FAC Explorer

Audit 5533

FY End
2023-08-31
Total Expended
$1.24M
Findings
0
Programs
15
Organization: O'Neill Public Schools District No. 7 (NE)
Year: 2023 Accepted: 2023-12-06
Auditor: Dana F Cole & Company LLP

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $284,783 Yes 0
84.027 Special Education Grants to States $182,640 - 0
84.010 Title I Grants to Local Educational Agencies $159,561 - 0
93.575 Child Care and Development Block Grant $69,984 - 0
84.287 Twenty-First Century Community Learning Centers $47,175 - 0
10.553 School Breakfast Program $42,849 Yes 0
10.555 National School Lunch Program $41,937 Yes 0
84.027 Special Education_grants to States $41,742 - 0
84.310 Statewide Family Engagement Centers $33,873 - 0
93.778 Medical Assistance Program $22,507 - 0
10.582 Fresh Fruit and Vegetable Program $18,839 Yes 0
84.367 Improving Teacher Quality State Grants $17,474 - 0
10.559 Summer Food Service Program for Children $13,108 Yes 0
84.424 Student Support and Academic Enrichment Program $3,744 - 0
84.048 Career and Technical Education -- Basic Grants to States $930 - 0

Contacts

Name Title Type
D4P7ZLN51KT9 Chris Bosn Auditee
4023363775 Donita Pokorny Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Modified cash basis of accounting De Minimis Rate Used: N Rate Explanation: O'Neill Public Schools has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule), includes the federal award activity of O'Neill Public Schools District No. 7, O'Neill, Nebraska, under programs of the federal government for the year ended August 31, 2023. 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 O'Neill Public Schools District No. 7, O'Neill, Nebraska, it is not intended to and does not present the financial position, changes in net position, or cash flows of O'Neill Public Schools District No. 7, O'Neill, Nebraska.
Title: BASIS OF ACCOUNTING Accounting Policies: Modified cash basis of accounting De Minimis Rate Used: N Rate Explanation: O'Neill Public Schools has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. 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 expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: SUBRECIPIENTS Accounting Policies: Modified cash basis of accounting De Minimis Rate Used: N Rate Explanation: O'Neill Public Schools has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. There are no subrecipients to the federal awards of O'Neill Public Schools District No. 7, O'Neill, Nebraska.
Title: FOOD DISTRIBUTION Accounting Policies: Modified cash basis of accounting De Minimis Rate Used: N Rate Explanation: O'Neill Public Schools has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Nonmonetary assistance is reported in the schedule at fair market value of the commodities received and disbursed.
Title: INDIRECT COST RATE Accounting Policies: Modified cash basis of accounting De Minimis Rate Used: N Rate Explanation: O'Neill Public Schools has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The District did not elect to use the 10% de minimis cost rate.