FAC Explorer

Finding 1166113 (2025-003)

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 were claimed across overlapping grant periods, leading to questioned costs of $7,517.
  • Impacted Requirements: Compliance with grant reporting regulations was not met due to the improper claim of expenses from the previous grant period.
  • Recommended Follow-Up: The District will submit a corrected report to NDE and repay the duplicated amount to resolve the issue.

Finding Text

Title III - English Language Acquisition 84.365 Grant No. H027A; Grant Period - September 30, 2025 Questioned Costs: 7517. 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 grant period ending September 30, 2024, which reported the duplicate expenses, has been already received by the District. The District will file a corrected report with NDE and the District will repay the amount received for 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
  • 1166112 2025-002
    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