FAC Explorer

Audit 11409

FY End
2023-06-30
Total Expended
$2.84M
Findings
10
Programs
21
Organization: Independent School District #256 (MN)
Year: 2023 Accepted: 2024-01-12
Auditor: Abdo LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8491 2023-001 Significant Deficiency - P
8492 2023-001 Significant Deficiency - P
8493 2023-001 Significant Deficiency - P
8494 2023-001 Significant Deficiency - P
8495 2023-001 Significant Deficiency - P
584933 2023-001 Significant Deficiency - P
584934 2023-001 Significant Deficiency - P
584935 2023-001 Significant Deficiency - P
584936 2023-001 Significant Deficiency - P
584937 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
84.425 Covid-19 - American Rescue Plan - Elementary and Secondary School Emergency Relief Fund (arp Esser) $618,669 - 0
10.555 National School Lunch Program $535,390 Yes 1
84.010 Title I Grants to Local Educational Agencies $330,903 - 0
84.027 Special Education_grants to States $306,898 - 0
10.553 School Breakfast Program $197,021 Yes 1
10.555 Commodity Supplement Food Program $128,289 Yes 1
10.559 Summer Food Service Program for Children $112,343 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $89,837 - 0
84.425 Covid-19-Governor's Emergency Education Relief Fund (geer Summer School Age Care) $87,744 - 0
10.555 Supply Chain Assistance $86,664 Yes 1
84.367 Improving Teacher Quality State Grants $66,103 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $59,569 - 0
84.002 Adult Education - Basic Grants to States $57,880 - 0
32.009 Emergency Connectivity Fund Program $46,431 - 0
10.558 Child and Adult Care Food Program $37,115 - 0
84.060 Indian Education_grants to Local Educational Agencies $25,239 - 0
84.424 Student Support and Academic Enrichment Program $23,244 - 0
84.181 Special Education-Grants for Infants and Families $18,900 - 0
84.048 Career and Technical Education -- Basic Grants to States $4,511 - 0
84.425 Arp Homeless Youth $2,884 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
JY1YB1GVE536 Lisa Rider Auditee
6513854505 Thomas Olinger Auditor
No contacts on file

Notes to SEFA

Title: Basis of presentation Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: During the year ended June 30, 2023, the District did not elect to use the 10 percent de Minimis indirect cost rate. The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs of the Independent School District No. 256, Red Wing, Minnesota (the District). The District's reporting entity is defined in Note 1A to the District's financial statements. The information in this schedule is presented in accordance with the 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). All federal awards received directly from Federal agencies as well as Federal awards passed through other government agencies are included on the schedule.
Title: Pass-Through Entity Identifying Numbers Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: During the year ended June 30, 2023, the District did not elect to use the 10 percent de Minimis indirect cost rate. Pass-through entity identifying numbers, if any, are presented where available.
Title: Subrecipients Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: During the year ended June 30, 2023, the District did not elect to use the 10 percent de Minimis indirect cost rate. No federal expenditures presented in this schedule were provided to subrecipients.

