EIN: 480697752
UEI: K5VMT1EMA3P4
Audited by: HAY-RICE & ASSOCIATES, CHARTERED
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 13, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by November 13, 2026 (72 days from today).
What is a management decision? →We noted that seven of the employees tested did not have proper time and effort documentation. Upon further examination, it was determined that the salary and wages for these employees were charged to a federal program when they should not have been. Questioned Costs: The charges for these seven employees include $343,766 for wages and $26,544 for the related payroll taxes for a total of $370,310. Cause: Per discussion with management, there was poor communication between the special education director and the director of business services. Context: We selected a sample of employees in other federal programs with no issues identified. This appears to be an isolated instance for this program and not a systemic problem. Effect: The School District is not in compliance with ESEA and 2 CFR 200.430(g). Repeat Finding: No Recommendation: We recommend that the School District implement procedures to improve communication between the special education director and the director of business services. Furthermore, we recommend that the School District implement procedures that better monitor which employees are being paid out of which fund. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Finding 2025-001. Federal Agency: US Department of Education State Department/Agency: Kansas Department of Education Federal Program Title: Special Education Cluster Assistance Listing Number: 84.027 – Special Education – Grants to States (IDEA, Part B) 84.173 – Special Education – Preschool Grants (IDEA Preschool) Award Period: July 1, 2024 to June 30, 2025 Award Number: Various Compliance Requirement: Documentation of Employee Time and Effort under 2 CFR 200.430(g) Type of Finding: Questioned Costs Criteria or Specific Requirement: Schools are required to record time and effort of employees in accordance with the Elementary and Secondary Education Act of 1965 (ESEA) and 2 CFR 200.430(g). Specifically, 2 CFR 200.430(g)(1)(vi) states that charges to federal awards for salaries and wages records must support the distribution of the employee’s salary or wages among specific activities must be based on records that accurately reflect the work performed. These or cost objectives if the employee works on more than one federal award; a federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: We noted that seven of the employees tested did not have proper time and effort documentation. Upon further examination, it was determined that the salary and wages for these employees were charged to a federal program when they should not have been. Questioned Costs: The charges for these seven employees include $343,766 for wages and $26,544 for the related payroll taxes for a total of $370,310. Cause: Per discussion with management, there was poor communication between the special education director and the director of business services. Context: We selected a sample of employees in other federal programs with no issues identified. This appears to be an isolated instance for this program and not a systemic problem. Effect: The School District is not in compliance with ESEA and 2 CFR 200.430(g). Repeat Finding: No Recommendation: We recommend that the School District implement procedures to improve communication between the special education director and the director of business services. Furthermore, we recommend that the School District implement procedures that better monitor which employees are being paid out of which fund. Views of Responsible Officials: There is no disagreement with the audit finding.
Condition: Tests indicated that seven employees did not have propery time and effort documentation. Upon further examination, it was determined that the salary and wages for these employees were charged to a federal program when they should not have been. Recommendation: We recommend that the School District implement procedures to improve communication between the special education director and the director of business services. Furthermore, we recommend that the School District implement procedures that better monitor which employees are being paid out of which fund. Corrective Action Taken: Management has agreed with the recommendations and procedures have been implemented to ensure that better communication takes place.
FAC accepted this audit on February 25, 2025 — management decision was due August 25, 2025.
FAC accepted this audit on December 28, 2023 — management decision was due June 28, 2024.
FAC accepted this audit on February 1, 2023 — management decision was due August 1, 2023.
FAC accepted this audit on December 1, 2021 — management decision was due June 1, 2022.
FAC accepted this audit on December 3, 2020 — management decision was due June 3, 2021.
DEPARTMENT OF EDUCATION Significant Deficiency 2020-001 ? Title I Grants to Local Educational Agencies ? CFDA #84.010 and Special Education Cluster CFDA #84.027, 84.173; Grant period ? Year ended June 30, 2020 Condition ? The tests of expenditures revealed a lack of proper support and approval. Criteria ? The School District requires proper approval of all expenditures and the major programs tested require proper approval and support of all expenditures. Cause ? Responsible parties failed to properly approve all expenses and obtain proper support for all expenses. Effect ? The lack of proper approval of expenditures increases the risk that misstatements due to fraud or error will occur. The lack of proper support could result in noncompliance with the grant agreement and the cost being disallowed. Perspective ? A sample of 22 employees from a population of 141 employees and all transfers were selected for audit. The test found that two employees did not have a sole source or time and effort report on file. Transfers did not have any written authorization. Our sample was a statistically valid sample. Repeat Finding ? This is a repeat finding. It was reference number 2019-001 in the prior year audit. Auditor?s Recommendation ? We recommend that proper approval and support for all expenditures be obtained. Management?s Response (unaudited) ? Management agreed with recommendation and is taking steps to implement it.
