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HomeMy WebLinkAbout2025 Bonneville School District Single AuditBonneville Joint School District #93 Idaho Falls, Idaho Single Audit Report Year Ended June 30, 2025 WIPFLI Bonneville Joint School District #93 Idaho Falls, Idaho Single Audit Report Year Ended June 30, 2025 WIPFLI Bonneville Joint School District #93 Idaho Falls, Idaho Single Audit Report Year Ended June 30, 2025 WIPFLI Bonneville Joint School District #93 Year Ended June 30, 2025 Table of Contents Independent Auditor's Report on Compliance for Major Federal Program and Internal Control Over Compliance Required by the Uniform Guidance .......................................................... .l Schedule of Expenditures of Federal Awards ......................................................................................................... 4 Notes to Schedule of Expenditures of Federal Awards ........................................................................................... 6 Schedule of Findings and Questioned Cost ............................................................................................................ .7 Summary Schedule of Prior Audit Findings. ............................................................................................................ 8 Bonneville Joint School District #93 Year Ended June 30, 2025 Table of Contents Independent Auditor's Report on Compliance for Major Federal Program and Internal Control Over Compliance Required by the Uniform Guidance l Schedule of Expenditures of Federal Awards 4 Notes to Schedule of Expenditures of Federal Awards 6 Schedule of Findings and Questioned Cost 7 Summary Schedule of Prior Audit Findings. .8 WIPFLI Independent Auditor 1s Report on Compliance for Each Major Federal Program and on Internal Control Over Compliance Required by the Uniform Guidance Board of Trustees Bonneville Joint School District #93 Idaho Falls, Idaho Report on Compliance for Each Major Federal Program Opinion on Each Major Federal Program We have audited Bonneville Joint School District #93's compliance with the types of compliance requirements identified as subject to audit in the 0MB Compliance Supplement that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2025. Bonneville Joint School District #93's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. In our opinion, Bonneville Joint School District #93 complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each major federal program for the year ended June 30, 2025. Basis for Opinion on Each Major Federal Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor's Responsibilities for the Audit of Compliance section of our report. We are required to be independent of Bonneville Joint School District #93 and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of Bonneville Joint School District #93's compliance with the compliance requirements referred to above. Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to Bonneville Joint School District #93's federal programs. "Wipfli" is the brand name under which Wipfli LLP and Wipfli Advisory LLC and its respective subsidiary entities provide professional services. Wipfli LLP and Wipfli Advisory LLC (and its respective subsidiary entities) practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations, and professional standards. Wipfli LLP is a licensed independent CPA firm that provides attest services to its clients, and Wipfli Advisory LLC provides tax and business consulting services to its clients. Wipfli Advisory LLC and its subsidiary entities are not licensed CPA firms. 1 WIPFLI Independent Auditor 1s Report on Compliance for Each Major Federal Program and on Internal Control Over Compliance Required by the Uniform Guidance Board of Trustees Bonneville Joint School District #93 Idaho Falls, Idaho Report on Compliance for Each Major Federal Program Opinion on Each Major Federal Program We have audited Bonneville Joint School District #93's compliance with the types of compliance requirements identified as subject to audit in the 0MB Compliance Supplement that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2025. Bonneville Joint School District #93's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. In our opinion, Bonneville Joint School District #93 complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each major federal program for the year ended June 30, 2025. Basis for Opinion on Each Major Federal Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor's Responsibilities for the Audit of Compliance section of our report. We are required to be independent of Bonneville Joint School District #93 and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of Bonneville Joint School District #93's compliance with the compliance requirements referred to above. Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to Bonneville Joint School District #93's federal programs. "Wipfli" is the brand name under which Wipfli LLP and Wipfli Advisory LLC and its respective subsidiary entities provide professional services. Wipfli LLP and Wipfli Advisory LLC (and its respective subsidiary entities) practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations, and professional standards. Wipfli LLP is a licensed independent CPA firm that provides attest services to its clients, and Wipfli Advisory LLC provides tax and business consulting services to its clients. Wipfli Advisory LLC and its subsidiary entities are not licensed CPA firms. 