FAC Explorer

Audit 6081

FY End
2023-06-30
Total Expended
$21.65M
Findings
0
Programs
21
Organization: Monroe County District School Board (FL)
Year: 2023 Accepted: 2023-12-11
Auditor: Auditor General

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.62M - 0
10.553 School Breakfast Program $588,368 - 0
10.555 National School Lunch Program $447,801 - 0
84.287 Twenty-First Century Community Learning Centers $370,071 - 0
84.365 English Language Acquisition State Grants $303,354 - 0
93.575 Child Care and Development Block Grant $290,955 - 0
84.367 Supporting Effective Instruction State Grants $274,257 - 0
10.558 Child and Adult Care Food Program $240,073 - 0
84.041 Impact Aid $212,742 - 0
84.002 Adult Education - Basic Grants to States $211,543 - 0
10.559 Summer Food Service Program for Children $207,686 - 0
93.600 Head Start $200,915 - 0
84.027 Special Education_grants to States $152,090 Yes 0
15.659 National Wildlife Refuge Fund $132,795 - 0
84.424 Student Support and Academic Enrichment Program $124,882 - 0
84.048 Career and Technical Education -- Basic Grants to States $101,500 - 0
84.184 Safe and Drug-Free Schools and Communities_national Programs $83,601 - 0
84.196 Education for Homeless Children and Youth $63,197 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $35,700 - 0
84.425 Education Stabilization Fund $30,765 Yes 0
84.173 Special Education_preschool Grants $9,855 Yes 0

Contacts

Name Title Type
KQQ4N4R1VQ35 Austin Tran Auditee
3052931400 Edward Waller Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: See Note 1 and 2 De Minimis Rate Used: N Rate Explanation: Note 3 THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SCHEDULE) INCLUDES THE FEDERAL AWARD ACTIVITY OF THE MONROE COUNTY DISTRICT SCHOOL BOARD UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE FISCAL YEAR ENDED JUNE 30, 2023. 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.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: See Note 1 and 2 De Minimis Rate Used: N Rate Explanation: Note 3 EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE MODIFIED ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES 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.
Title: INDIRECT COST RATE Accounting Policies: See Note 1 and 2 De Minimis Rate Used: N Rate Explanation: Note 3 THE DISTRICT HAS NOT ELECTED TO USE THE 10 PERCENT DE MINIMIS COST RATE ALLOWED UNDER THE UNIFORM GUIDANCE.
Title: NONCASH ASSISTANCE: NATIONAL SCHOOL LUNCH PROGRAM Accounting Policies: See Note 1 and 2 De Minimis Rate Used: N Rate Explanation: Note 3 INCLUDES CASH IN LIEU OF DONATED FOOD OF $470,764.20 AND $1,435.72 OF DONATED FOOD RECEIVED DURING THE FISCAL YEAR. DONATED FOODS ARE VALUED AT FAIR VALUE AS DETERMINED AT TIME OF DONATION.
Title: COVID-19 NATIONAL SCHOOL LUNCH PROGRAM Accounting Policies: See Note 1 and 2 De Minimis Rate Used: N Rate Explanation: Note 3 THE DISTRICT INCURRED $447,800.62 IN EXPENDITURES FOR THE CHILD CARE FOOD PROGRAM IN THE 2021-22 FISCAL YEAR.
Title: HEAD START Accounting Policies: See Note 1 and 2 De Minimis Rate Used: N Rate Explanation: Note 3 EXPENDITURES INCLUDE $11,669.04 FOR GRANT NUMBER/PROGRAM YEAR 04CH011179/03 AND $1,661,495.14 FOR GRANT NUMBER/PROGRAM YEAR 04CH011179/04.