Finding 57823 (2022-004)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2022-12-09

AI Summary

  • Core Issue: The District failed to prepare a Schedule of Expenditures of Federal Awards (SEFA) as required.
  • Impacted Requirements: This violates 2CFR Section 200.510(b), which mandates specific data elements for SEFA preparation.
  • Recommended Follow-Up: The District should document all federal programs, including agencies, clusters, and total expenditures, and commit to completing the SEFA annually.

Finding Text

Preparation of Schedule of Expenditures of Federal Awards (All Federal Awards) Condition: The District did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2CFR Section 200.510(b) of Uniform Guidance requires minimum data elements for preparation of the Schedule of Expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing by programs of federal agency. Cause of the Condition: The District separately lists federal expenditures using a specific grouping number for each grant separately and relies on this information for tracking federal revenue and expenditures. Recommendation: The District should document each federal program including the federal agency, clusters, and total federal expenditures. Auditee Response: Management will complete the SEFA annually in future years.

Categories

Reporting

Other Findings in this Audit

  • 57814 2022-004
    Significant Deficiency
  • 57815 2022-004
    Significant Deficiency
  • 57816 2022-004
    Significant Deficiency
  • 57817 2022-004
    Significant Deficiency
  • 57818 2022-004
    Significant Deficiency
  • 57819 2022-004
    Significant Deficiency
  • 57820 2022-004
    Significant Deficiency
  • 57821 2022-004
    Significant Deficiency
  • 57822 2022-004
    Significant Deficiency
  • 57824 2022-004
    Significant Deficiency
  • 57825 2022-004
    Significant Deficiency
  • 57826 2022-004
    Significant Deficiency
  • 634256 2022-004
    Significant Deficiency
  • 634257 2022-004
    Significant Deficiency
  • 634258 2022-004
    Significant Deficiency
  • 634259 2022-004
    Significant Deficiency
  • 634260 2022-004
    Significant Deficiency
  • 634261 2022-004
    Significant Deficiency
  • 634262 2022-004
    Significant Deficiency
  • 634263 2022-004
    Significant Deficiency
  • 634264 2022-004
    Significant Deficiency
  • 634265 2022-004
    Significant Deficiency
  • 634266 2022-004
    Significant Deficiency
  • 634267 2022-004
    Significant Deficiency
  • 634268 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $150,548
84.027 Special Education_grants to States $134,164
84.010 Title I Grants to Local Educational Agencies $97,917
84.358 Rural Education $93,970
10.553 School Breakfast Program $47,695
84.173 Special Education_preschool Grants $40,945
10.555 National School Lunch Program $20,679
93.778 Medical Assistance Program $9,338
84.048 Career and Technical Education -- Basic Grants to States $2,227