1 WIPFLI Independent Auditor's Report on Compliance for Each Major Federal Program and on Internal Control Over Compliance Required by the Uniform Guidance Board of Trustees Bonneville Joint School District #93 Idaho Falls, Idaho Report on Compliance for Each Major Federal Program Opinion on Each Major Federal Program We have audited Bonneville Joint School District #93's compliance with the types of compliance requirements identified as subject to audit in the 0MB Compliance Supplement that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2025. Bonneville Joint School District #93's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. In our opinion, Bonneville Joint School District #93 complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each major federal program for the year ended June 30, 2025. Basis for Opinion on Each Major Federal Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States ( Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor's Responsibilities for the Audit of Compliance section of our report. We are required to be independent of Bonneville Joint School District #93 and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of Bonneville Joint School District #93's compliance with the compliance requirements referred to above. Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to Bonneville Joint School District #93's federal programs. "Wipfli" is the brand name under which Wipfli LLP and Wipfli Advisory LLC and its respective subsidiary entities provide professional services. Wipfli LLP and Wipfli Advisory LLC (and its respective subsidiary entities) practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations, and professional standards. Wipfli LLP is a licensed independent CPA firm that provides attest services to its clients, and Wipfli Advisory LLC provides tax and business consulting services to its clients. Wipfli Advisory LLC and its subsidiary entities are not licensed CPA firms. 1 Auditor's Responsibility for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on Bonneville Joint School District #93's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about Bonneville Joint School District #93's compliance with the requirements of each major federal program as a whole. In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding Bonneville Joint School District #93's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of Bonneville Joint School District #93's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of Bonneville Joint School District #93's internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Report on Internal Control Over Compliance A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. "Wipfli" is the brand name under which Wipfli LLP and Wipfli Advisory LLC and its respective subsidiary entities provide professional services. Wipfli LLP and Wipfli Advisory LLC (and its respective subsidiary entities) practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations, and professional standards. Wipfli LLP is a licensed independent CPA firm that provides attest services to its clients, and Wipfli Advisory LLC provides tax and business consulting services to its clients. Wipfli Advisory LLC and its subsidiary entities are not licensed CPA firms. 2 Auditor's Responsibility for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on Bonneville Joint School District #93's compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about Bonneville Joint School District #93's compliance with the requirements of each major federal program as a whole. In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we: • Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding Bonneville Joint School District #93's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • Obtain an understanding of Bonneville Joint School District #93's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of Bonneville Joint School District #93's internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Report on Internal Control Over Compliance A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. "Wipfli" is the brand name under which Wipfli LLP and Wipfli Advisory LLC and its respective subsidiary entities provide professional services. Wipfli LLP and Wipfli Advisory LLC (and its respective subsidiary entities) practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations, and professional standards. Wipfli LLP is a licensed independent CPA firm that provides attest services to its clients, and Wipfli Advisory LLC provides tax and business consulting services to its clients. Wipfli Advisory LLC and its subsidiary entities are not licensed CPA firms. 2 Our consideration of internal control over compliance was for the limited purpose described in the Auditor's Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over­ compliance. Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, each major fund and the aggregate remaining fund information of Bonneville Joint School District #93 for the year ended June 30, 2025, and issued our report thereon dated October 13, 2025 which contained an unmodified opinion on those financial statements. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the financial statements as a whole. Wifll.i, LLP Wipfli LLP Billings, Montana February 26, 2026 "Wipfli" is the brand name under which Wipfli LLP and Wipfli Advisory LLC and its respective subsidiary entities provide professional services. Wipfli LLP and Wipfli Advisory LLC (and its respective subsidiary entities) practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations, and professional standards. Wipfli LLP is a licensed independent CPA firm that provides attest services to its clients, and Wipfli Advisory LLC provides tax and business consulting services to its clients. Wipfli Advisory LLC and its subsidiary entities are not licensed CPA firms. 