FAC Explorer

Audit 5829

FY End
2023-06-30
Total Expended
$4.66M
Findings
0
Programs
14
Organization: Kemp Independent School District (TX)
Year: 2023 Accepted: 2023-12-08
Auditor: Whitley Penn LLP

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $467,795 - 0
10.553 School Breakfast Program $246,948 Yes 0
84.027 Special Education_grants to States $198,136 - 0
93.600 Head Start $168,911 - 0
10.555 National School Lunch Program $78,384 Yes 0
84.358 Rural Education $70,280 - 0
84.367 Improving Teacher Quality State Grants $67,742 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $63,650 - 0
93.778 Medical Assistance Program $42,771 - 0
84.365 English Language Acquisition State Grants $34,502 - 0
84.048 Career and Technical Education -- Basic Grants to States $22,648 - 0
84.173 Special Education_preschool Grants $7,431 - 0
84.425 Education Stabilization Fund $5,881 Yes 0
84.424 Student Support and Academic Enrichment Program $3,938 - 0

Contacts

Name Title Type
MANCVVJ5HBD3 Sherry Crawford Auditee
9034981400 Guadalupe R. Garcia Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - General Accounting Policies: Note 2 - Basis of Accounting The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting. The modified accrual basis of accounting is described in Note 1 of the financial statements. De Minimis Rate Used: N Rate Explanation: See Note 5. The Schedule of Expenditures of Federal Awards presents the activity of all applicable federal award programs of Kemp Independent School District. The District's reporting entity is defined in Note I of the financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on the Schedule of Expenditures of Federal Awards.
Title: Note 3 - Pass-Through Expenditures Accounting Policies: Note 2 - Basis of Accounting The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting. The modified accrual basis of accounting is described in Note 1 of the financial statements. De Minimis Rate Used: N Rate Explanation: See Note 5. $185,508 of the federal programs expended by the District were provided to subrecipients.
Title: Note 4 - Reconciliation to Basic Financial Statements Accounting Policies: Note 2 - Basis of Accounting The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting. The modified accrual basis of accounting is described in Note 1 of the financial statements. De Minimis Rate Used: N Rate Explanation: See Note 5. See SEFA notes for table/chart.
Title: Note 5 - Indirect Costs Accounting Policies: Note 2 - Basis of Accounting The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting. The modified accrual basis of accounting is described in Note 1 of the financial statements. De Minimis Rate Used: N Rate Explanation: See Note 5. The District has not elected to apply the 10% de minimis indirect cost rate to the federal expenditures included in the Schedule of Expenditures of Federal Awards.