School Lunch Program 10.553/10.555 Significant Deficiency 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Criteria As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting. Condition The District does not have a system of internal control that would provide manage-ment with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures. Cause Management does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting. Potential Effect The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control. Recommendation We recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclo-sures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.
Finding 2022-003
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS American Rescue Plan - Elementary and Secondary School Emergency Relief 84.425U Child Nutrition Cluster National School Lunch Program 10.553/10.555 Significant Deficiency 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Criteria As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting. Condition The District does not have a system of internal control that would provide manage-ment with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures. Cause Management does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting. Potential Effect The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control. Recommendation We recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclo-sures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.
Finding 2022-003
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS American Rescue Plan - Elementary and Secondary School Emergency Relief 84.425U Child Nutrition Cluster National School Lunch Program 10.553/10.555 Significant Deficiency 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Criteria As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting. Condition The District does not have a system of internal control that would provide manage-ment with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures. Cause Management does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting. Potential Effect The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control. Recommendation We recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclo-sures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.
Finding 2022-003
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS American Rescue Plan - Elementary and Secondary School Emergency Relief 84.425U Child Nutrition Cluster National School Lunch Program 10.553/10.555 Significant Deficiency 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Criteria As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting. Condition The District does not have a system of internal control that would provide manage-ment with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures. Cause Management does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting. Potential Effect The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control. Recommendation We recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclo-sures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.
Finding 2022-003
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS American Rescue Plan - Elementary and Secondary School Emergency Relief 84.425U Child Nutrition Cluster National School Lunch Program 10.553/10.555 Significant Deficiency 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Criteria As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting. Condition The District does not have a system of internal control that would provide manage-ment with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures. Cause Management does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting. Potential Effect The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control. Recommendation We recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclo-sures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.
Finding 2022-003
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS American Rescue Plan - Elementary and Secondary School Emergency Relief 84.425U Child Nutrition Cluster National School Lunch Program 10.553/10.555 Significant Deficiency 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Criteria As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting. Condition The District does not have a system of internal control that would provide manage-ment with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures. Cause Management does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting. Potential Effect The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control. Recommendation We recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclo-sures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.
Finding 2022-003
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS American Rescue Plan - Elementary and Secondary School Emergency Relief 84.425U Child Nutrition Cluster National School Lunch Program 10.553/10.555 Significant Deficiency 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Criteria As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting. Condition The District does not have a system of internal control that would provide manage-ment with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures. Cause Management does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting. Potential Effect The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control. Recommendation We recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclo-sures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.
Finding 2022-003
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS American Rescue Plan - Elementary and Secondary School Emergency Relief 84.425U Child Nutrition Cluster National School Lunch Program 10.553/10.555 Significant Deficiency 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Criteria As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting. Condition The District does not have a system of internal control that would provide manage-ment with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures. Cause Management does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting. Potential Effect The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control. Recommendation We recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclo-sures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.
Finding 2022-003
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS American Rescue Plan - Elementary and Secondary School Emergency Relief 84.425U Child Nutrition Cluster National School Lunch Program 10.553/10.555 Significant Deficiency 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Criteria As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting. Condition The District does not have a system of internal control that would provide manage-ment with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures. Cause Management does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting. Potential Effect The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control. Recommendation We recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclo-sures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.
Finding 2022-003
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS American Rescue Plan - Elementary and Secondary School Emergency Relief 84.425U Child Nutrition Cluster National School Lunch Program 10.553/10.555 Significant Deficiency 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Criteria As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting. Condition The District does not have a system of internal control that would provide manage-ment with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures. Cause Management does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting. Potential Effect The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control. Recommendation We recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclo-sures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.
Finding 2022-003
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS American Rescue Plan - Elementary and Secondary School Emergency Relief 84.425U Child Nutrition Cluster National School Lunch Program 10.553/10.555 Significant Deficiency 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Criteria As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting. Condition The District does not have a system of internal control that would provide manage-ment with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures. Cause Management does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting. Potential Effect The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control. Recommendation We recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclo-sures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.
Finding 2022-003
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS American Rescue Plan - Elementary and Secondary School Emergency Relief 84.425U Child Nutrition Cluster National School Lunch Program 10.553/10.555 Significant Deficiency 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Criteria As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting. Condition The District does not have a system of internal control that would provide manage-ment with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures. Cause Management does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting. Potential Effect The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control. Recommendation We recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclo-sures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.
Finding 2022-003
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS American Rescue Plan - Elementary and Secondary School Emergency Relief 84.425U Child Nutrition Cluster National School Lunch Program 10.553/10.555 Significant Deficiency 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Criteria As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting. Condition The District does not have a system of internal control that would provide manage-ment with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures. Cause Management does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting. Potential Effect The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control. Recommendation We recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclo-sures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.
Finding 2022-003
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS American Rescue Plan - Elementary and Secondary School Emergency Relief 84.425U Child Nutrition Cluster National School Lunch Program 10.553/10.555 Significant Deficiency 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Criteria As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting. Condition The District does not have a system of internal control that would provide manage-ment with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures. Cause Management does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting. Potential Effect The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control. Recommendation We recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclo-sures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.
Finding 2022-003
SECTION III. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS American Rescue Plan - Elementary and Secondary School Emergency Relief 84.425U Child Nutrition Cluster National School Lunch Program 10.553/10.555 Significant Deficiency 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Criteria As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting. Condition The District does not have a system of internal control that would provide manage-ment with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures. Cause Management does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting. Potential Effect The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control. Recommendation We recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclo-sures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.