3 Our consideration of internal control over compliance was for the limited purpose described in the Auditor's Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over­ compliance. Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, each major fund and the aggregate remaining fund information of Bonneville Joint School District #93 for the year ended June 30, 2025, and issued our report thereon dated October 13, 2025 which contained an unmodified opinion on those financial statements. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the financial statements as a whole. Wifll.i, LLP Wipfli LLP Billings, Montana February 26, 2026 "Wipfli" is the brand name under which Wipfli LLP and Wipfli Advisory LLC and its respective subsidiary entities provide professional services. Wipfli LLP and Wipfli Advisory LLC (and its respective subsidiary entities) practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations, and professional standards. Wipfli LLP is a licensed independent CPA firm that provides attest services to its clients, and Wipfli Advisory LLC provides tax and business consulting services to its clients. Wipfli Advisory LLC and its subsidiary entities are not licensed CPA firms. 3 Our consideration of internal control over compliance was for the limited purpose described in the Auditor's Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over­ compliance. Accordingly, no such opinion is expressed. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, each major fund and the aggregate remaining fund information of Bonneville Joint School District #93 for the year ended June 30, 2025, and issued our report thereon dated October 13, 2025 which contained an unmodified opinion on those financial statements. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the financial statements as a whole. Wpeto LP Wipfli LLP Billings, Montana February 26, 2026 "Wipfli" is the brand name under which Wipfli LLP and Wipfli Advisory LLC and its respective subsidiary entities provide professional services. Wipfli LLP and Wipfli Advisory LLC (and its respective subsidiary entities) practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations, and professional standards. Wipfli LLP is a licensed independent CPA firm that provides attest services to its clients, and Wipfli Advisory LLC provides tax and business consulting services to its clients. Wipfli Advisory LLC and its subsidiary entities are not licensed CPA firms. 3 Bonneville Joint School District #93 Schedule of Expenditures of Federal Awards Year Ended June 30, 2025 Pass-Through Federal Al Entity Identifying Disbursement/ Federal Grantor I Pass-Through Grantor I Program Title United States Department of Agriculture Passed through Idaho State Department of Education: Child Nutrition Cluster School Breakfast Program National School Lunch Program -cash Fresh Fruit and Vegetables Program Summer Food Service Program for Children Non-cash Assistance {Commodities) National School Lunch Program -commodities Total Child Nutrition Cluster Total U.S. Department of Agriculture See Independent Accountant's Audit Report. Number Number Expenditures 10.553 10.555 10.582 10.559 10.585 202323N109947 $ 441,316 202323N109947 2,007,058 202323L160347 131,709 202323N119947 76,072 2,656,155 401,297 3,057,452 3,057,452 4 Bonneville Joint School District #93 Schedule of Expenditures of Federal Awards Year Ended June 30, 2025 Federal Grantor I Pass-Through Grantor I Program Title United States Department of Agriculture Passed through Idaho State Department of Education: Child Nutrition Cluster School Breakfast Program National School Lunch Program -cash Fresh Fruit and Vegetables Program Summer Food Service Program for Children Non-cash Assistance (Commodities) National School Lunch Program -commodities Total Child Nutrition Cluster Total U.S. Department of Agriculture See Independent Accountant's Audit Report. Pass-Through Entity Identifying Number Federal AL Number Disbursement/ Expenditures 10.553 10.555 10.582 10.559 10.585 202323N109947 $ 441,316 202323N109947 2,007,058 202323L160347 131,709 202323N119947 76,072 2,656,155 401,297 3,057,452 3,057,452 4 Bonneville Joint School District #93 Schedule of Expenditures of Federal Awards {Continued) Year Ended June 30, 2025 Pass-Through Federal Al Entity Identifying Disbursement/ Federal Grantor I Pass-Through Grantor I Program Title Number Number Expenditures United States Department of Education Passed through Idaho State Department of Education: Title I Grants to Local Educational Agencies Migrant Education Program Special Education Cluster Special Education -School-age Special Education -Preschool Total Special Education Cluster English Language Acquisition Supporting Effective Instruction Student Support and Academic Enrichment Total Passed through Idaho State Dept. of Education 84.010 84.011 84.027 84.173 84.365 84.367 84.424 Passed through Idaho State Department of Professional Technical: Career and Technical Education 84.048 Total U.S. Department of Education Total Expenditures of Federal Awards See Independent Accountant's Audit Report. S010A230012 S011A230012 H027A230088 H173A230030 S365A230012 S365A210012 S367 A230011 S424A230013 V048A230012 1,710,408 79,139 2,368,524 90,442 2,458,966 43,615 4,875 327,205 191,337 4,815,545 164,416 4,979,961 $ 8,037,413 5 Bonneville Joint School District #93 Schedule of Expenditures of Federal Awards (Continued) Year Ended June 30, 2025 Pass-Through Entity Identifying Number Federal AL Number Disbursement/ Expenditures