Finding Details

Finding 2023-001
Condition: During our audit, we discovered an instance of noncompliance in which a family member was receiving free lunches when they did not meet free lunch eligibility. Criteria: Families are required to meet certain federal standards in order to receive free or reduced meals. Cause: Lack of reviews during the application process. Effect: One family received free meals during the year when they were not eligible. Recommendation: We recommend that the District review their policies and approval processes to ensure proper eligibility. Management Response: The District will take the proper steps to ensure compliance in future periods.
Finding 2023-001
Condition: During our audit, we discovered an instance of noncompliance in which a family member was receiving free lunches when they did not meet free lunch eligibility. Criteria: Families are required to meet certain federal standards in order to receive free or reduced meals. Cause: Lack of reviews during the application process. Effect: One family received free meals during the year when they were not eligible. Recommendation: We recommend that the District review their policies and approval processes to ensure proper eligibility. Management Response: The District will take the proper steps to ensure compliance in future periods.
Finding 2023-001
Condition: During our audit, we discovered an instance of noncompliance in which a family member was receiving free lunches when they did not meet free lunch eligibility. Criteria: Families are required to meet certain federal standards in order to receive free or reduced meals. Cause: Lack of reviews during the application process. Effect: One family received free meals during the year when they were not eligible. Recommendation: We recommend that the District review their policies and approval processes to ensure proper eligibility. Management Response: The District will take the proper steps to ensure compliance in future periods.
Finding 2023-001
Condition: During our audit, we discovered an instance of noncompliance in which a family member was receiving free lunches when they did not meet free lunch eligibility. Criteria: Families are required to meet certain federal standards in order to receive free or reduced meals. Cause: Lack of reviews during the application process. Effect: One family received free meals during the year when they were not eligible. Recommendation: We recommend that the District review their policies and approval processes to ensure proper eligibility. Management Response: The District will take the proper steps to ensure compliance in future periods.
Finding 2023-001
Condition: During our audit, we discovered an instance of noncompliance in which a family member was receiving free lunches when they did not meet free lunch eligibility. Criteria: Families are required to meet certain federal standards in order to receive free or reduced meals. Cause: Lack of reviews during the application process. Effect: One family received free meals during the year when they were not eligible. Recommendation: We recommend that the District review their policies and approval processes to ensure proper eligibility. Management Response: The District will take the proper steps to ensure compliance in future periods.
Finding 2023-001
Condition: During our audit, we discovered an instance of noncompliance in which a family member was receiving free lunches when they did not meet free lunch eligibility. Criteria: Families are required to meet certain federal standards in order to receive free or reduced meals. Cause: Lack of reviews during the application process. Effect: One family received free meals during the year when they were not eligible. Recommendation: We recommend that the District review their policies and approval processes to ensure proper eligibility. Management Response: The District will take the proper steps to ensure compliance in future periods.
Finding 2023-001
Condition: During our audit, we discovered an instance of noncompliance in which a family member was receiving free lunches when they did not meet free lunch eligibility. Criteria: Families are required to meet certain federal standards in order to receive free or reduced meals. Cause: Lack of reviews during the application process. Effect: One family received free meals during the year when they were not eligible. Recommendation: We recommend that the District review their policies and approval processes to ensure proper eligibility. Management Response: The District will take the proper steps to ensure compliance in future periods.
Finding 2023-001
Condition: During our audit, we discovered an instance of noncompliance in which a family member was receiving free lunches when they did not meet free lunch eligibility. Criteria: Families are required to meet certain federal standards in order to receive free or reduced meals. Cause: Lack of reviews during the application process. Effect: One family received free meals during the year when they were not eligible. Recommendation: We recommend that the District review their policies and approval processes to ensure proper eligibility. Management Response: The District will take the proper steps to ensure compliance in future periods.
Finding 2023-001
Condition: During our audit, we discovered an instance of noncompliance in which a family member was receiving free lunches when they did not meet free lunch eligibility. Criteria: Families are required to meet certain federal standards in order to receive free or reduced meals. Cause: Lack of reviews during the application process. Effect: One family received free meals during the year when they were not eligible. Recommendation: We recommend that the District review their policies and approval processes to ensure proper eligibility. Management Response: The District will take the proper steps to ensure compliance in future periods.
Finding 2023-001
Condition: During our audit, we discovered an instance of noncompliance in which a family member was receiving free lunches when they did not meet free lunch eligibility. Criteria: Families are required to meet certain federal standards in order to receive free or reduced meals. Cause: Lack of reviews during the application process. Effect: One family received free meals during the year when they were not eligible. Recommendation: We recommend that the District review their policies and approval processes to ensure proper eligibility. Management Response: The District will take the proper steps to ensure compliance in future periods.