FAC Explorer

Finding 502957 (2023-002)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-10-16
Audit: 324922
Organization: Henry County R-I School District (MO)
Auditor: Gerding Korte & Chitwood

AI Summary

  • Core Issue: Henry County R-I School District requested federal funds without having spent them first.
  • Impacted Requirements: ARP Esser funds must be expended before reimbursement requests are made to the Missouri Department of Elementary and Secondary Education.
  • Recommended Follow-Up: The District should ensure proper documentation and actual expenditure of funds before seeking reimbursement.

Finding Text

ARP Esser (Esser III) - CFDA No. 84.425U Condition: Henry County R-I School District must spend the federal funds prior to requesting reimbursement. Criteria: The ARP Esser (Esser III) funds are to be expended prior to reimbursement from the pass-through agency which is the Missouri Department of Elementary and Secondary Education. Effect: federal funding was requested without a proper expenditure to support the request for reimbursement of federal funds. Questioned Costs: The questioned costs were determined based on the amount of federal funds that were received, but not yet spend by June 30, 2023. The amount unspent as of June 30, 2023, was $960,984. Context: During our audit we tested that requests for reimbursement were properly supported with expenditure documents. Cause: The District inadvertently requested reimbursement of all funds even though the funds had not been expended as of June 30, 2023. Recommendation: The District must ensure that they have proper documentation and have actually spent the federal funds prior to seeking reimbursement. View of Responsible Officials & Planned Corrective Action: The District will ensure that expenditures are properly supported prior to requesting reimbursement.

Corrective Action Plan

December 8, 2023 U.S. Department of Education Henry County R-I School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brad Hunter, Superintendent Henry County R-I School District Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2023-002 ARP ESSER III Recommendation: The District must ensure that they have proper documentation and have actually spent the federal funds prior to seeking reimbursement. Action Taken: The District will ensure that expenditures are properly supported prior to requesting reimbursement. Completion Date: June 30, 2024 Sincerely, Brad Hunter, Superintendent Henry County R-I School District

Categories

Cash Management

Other Findings in this Audit

  • 1079399 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $975,013
84.010 Title I Grants to Local Educational Agencies $244,663
10.553 School Breakfast Program $63,778
10.555 National School Lunch Program $30,260
84.027 Special Education_grants to States $28,982
84.367 Improving Teacher Quality State Grants $22,693
84.365 English Language Acquisition State Grants $15,838
84.358 Rural Education $9,596
84.041 Impact Aid $1,699
93.981 Improving Student Health and Academic Achievement Through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools $1,466
84.173 Special Education_preschool Grants $460
84.369 Grants for State Assessments and Related Activities $270
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $100