FAC Explorer

Audit 14076

FY End
2021-06-30
Total Expended
$7.52M
Findings
26
Programs
15
Organization: Dunseith Public School District No. 1 (ND)
Year: 2021 Accepted: 2024-01-29
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
10404 2021-004 Material Weakness Yes B
10405 2021-005 Material Weakness Yes L
10406 2021-005 Material Weakness Yes L
10407 2021-005 Material Weakness Yes L
10408 2021-005 Material Weakness Yes L
10409 2021-005 Material Weakness Yes L
10410 2021-005 Material Weakness Yes L
10411 2021-005 Material Weakness Yes L
10412 2021-006 Material Weakness - C
10413 2021-006 Material Weakness - C
10414 2021-007 Material Weakness - B
10415 2021-007 Material Weakness - B
10416 2021-007 Material Weakness - B
586846 2021-004 Material Weakness Yes B
586847 2021-005 Material Weakness Yes L
586848 2021-005 Material Weakness Yes L
586849 2021-005 Material Weakness Yes L
586850 2021-005 Material Weakness Yes L
586851 2021-005 Material Weakness Yes L
586852 2021-005 Material Weakness Yes L
586853 2021-005 Material Weakness Yes L
586854 2021-006 Material Weakness - C
586855 2021-006 Material Weakness - C
586856 2021-007 Material Weakness - B
586857 2021-007 Material Weakness - B
586858 2021-007 Material Weakness - B

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $3.59M Yes 1
84.010 Title I Grants to Local Educational Agencies $1.07M Yes 2
10.559 Summer Food Service Program for Children $781,923 Yes 2
21.019 Coronavirus Relief Fund $299,071 - 0
84.287 Twenty-First Century Community Learning Centers $282,842 - 0
84.424 Student Support and Academic Enrichment Program $160,513 - 0
84.367 Improving Teacher Quality State Grants $135,958 - 0
84.371 Striving Readers $99,491 - 0
84.060 Indian Education_grants to Local Educational Agencies $91,995 - 0
84.425 Education Stabilization Fund $68,609 Yes 2
84.048 Career and Technical Education -- Basic Grants to States $19,080 - 0
10.582 Fresh Fruit and Vegetable Program $16,032 - 0
10.555 National School Lunch Program $14,320 Yes 2
84.358 Rural Education $4,433 - 0
10.560 State Administrative Expenses for Child Nutrition $1,098 - 0

Contacts

Name Title Type
PYNKU2HJDXA3 Evan Peltier Auditee
7012445249 Brian Opsahl Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (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. De Minimis Rate Used: N Rate Explanation: Dunseith Public School District No. 1 has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule includes the federal award activity of Dunseith Public School District No. 1 under programs of the federal government for the year ended June 30, 2021. 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). Because the Schedule presents only a selected portion of the operations of Dunseith Public School District No. 1, it is not intended to and does not present the financial position or changes in net position of the District.
Title: NONMONETARY TRANSACTIONS Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (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. De Minimis Rate Used: N Rate Explanation: Dunseith Public School District No. 1 has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District receives commodities through the food distribution program and the assistance is valued at the fair value of the commodities received and disbursed.
Title: PASS-THROUGH ENTITIES Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (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. De Minimis Rate Used: N Rate Explanation: Dunseith Public School District No. 1 has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. All pass-through entities listed above use the same CFDA numbers as the federal grantors to identify these grants, and have not assigned any additional identifying numbers.

Finding Details

Finding 2021-004
Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Criteria The District must document employee time and effort spent in the Title I program, if under 100% time spent in the Title I program. A system of good internal controls would have an entity to file all approved wages in the employee personal file. Condition District was missing documentation to support time and effort of faculty member’s wages being charged to the Title I program. We also noted that the supporting documentation for the hourly rate of 8 employees in our test of 19 employees was missing. Questioned Costs Undeterminable. Context All faculty members were tested. Out of the nineteen (19) faculty members tested, two (2) of the faculty members did not have the necessary documentation on file. Also, we noted 8 of these 19 employees did not have proper support for the wages they were paid. Effect Expenditures improperly or inaccurately being charged to the program and employees may not be compensated the correct amount. Cause The District could not provide support for the compliance requirement being tested for 2 employees who do not work in Title I 100% of the time. The District also could not provide wage support for 8 out of 19 employees. Recommendation We recommend the District require all faculty in the Title I program complete time and effort reports, annually. We also recommend that the District put a copy of the approved wages in each personal file so they have a record of what each employee will be paid. Repeat Finding This is a repeat finding of 2020-004. Views of Responsible Officials See corrective action plan.