Federal Grantor I Pass-Through Grantor I Program Title United States Department of Education Passed through Idaho State Department of Education: Title I Grants to Local Educational Agencies Migrant Education Program Special Education Cluster Special Education -School-age Special Education -Preschool Total Special Education Cluster English Language Acquisition Supporting Effective Instruction Student Support and Academic Enrichment Total Passed through Idaho State Dept. of Education 84.010 84.011 84.027 84.173 84.365 84.367 84.424 S010A230012 S011A230012 H027A230088 H173A230030 S365A230012 S365A210012 S367A230011 S424A230013 1,710,408 79,139 2,368,524 90,442 2,458,966 43,615 4,875 327,205 191,337 4,815,545 Passed through Idaho State Department of Professional Technical: Career and Technical Education 84.048 Total U.S. Department of Education Total Expenditures of Federal Awards See Independent Accountant's Audit Report. V048A230012 164,416 4,979,961 $ 8,037,413 5 Bonneville Joint School District #93 Notes to Schedule of Expenditures of Federal Awards Year Ended June 30, 2025 Note 1: General The accompanying schedule of expenditures of federal awards {the "Schedule") includes the federal grant activity of Bonneville Joint School District #93 under programs of the federal government for the year ended June 30, 2025. The information in this schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards {"Uniform Guidance"). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. Note 2: Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. Note 3: Nonmonetary Transactions Non monetary assistance is reported for the Food Distribution Program at fair market value of commodities received which is established by the State Department of Education. The District held an undetermined amount of those commodities in inventory at June 30, 2025. Note 4: Indirect Cost Rate The District has elected not to use the 10-percent de mini mis indirect cost rate allowed under the Uniform Guidance. Note 5: Sub-Recipients The District does not have any sub-recipients of federal awards. 6 Bonneville Joint School District #93 Notes to Schedule of Expenditures of Federal Awards Year Ended June 30, 2025 Note 1: General The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Bonneville Joint School District #93 under programs of the federal government for the year ended June 30, 2025. The information in this schedule is presented in accordance with requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. Note 2: Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. Note 3: Nonmonetary Transactions Nonmonetary assistance is reported for the Food Distribution Program at fair market value of commodities received which is established by the State Department of Education. The District held an undetermined amount of those commodities in inventory at June 30, 2025. Note 4: Indirect Cost Rate The District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Note 5: Sub-Recipients The District does not have any sub-recipients of federal awards. 6 Bonneville Joint School District #93 Schedule of Findings and Questioned Costs Year Ended June 30, 2025 Section I -Summary of Auditor's Results Financial Statements Type of auditor's report issued on whether the financial statements were prepared in accordance with GAAP: Internal control over financial reporting: • Material weakness{es) identified? • Significant deficiency{ies) identified? Noncompliance material to financial statements noted? Federal Awards Internal control over major programs: • Material weakness{es) identified? • Significant deficiency{ies) identified? Type of auditor's report issued on compliance for major programs: Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.SlG{a)? Identification of major programs AL Number(sl Federal Program or Cluster 10.555 Child Nutrition Cluster Dollar threshold used to distinguish between Type A and Type B programs: $750,000 Auditee qualified as low-risk auditee? Unmodified ___ Yes X No ___ Yes X None Reported ___ Yes X No ___ Yes X No ___ Yes X None Reported Unmodified ___ Yes X No X Yes ___ No 7 Bonneville Joint School District #93 Schedule of Findings and Questioned Costs Year Ended June 30, 2025 Section I -Summary of Auditor's Results Financial Statements Type of auditor's report issued on whether the financial statements were prepared in accordance with GAAP: Internal control over financial reporting: • Material weakness(es) identified? • Significant deficiency(ies) identified? Noncompliance material to financial statements noted? Federal Awards Internal control over major programs: • Material weakness(es) identified? • Significant deficiency(ies) identified? Type of auditor's report issued on compliance for major programs: Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? Identification of major programs AL Number(s) Federal Program or Cluster 10.555 Child Nutrition Cluster Dollar threshold used to distinguish between Type A and Type B programs: $750,000 Auditee qualified as low-risk auditee? Unmodified ___ Yes ___ Yes ___ Yes ___ Yes ___ Yes Unmodified ___ Yes X Yes X No X None Reported X No X No X None Reported X No ___ No 7 Bonneville Joint School District #93 Summary Schedule of Prior Audit Findings Year Ended June 30, 2025 Section II -Federal Award Findings and Questioned Costs None Section Ill -Auditees Summary Schedule of Prior Audit Findings None 8 Bonneville Joint School District #93 Summary Schedule of Prior Audit Findings Year Ended June 30, 2025 Section II -Federal Award Findings and Questioned Costs None Section Ill -Auditees Summary Schedule of Prior Audit Findings None 8