Wichita Public Schools Unified School District No. 259Local Government

Finding 2025-002: (Significant Deficiency) AL#84.048: Career and Technical Education Basis Grants to States, U.S. Department of Education, Award No. V048A240016, Passed through the Kansas State Board of Education Condition: During testing of allowable expenditures and period of performance we identified five transactions totaling $3,485 that were charged to the grant before the period of performance start date. Criteria or Specific Requirement: According to 2 CFR 200.308 and 200.309, a Non-Federal entity may charge a Federal award only allowable costs incurred during the approved period of performance, unless the Federal awarding agency authorizes pre-award costs or other exceptions. Questioned Costs: $3,485 is known questioned costs. One transaction was related to stipend reimbursements, through additional review of stipend payment service dates as noted in the payroll system, 3 other stipend payments totaling $1,988 are likely questioned costs. Context: One transaction was identified during allowable expenditure testing. A $675 stipend for June 2024 services provided was charged to the grant award with a period of performance start date of July 1, 2024. We tested a total of 60 items in the allowable expenditure testing. Four transactions were identified during period of performance testing. A $90 travel reimbursement for the last week of June 2024 was charged to the grant award with a period of performance start date of July 1, 2024. We tested a total of 10 travel reimbursements. The other three transactions were incurred prior to July 1, 2024 totaled $2,720 related to a Reallocation Grant Award of $11,766 with a period of performance of July 1, 2024 through June 30, 2025. The total period of performance sample was 55 items. The sample sizes were determined based upon guidelines provided by the AICPA which is not a statistically valid sample. Cause: This program had turnover in the current year and with year-end system cut-off dates, these items were incorrectly charged to the wrong grant year. Effect: Costs incurred outside the period of performance may be unallowable, which could result in questioned costs and potential repayment to the Federal awarding agency. Recommendation: We recommend when there is staff turnover that training is provided related to the period of performance and how to identify which grant year is appropriate for each expenditure. Additionally, a secondary review should be completed to ensure transactions are properly charged to the correct grant year. Views of Responsible Officials (Unaudited): The District acknowledges the finding. The Budget Department will implement a training process for all internal budget analysts as well as Career and Technical Education (CTE) program managers and business office staff on the requirements of 2 CFR 200.308 and 200.309, focusing on the “Period of Performance” and allowable cost principles. Additionally, the Budget Department will establish both a quarterly and year-end reconciliation process where the CTE assigned budget analyst will compare all expenditures against the authorized period of performance dates listed in the Perkins V Local Grant Handbook and specific grant award terms.

Finding 2020-002 (Significant Deficiency): CFDA #84.367, Title II Part A Supporting Effective Instruction, U.S. Department of Education, Award No. 3526-3860 3860, Passed through the Kansas State Board of Education Condition: Student population data that was submitted to the State to perform the public/non-public school allocation of Title IIA funding was not accurate and did not match the corrected student population counts which was ultimately used to perform the allocation. Criteria or Specific Requirement: Per 2 CFR Section 200.329 (a) The non-federal entity is responsible for oversight of the operations of the federal award supported activities. The non-Federal entity much monitor its activities under Federal awards to assure compliance with applicable Federal requirements and performance expectations are being achieved. Questioned Costs: None Context: Out of the 23 schools submitting information on the State form, 4 of the schools were submitted with inaccurate student counts. This did not impact the total Title IIA funding allocated to the District as whole. Cause: The submission of data on the State form is performed significantly before the actual allocation of funds occurs between the public and non-public schools. At the time of data submission, the District was experiencing a change in structure and re-allocation of responsibilities. When the data was submitted, there was not proper review of the accuracy of the information. However, at the time of allocation, the District had proper review procedures in place within the Title office and obtained the appropriate student counts before allocating the funds to the non-public schools. Effect: Although the total amount of Title IIA funding received from the State was unaffected, the allocation between the public and non-public schools within the District were inaccurate. Recommendation: We recommend that the District continues to use the resources in the Title office to properly review all information prior to reporting to the State. Management Response (Unaudited): The District acknowledges the finding. The Title Services Departments discovered Pupil Accounting reporting discrepancies prior to audit has taken over the data collection for the Federal section of the SO66. Additionally, to ensure that data entered into the SO66 is correct, the Title Services Office now requires a review of the entered data from Student Records before submission to KSDE.

Finding 2019-001: Accounting and Financial Reporting (Significant Deficiency): CFDA # 10.558, Child and Adult Care Food Program, Award No. 3531-3510 3510 9916 and 3531-3510 3510 9921, Passed through the Kansas State Board of Education. Condition: Enrollment documentation was not retained for one student selected for testing. Criteria: Per 7 CFR 226.2, an enrolled child is one whose parent or guardian has submitted to an institution a signed document which indicates that the child is enrolled for child care. Questioned Costs: None were noted. Context: One of the sixty students selected for testing was participating in the program, but an enrollment form was not able to be located. The sample size was determined based upon guidelines provided by the AICPA which was not a statistically valid sample. Cause: Management either did not obtain or did not retain the enrollment form for this particular student. Effect: Failure to maintain supporting documentation for enrolled students could result in ineligible students receiving meals from the program. Recommendation: We recommend management review enrollment forms annually to ensure that proper support is provided for each of the enrolled students. Management Response (Unaudited): The District acknowledges the finding. The Nutrition Services Department will implement a month-end review procedure to ensure all students receiving benefits under the Child and Adult Care Food Program have the appropriate documentation necessary to substantiate eligibility on file and will securely retain such records for review purposes. The District recently changed application processing providers to Titan School Solutions, which will simplify implementation of this review.

GSA_MIGRATION

GSA_MIGRATION