FAC Explorer

Audit 1681

FY End
2023-06-30
Total Expended
$842,055
Findings
2
Programs
12
Organization: Win-E-Mac Isd #2609 (MN)
Year: 2023 Accepted: 2023-10-30
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
904 2023-003 Significant Deficiency - N
577346 2023-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $313,508 Yes 1
84.010 Title I Grants to Local Educational Agencies $92,212 - 0
84.287 Twenty-First Century Community Learning Centers $85,482 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $44,024 - 0
84.358 Rural Education $31,724 - 0
10.553 School Breakfast Program $31,478 - 0
10.555 National School Lunch Program $22,284 - 0
84.027 Special Education_grants to States $19,248 - 0
32.009 Emergency Connectivity Fund Program $18,000 - 0
10.559 Summer Food Service Program for Children $15,441 - 0
84.367 Improving Teacher Quality State Grants $14,488 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0

Contacts

Name Title Type
JN39WVJNLJW5 Randy Bruer Auditee
2185632900 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 are reported on the modified 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: Independent School District No. 2609 has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Independent School District No. 2609 under programs of the federal government for the year ended June 30, 2023. 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 (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Independent School District No. 2609, it is not intended to and does not present the financial position or changes in net position of Independent School District No. 2609.
Title: COMMODITY DISTRIBUTION Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the modified 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: Independent School District No. 2609 has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Nonmonetary assistance is reported in the Schedule at the fair market value of the commodities received and disbursed.
Title: PASS-THROUGH ENTITIES Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the modified 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: Independent School District No. 2609 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 Assistance Listing numbers as the federal grantors to identify these grants and have not assigned any additional identifying numbers.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the modified 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: Independent School District No. 2609 has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. During 2023, the District did not pass any federal money to subrecipients.

Finding Details

Finding 2023-003
Education Stabilization Fund AL 84.425 – Special Test– Wage Rate Requirements Criteria 29 CFR section 5.5 includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Condition The required certified payrolls were not submitted to the District on a weekly basis. Cause Oversight by District management. Effect The District was not in compliance with the Wage Rate Requirement. Questioned Costs None Context As part of the single audit, a sample of the certified payrolls for the District’s construction project was requested for testing. Management requested these certified payrolls from their contractor. Per discussion with Management, it was noted that the District was not receiving the certified payrolls weekly as required and only requested them for the single audit. We tested 4 certified payrolls which were properly certified. We also noted the Wage Rate Requirements were properly included in the construction contract. Repeat Finding No Recommendation The District should implement procedures to ensure the contractor submits to the District weekly, the certified payrolls for each week in which any contract work is performed. The certified payrolls should be reviewed by the District to ensure they are in compliance with the Wage Rate Requirements. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will implement it immediately.
Finding 2023-003
Education Stabilization Fund AL 84.425 – Special Test– Wage Rate Requirements Criteria 29 CFR section 5.5 includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Condition The required certified payrolls were not submitted to the District on a weekly basis. Cause Oversight by District management. Effect The District was not in compliance with the Wage Rate Requirement. Questioned Costs None Context As part of the single audit, a sample of the certified payrolls for the District’s construction project was requested for testing. Management requested these certified payrolls from their contractor. Per discussion with Management, it was noted that the District was not receiving the certified payrolls weekly as required and only requested them for the single audit. We tested 4 certified payrolls which were properly certified. We also noted the Wage Rate Requirements were properly included in the construction contract. Repeat Finding No Recommendation The District should implement procedures to ensure the contractor submits to the District weekly, the certified payrolls for each week in which any contract work is performed. The certified payrolls should be reviewed by the District to ensure they are in compliance with the Wage Rate Requirements. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will implement it immediately.