Finding 2021-005
Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid CFDA Number: 84.041 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Funding Agency: U.S. Department of Education Title: ESSER CFDA Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2020-005. Views of Responsible Officials See corrective action plan.
Finding 2021-005
Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid CFDA Number: 84.041 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Funding Agency: U.S. Department of Education Title: ESSER CFDA Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2020-005. Views of Responsible Officials See corrective action plan.
Finding 2021-005
Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid CFDA Number: 84.041 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Funding Agency: U.S. Department of Education Title: ESSER CFDA Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2020-005. Views of Responsible Officials See corrective action plan.
Finding 2021-005
Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid CFDA Number: 84.041 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Funding Agency: U.S. Department of Education Title: ESSER CFDA Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2020-005. Views of Responsible Officials See corrective action plan.
Finding 2021-005
Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid CFDA Number: 84.041 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Funding Agency: U.S. Department of Education Title: ESSER CFDA Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2020-005. Views of Responsible Officials See corrective action plan.
Finding 2021-005
Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid CFDA Number: 84.041 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Funding Agency: U.S. Department of Education Title: ESSER CFDA Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2020-005. Views of Responsible Officials See corrective action plan.
Finding 2021-005
Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid CFDA Number: 84.041 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Funding Agency: U.S. Department of Education Title: ESSER CFDA Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2020-005. Views of Responsible Officials See corrective action plan.
Finding 2021-006
Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Criteria Entities are only allowed to be reimbursed for the first meal served to students. Furthermore, a system of strong internal controls requires entities to ensure reports being submitted for reimbursement agree with supporting documentation. Condition Noted the District could not provide the required supporting documentation used to complete the reimbursement report for October 2020. During testing of November 2020, we noted that the elementary food site overstated both lunches and breakfasts by 720 meals. Furthermore, we noted that the high school food site had overstated 12 meals in February 2021. Testing April 2021, we calculated 4 breakfasts and 12 lunches being under reported at the elementary food site and 12 lunches overstated at the high school food site. Finally, we noted that the district did not verify the number of students living in each household when they delivered home meals in November 2020. Questioned Costs Undeterminable. Context Our population was the monthly reports submitted for reimbursement of meals served. We haphazardly selected 3 months to test. Noted the District could not provide the required supporting documentation used to complete the reimbursement report for October 2020. During testing of November 2020, we noted that the elementary food site overstated both lunches and breakfasts by 720 meals. Furthermore, we noted that the high school food site had overstated 12 meals in February 2021. Testing April 2021, we calculated 4 breakfasts and 12 lunches being under reported at the elementary food site and 12 lunches overstated at the high school food site. Finally, we noted during inquiry that the District did not verify the number of students living in each household when they delivered home meals in November 2020. Effect The elementary food site was reimbursed for more than meals actually served in November 2020. February 2021 had the high school site being reimbursed for more meals than what was actually served. Finally, the elementary food site was not reimbursed for meals served and the high school food site was reimbursed for more meals than what was actually served. Cause Oversight by management Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved before being submitted. Repeat Finding This is not a repeat finding Views of Responsible Officials See corrective action plan.
