FAC Explorer

Finding 1166112 (2025-002)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2025
Accepted
2025-12-22
Audit: 376904
Organization: South Sioux City Community Schools District #11 (NE)
Auditor: ERICKSON & BROOKS CPA'S

AI Summary

  • Core Issue: Duplicate expenses from a prior grant period were claimed in the current grant period.
  • Impacted Requirements: Compliance with grant reporting standards and accurate expense tracking.
  • Recommended Follow-Up: The District should file a corrected report to remove the duplicate expenses.

Finding Text

Title 1 Part A 84.010 Grant No. H027A; Grant Period - September 30, 2025 Questioned Costs: 134546. Significant Deficiency: As discussed in the Finding above, expenses from the prior grant period which overlaps the District's fiscal year were claimed on both grant periods. The current grant period ending September 30, 2025, which reported the duplicate expenses, has not been processed by the Nebraska Department of Education (NDE). The District will file a corrected report removing the duplicated expenses.

Corrective Action Plan

Processes have been implemented to improve and maintain documentation for grant reimbursement requests so overclaiming federal funds does not occur.

Categories

Significant Deficiency

Other Findings in this Audit

  • 1166111 2025-001
    Material Weakness Repeat
  • 1166113 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.553 SCHOOL BREAKFAST PROGRAM $529,740
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $104,250
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $95,152
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $89,592
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $78,535
10.555 NATIONAL SCHOOL LUNCH PROGRAM $78,518
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $47,922
93.778 MEDICAL ASSISTANCE PROGRAM $42,845
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $34,121
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $19,736
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $18,737
84.027 SPECIAL EDUCATION GRANTS TO STATES $16,901
84.425 EDUCATION STABILIZATION FUND $881