FAC Explorer

Audit 180

FY End
2022-06-30
Total Expended
$1.82M
Findings
4
Programs
10
Organization: Killdeer Public School District No. 16 (ND)
Year: 2022 Accepted: 2023-10-18
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
122 2022-005 Significant Deficiency - L
123 2022-005 Significant Deficiency - L
576564 2022-005 Significant Deficiency - L
576565 2022-005 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $895,439 Yes 1
84.010 Title I Grants to Local Educational Agencies $122,459 - 0
84.367 Improving Teacher Quality State Grants $76,974 - 0
10.553 School Breakfast Program $60,741 - 0
84.048 Career and Technical Education -- Basic Grants to States $32,497 - 0
10.555 National School Lunch Program $30,649 - 0
84.358 Rural Education $27,453 - 0
84.365 English Language Acquisition State Grants $26,348 - 0
10.560 State Administrative Expenses for Child Nutrition $2,202 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
NQQDQKGKKS16 Rhonda Zastoupil Auditee
7017645865 Matt Laughlin Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the accompanying 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: Killdeer Public School District No. 16 has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Schedule includes the federal award activity of the Killdeer Public School District No. 16 under programs of the federal government for the year ended June 30, 2022. 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. 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.
Title: Pass-Through Entities Accounting Policies: Expenditures reported on the accompanying 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: Killdeer Public School District No. 16 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 (AL) numbers as the federal grantors to identify these grants and have not assigned any additional identifying numbers.

Finding Details

Finding 2022-005
Federal Program - All Major Programs, Criteria: As a matter of grant compliance, the data collection form and reporting package must be submitted to the Federal Clearinghouse within 30 days after the receipt of the auditor's report or within nine months after the end of the audit period. Condition: The June 30, 2022 data collection form was not filed timely. Cause: There was a delay in the audit being completed. Effect: The District is not in compliance with Uniform Guidance Requirements. Recommendation: We recommend the District take the necessary procedures to ensure that future single audits are completed within the required time periods of the Uniform Guidance. Views of Responsible Officials: We concur with the auditor's finding and will take action to ensure timely reporting in future. Indication of Repeat Finding: No.
Finding 2022-005
Federal Program - All Major Programs, Criteria: As a matter of grant compliance, the data collection form and reporting package must be submitted to the Federal Clearinghouse within 30 days after the receipt of the auditor's report or within nine months after the end of the audit period. Condition: The June 30, 2022 data collection form was not filed timely. Cause: There was a delay in the audit being completed. Effect: The District is not in compliance with Uniform Guidance Requirements. Recommendation: We recommend the District take the necessary procedures to ensure that future single audits are completed within the required time periods of the Uniform Guidance. Views of Responsible Officials: We concur with the auditor's finding and will take action to ensure timely reporting in future. Indication of Repeat Finding: No.
Finding 2022-005
Federal Program - All Major Programs, Criteria: As a matter of grant compliance, the data collection form and reporting package must be submitted to the Federal Clearinghouse within 30 days after the receipt of the auditor's report or within nine months after the end of the audit period. Condition: The June 30, 2022 data collection form was not filed timely. Cause: There was a delay in the audit being completed. Effect: The District is not in compliance with Uniform Guidance Requirements. Recommendation: We recommend the District take the necessary procedures to ensure that future single audits are completed within the required time periods of the Uniform Guidance. Views of Responsible Officials: We concur with the auditor's finding and will take action to ensure timely reporting in future. Indication of Repeat Finding: No.
Finding 2022-005
Federal Program - All Major Programs, Criteria: As a matter of grant compliance, the data collection form and reporting package must be submitted to the Federal Clearinghouse within 30 days after the receipt of the auditor's report or within nine months after the end of the audit period. Condition: The June 30, 2022 data collection form was not filed timely. Cause: There was a delay in the audit being completed. Effect: The District is not in compliance with Uniform Guidance Requirements. Recommendation: We recommend the District take the necessary procedures to ensure that future single audits are completed within the required time periods of the Uniform Guidance. Views of Responsible Officials: We concur with the auditor's finding and will take action to ensure timely reporting in future. Indication of Repeat Finding: No.