Finding 2021-006
Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Criteria Entities are only allowed to be reimbursed for the first meal served to students. Furthermore, a system of strong internal controls requires entities to ensure reports being submitted for reimbursement agree with supporting documentation. Condition Noted the District could not provide the required supporting documentation used to complete the reimbursement report for October 2020. During testing of November 2020, we noted that the elementary food site overstated both lunches and breakfasts by 720 meals. Furthermore, we noted that the high school food site had overstated 12 meals in February 2021. Testing April 2021, we calculated 4 breakfasts and 12 lunches being under reported at the elementary food site and 12 lunches overstated at the high school food site. Finally, we noted that the district did not verify the number of students living in each household when they delivered home meals in November 2020. Questioned Costs Undeterminable. Context Our population was the monthly reports submitted for reimbursement of meals served. We haphazardly selected 3 months to test. Noted the District could not provide the required supporting documentation used to complete the reimbursement report for October 2020. During testing of November 2020, we noted that the elementary food site overstated both lunches and breakfasts by 720 meals. Furthermore, we noted that the high school food site had overstated 12 meals in February 2021. Testing April 2021, we calculated 4 breakfasts and 12 lunches being under reported at the elementary food site and 12 lunches overstated at the high school food site. Finally, we noted during inquiry that the District did not verify the number of students living in each household when they delivered home meals in November 2020. Effect The elementary food site was reimbursed for more than meals actually served in November 2020. February 2021 had the high school site being reimbursed for more meals than what was actually served. Finally, the elementary food site was not reimbursed for meals served and the high school food site was reimbursed for more meals than what was actually served. Cause Oversight by management Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved before being submitted. Repeat Finding This is not a repeat finding Views of Responsible Officials See corrective action plan.
Finding 2021-007
Federal Program Information Funding Agency: U.S. Department of Education Title: Education Stabilization Fund CFDA Number: 84.425 Criteria A system of good internal controls would have an entity to file all approved wages in the employee personal file. Condition Supporting documentation for approved wages was missing for 13 employees out of the 40 transactions tested. Questioned Costs Undeterminable Context In a population of over 250, 40 transactions were selected for testing. Of the 40 transactions selected, the District was not able to provide support for wages paid for 13 employees. Effect Employees may not be compensated the correct amount. Cause The District could not provide wage support for 13 employees out of the 40 transactions tested. Recommendation We recommend that the District put a copy of the approved wages in each personal file so they have a record of what each employee will be paid. Repeat Finding This is not a repeat finding. Views of Responsible Officials See corrective action plan.
Finding 2021-007
Federal Program Information Funding Agency: U.S. Department of Education Title: Education Stabilization Fund CFDA Number: 84.425 Criteria A system of good internal controls would have an entity to file all approved wages in the employee personal file. Condition Supporting documentation for approved wages was missing for 13 employees out of the 40 transactions tested. Questioned Costs Undeterminable Context In a population of over 250, 40 transactions were selected for testing. Of the 40 transactions selected, the District was not able to provide support for wages paid for 13 employees. Effect Employees may not be compensated the correct amount. Cause The District could not provide wage support for 13 employees out of the 40 transactions tested. Recommendation We recommend that the District put a copy of the approved wages in each personal file so they have a record of what each employee will be paid. Repeat Finding This is not a repeat finding. Views of Responsible Officials See corrective action plan.
Finding 2021-007
Federal Program Information Funding Agency: U.S. Department of Education Title: Education Stabilization Fund CFDA Number: 84.425 Criteria A system of good internal controls would have an entity to file all approved wages in the employee personal file. Condition Supporting documentation for approved wages was missing for 13 employees out of the 40 transactions tested. Questioned Costs Undeterminable Context In a population of over 250, 40 transactions were selected for testing. Of the 40 transactions selected, the District was not able to provide support for wages paid for 13 employees. Effect Employees may not be compensated the correct amount. Cause The District could not provide wage support for 13 employees out of the 40 transactions tested. Recommendation We recommend that the District put a copy of the approved wages in each personal file so they have a record of what each employee will be paid. Repeat Finding This is not a repeat finding. Views of Responsible Officials See corrective action plan.
Finding 2021-004
Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Criteria The District must document employee time and effort spent in the Title I program, if under 100% time spent in the Title I program. A system of good internal controls would have an entity to file all approved wages in the employee personal file. Condition District was missing documentation to support time and effort of faculty member’s wages being charged to the Title I program. We also noted that the supporting documentation for the hourly rate of 8 employees in our test of 19 employees was missing. Questioned Costs Undeterminable. Context All faculty members were tested. Out of the nineteen (19) faculty members tested, two (2) of the faculty members did not have the necessary documentation on file. Also, we noted 8 of these 19 employees did not have proper support for the wages they were paid. Effect Expenditures improperly or inaccurately being charged to the program and employees may not be compensated the correct amount. Cause The District could not provide support for the compliance requirement being tested for 2 employees who do not work in Title I 100% of the time. The District also could not provide wage support for 8 out of 19 employees. Recommendation We recommend the District require all faculty in the Title I program complete time and effort reports, annually. We also recommend that the District put a copy of the approved wages in each personal file so they have a record of what each employee will be paid. Repeat Finding This is a repeat finding of 2020-004. Views of Responsible Officials See corrective action plan.