Show full finding ▾Hide full finding ▴DEPARTMENT OF EDUCATION Significant Deficiency 2020-001 ? Title I Grants to Local Educational Agencies ? CFDA #84.010 and Special Education Cluster CFDA #84.027, 84.173; Grant period ? Year ended June 30, 2020 Condition ? The tests of expenditures revealed a lack of proper support and approval. Criteria ? The School District requires proper approval of all expenditures and the major programs tested require proper approval and support of all expenditures. Cause ? Responsible parties failed to properly approve all expenses and obtain proper support for all expenses. Effect ? The lack of proper approval of expenditures increases the risk that misstatements due to fraud or error will occur. The lack of proper support could result in noncompliance with the grant agreement and the cost being disallowed. Perspective ? A sample of 22 employees from a population of 141 employees and all transfers were selected for audit. The test found that two employees did not have a sole source or time and effort report on file. Transfers did not have any written authorization. Our sample was a statistically valid sample. Repeat Finding ? This is a repeat finding. It was reference number 2019-001 in the prior year audit. Auditor?s Recommendation ? We recommend that proper approval and support for all expenditures be obtained. Management?s Response (unaudited) ? Management agreed with recommendation and is taking steps to implement it.
CORRECTIVE ACTION PLAN December 1, 2020 Department of Education Unified School District No. 480 respectfully submits the following corrective action plan for the fiscal year ended June 30, 2020. Name and address of independent public accounting firm: Hay?Rice & Associates, Chartered PO Box 2707 Liberal, Kansas 67905-2707 Audit period: July 1, 2019 ? June 30, 2020 The findings from the June 30, 2020 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of Findings and Questioned Costs. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. B. FINDINGS ? FINANCIAL STATEMENTS None. Department of Education Page 2 C. Findings ? Federal Award Programs Audits Department of Education Significant Deficiency 2020-001. Expenditures Condition: The tests of expenditures revealed a lack of proper support and approval. Recommendation: We recommend that proper approval and support for all expenditures be obtained. Corrective Action Taken: Management agreed with recommendation and procedures have been implemented to ensure there is proper approval and support for all expenditures. If the Oversight Agency has questions regarding this Corrective Action Plan, please contact Jerry Clay, Director of Business, at (620) 604-1010. Sincerely, Jerry Clay Director of Business
2019-001
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Significant Deficiency 2019-1 Condition ? The tests of expenditures revealed a lack of proper support and approval. Criteria ? The School District requires proper approval of all expenditures and the major programs tested require proper approval and support of all expenditures. Cause ? Responsible parties failed to properly approve all expenses and obtain proper support for all expenses. Effect ? The lack of proper approval of expenditures increases the risk that misstatements due to fraud or error will occur. The lack of proper support could result in noncompliance with the grant agreement and the cost being disallowed. Auditor?s Recommendation ? We recommend that proper approval and support for all expenditures be obtained. Management?s Response (unaudited) ? Management agreed with recommendation and is taking steps to implement it.
Show full finding ▾Hide full finding ▴Significant Deficiency 2019-1 Condition ? The tests of expenditures revealed a lack of proper support and approval. Criteria ? The School District requires proper approval of all expenditures and the major programs tested require proper approval and support of all expenditures. Cause ? Responsible parties failed to properly approve all expenses and obtain proper support for all expenses. Effect ? The lack of proper approval of expenditures increases the risk that misstatements due to fraud or error will occur. The lack of proper support could result in noncompliance with the grant agreement and the cost being disallowed. Auditor?s Recommendation ? We recommend that proper approval and support for all expenditures be obtained. Management?s Response (unaudited) ? Management agreed with recommendation and is taking steps to implement it.
CORRECTIVE ACTION PLAN October 16, 2019 Department of Education Unified School District No. 480 respectfully submits the following corrective action plan for the fiscal year ended June 30, 2019. Name and address of independent public accounting firm: Hay?Rice & Associates, Chartered PO Box 2707 Liberal, Kansas 67905-2707 Audit period: July 1, 2018 ? June 30, 2019 The findings from the June 30, 2019 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of Findings and Questioned Costs. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. B. FINDINGS ? FINANCIAL STATEMENTS None. Department of Education Page 2 C. Findings ? Federal Award Programs Audits Department of Education Significant Deficiency 2019-1. Expenditures Condition: The tests of expenditures revealed a lack of proper support and approval. Recommendation: We recommend that proper approval and support for all expenditures be obtained. Corrective Action Taken: Management agreed with recommendation and is taking steps to implement it. If the Oversight Agency has questions regarding this Corrective Action Plan, please contact Jerry Clay, Director of Business, at (620) 604-1010. Sincerely, Jerry Clay Director of Business
2018-001
FAC accepted this audit on October 29, 2018 — management decision was due April 29, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on October 23, 2017 — management decision was due April 23, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on October 13, 2016 — management decision was due April 13, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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