Finding 2021-005
Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid CFDA Number: 84.041 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Funding Agency: U.S. Department of Education Title: ESSER CFDA Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2020-005. Views of Responsible Officials See corrective action plan.
Finding 2021-005
Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid CFDA Number: 84.041 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Funding Agency: U.S. Department of Education Title: ESSER CFDA Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2020-005. Views of Responsible Officials See corrective action plan.
Finding 2021-005
Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid CFDA Number: 84.041 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Funding Agency: U.S. Department of Education Title: ESSER CFDA Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2020-005. Views of Responsible Officials See corrective action plan.
Finding 2021-005
Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid CFDA Number: 84.041 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Funding Agency: U.S. Department of Education Title: ESSER CFDA Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2020-005. Views of Responsible Officials See corrective action plan.
Finding 2021-005
Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid CFDA Number: 84.041 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Funding Agency: U.S. Department of Education Title: ESSER CFDA Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2020-005. Views of Responsible Officials See corrective action plan.
Finding 2021-005
Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid CFDA Number: 84.041 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Funding Agency: U.S. Department of Education Title: ESSER CFDA Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2020-005. Views of Responsible Officials See corrective action plan.
Finding 2021-005
Federal Program Information Funding Agency: U.S. Department of Education Title: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Funding Agency: U.S. Department of Education Title: Impact Aid CFDA Number: 84.041 Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Funding Agency: U.S. Department of Education Title: ESSER CFDA Number: 84.425 Criteria To provide reasonable assurance that the reporting requirement to timely file the annual audited financial statements with the Federal Audit Clearinghouse within nine months of the District’s year end is met. Condition The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Questioned Costs Not Applicable Context The District’s June 30, 2021 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the District’s year end. Effect Non-compliance with Uniform Guidance reporting requirements. Cause The District did not contract for audit until after the filing deadline. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. Repeat Finding This is a repeat finding of 2020-005. Views of Responsible Officials See corrective action plan.
Finding 2021-006
Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Criteria Entities are only allowed to be reimbursed for the first meal served to students. Furthermore, a system of strong internal controls requires entities to ensure reports being submitted for reimbursement agree with supporting documentation. Condition Noted the District could not provide the required supporting documentation used to complete the reimbursement report for October 2020. During testing of November 2020, we noted that the elementary food site overstated both lunches and breakfasts by 720 meals. Furthermore, we noted that the high school food site had overstated 12 meals in February 2021. Testing April 2021, we calculated 4 breakfasts and 12 lunches being under reported at the elementary food site and 12 lunches overstated at the high school food site. Finally, we noted that the district did not verify the number of students living in each household when they delivered home meals in November 2020. Questioned Costs Undeterminable. Context Our population was the monthly reports submitted for reimbursement of meals served. We haphazardly selected 3 months to test. Noted the District could not provide the required supporting documentation used to complete the reimbursement report for October 2020. During testing of November 2020, we noted that the elementary food site overstated both lunches and breakfasts by 720 meals. Furthermore, we noted that the high school food site had overstated 12 meals in February 2021. Testing April 2021, we calculated 4 breakfasts and 12 lunches being under reported at the elementary food site and 12 lunches overstated at the high school food site. Finally, we noted during inquiry that the District did not verify the number of students living in each household when they delivered home meals in November 2020. Effect The elementary food site was reimbursed for more than meals actually served in November 2020. February 2021 had the high school site being reimbursed for more meals than what was actually served. Finally, the elementary food site was not reimbursed for meals served and the high school food site was reimbursed for more meals than what was actually served. Cause Oversight by management Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved before being submitted. Repeat Finding This is not a repeat finding Views of Responsible Officials See corrective action plan.
Finding 2021-006
Federal Program Information Funding Agency: U.S. Department of Agriculture Title: Child Nutrition Cluster CFDA Number: 10.555/10.559 Criteria Entities are only allowed to be reimbursed for the first meal served to students. Furthermore, a system of strong internal controls requires entities to ensure reports being submitted for reimbursement agree with supporting documentation. Condition Noted the District could not provide the required supporting documentation used to complete the reimbursement report for October 2020. During testing of November 2020, we noted that the elementary food site overstated both lunches and breakfasts by 720 meals. Furthermore, we noted that the high school food site had overstated 12 meals in February 2021. Testing April 2021, we calculated 4 breakfasts and 12 lunches being under reported at the elementary food site and 12 lunches overstated at the high school food site. Finally, we noted that the district did not verify the number of students living in each household when they delivered home meals in November 2020. Questioned Costs Undeterminable. Context Our population was the monthly reports submitted for reimbursement of meals served. We haphazardly selected 3 months to test. Noted the District could not provide the required supporting documentation used to complete the reimbursement report for October 2020. During testing of November 2020, we noted that the elementary food site overstated both lunches and breakfasts by 720 meals. Furthermore, we noted that the high school food site had overstated 12 meals in February 2021. Testing April 2021, we calculated 4 breakfasts and 12 lunches being under reported at the elementary food site and 12 lunches overstated at the high school food site. Finally, we noted during inquiry that the District did not verify the number of students living in each household when they delivered home meals in November 2020. Effect The elementary food site was reimbursed for more than meals actually served in November 2020. February 2021 had the high school site being reimbursed for more meals than what was actually served. Finally, the elementary food site was not reimbursed for meals served and the high school food site was reimbursed for more meals than what was actually served. Cause Oversight by management Recommendation We recommend the District put policies and procedures in place to ensure all reimbursement reports are reviewed and approved before being submitted. Repeat Finding This is not a repeat finding Views of Responsible Officials See corrective action plan.
Finding 2021-007
Federal Program Information Funding Agency: U.S. Department of Education Title: Education Stabilization Fund CFDA Number: 84.425 Criteria A system of good internal controls would have an entity to file all approved wages in the employee personal file. Condition Supporting documentation for approved wages was missing for 13 employees out of the 40 transactions tested. Questioned Costs Undeterminable Context In a population of over 250, 40 transactions were selected for testing. Of the 40 transactions selected, the District was not able to provide support for wages paid for 13 employees. Effect Employees may not be compensated the correct amount. Cause The District could not provide wage support for 13 employees out of the 40 transactions tested. Recommendation We recommend that the District put a copy of the approved wages in each personal file so they have a record of what each employee will be paid. Repeat Finding This is not a repeat finding. Views of Responsible Officials See corrective action plan.
Finding 2021-007
Federal Program Information Funding Agency: U.S. Department of Education Title: Education Stabilization Fund CFDA Number: 84.425 Criteria A system of good internal controls would have an entity to file all approved wages in the employee personal file. Condition Supporting documentation for approved wages was missing for 13 employees out of the 40 transactions tested. Questioned Costs Undeterminable Context In a population of over 250, 40 transactions were selected for testing. Of the 40 transactions selected, the District was not able to provide support for wages paid for 13 employees. Effect Employees may not be compensated the correct amount. Cause The District could not provide wage support for 13 employees out of the 40 transactions tested. Recommendation We recommend that the District put a copy of the approved wages in each personal file so they have a record of what each employee will be paid. Repeat Finding This is not a repeat finding. Views of Responsible Officials See corrective action plan.
Finding 2021-007
Federal Program Information Funding Agency: U.S. Department of Education Title: Education Stabilization Fund CFDA Number: 84.425 Criteria A system of good internal controls would have an entity to file all approved wages in the employee personal file. Condition Supporting documentation for approved wages was missing for 13 employees out of the 40 transactions tested. Questioned Costs Undeterminable Context In a population of over 250, 40 transactions were selected for testing. Of the 40 transactions selected, the District was not able to provide support for wages paid for 13 employees. Effect Employees may not be compensated the correct amount. Cause The District could not provide wage support for 13 employees out of the 40 transactions tested. Recommendation We recommend that the District put a copy of the approved wages in each personal file so they have a record of what each employee will be paid. Repeat Finding This is not a repeat finding. Views of Responsible Officials See corrective action plan.