2022-004 Procurement/Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Compliance Criteria or Specific Requirement: Per 2 CFR section 180.995, the District should have a policy in place to be followed to ensure they are properly procuring goods and services and have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process for suspension and debarment was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 2 of 3 vendors tested. Questioned Costs: None. Context: 2 of 3 vendors tested had no review to ensure they were not suspended or debarred. Cause: The District did not follow the process in place. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-005 Reporting Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per 2 CFR section 200.303, the District should have a policy in place to be followed to ensure that the monthly claims reimbursement reports were accurate. Condition: During reporting testing, it was noted that 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Questioned Costs: None. Context: 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Cause: The District personnel did not have a policy in place for review and approval of the CLiCS reports. Effect: Lack of proper documentation of controls over claims reimbursements could result in an incorrect number of meal counts. This could ultimately result in the District being reimbursed for an incorrect amount. After review of monthly claims reimbursements, it was noted that no reports were submitted incorrectly. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-004 Procurement/Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Compliance Criteria or Specific Requirement: Per 2 CFR section 180.995, the District should have a policy in place to be followed to ensure they are properly procuring goods and services and have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process for suspension and debarment was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 2 of 3 vendors tested. Questioned Costs: None. Context: 2 of 3 vendors tested had no review to ensure they were not suspended or debarred. Cause: The District did not follow the process in place. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-005 Reporting Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per 2 CFR section 200.303, the District should have a policy in place to be followed to ensure that the monthly claims reimbursement reports were accurate. Condition: During reporting testing, it was noted that 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Questioned Costs: None. Context: 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Cause: The District personnel did not have a policy in place for review and approval of the CLiCS reports. Effect: Lack of proper documentation of controls over claims reimbursements could result in an incorrect number of meal counts. This could ultimately result in the District being reimbursed for an incorrect amount. After review of monthly claims reimbursements, it was noted that no reports were submitted incorrectly. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-004 Procurement/Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Compliance Criteria or Specific Requirement: Per 2 CFR section 180.995, the District should have a policy in place to be followed to ensure they are properly procuring goods and services and have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process for suspension and debarment was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 2 of 3 vendors tested. Questioned Costs: None. Context: 2 of 3 vendors tested had no review to ensure they were not suspended or debarred. Cause: The District did not follow the process in place. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-005 Reporting Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per 2 CFR section 200.303, the District should have a policy in place to be followed to ensure that the monthly claims reimbursement reports were accurate. Condition: During reporting testing, it was noted that 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Questioned Costs: None. Context: 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Cause: The District personnel did not have a policy in place for review and approval of the CLiCS reports. Effect: Lack of proper documentation of controls over claims reimbursements could result in an incorrect number of meal counts. This could ultimately result in the District being reimbursed for an incorrect amount. After review of monthly claims reimbursements, it was noted that no reports were submitted incorrectly. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-004 Procurement/Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Compliance Criteria or Specific Requirement: Per 2 CFR section 180.995, the District should have a policy in place to be followed to ensure they are properly procuring goods and services and have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process for suspension and debarment was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 2 of 3 vendors tested. Questioned Costs: None. Context: 2 of 3 vendors tested had no review to ensure they were not suspended or debarred. Cause: The District did not follow the process in place. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-005 Reporting Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per 2 CFR section 200.303, the District should have a policy in place to be followed to ensure that the monthly claims reimbursement reports were accurate. Condition: During reporting testing, it was noted that 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Questioned Costs: None. Context: 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Cause: The District personnel did not have a policy in place for review and approval of the CLiCS reports. Effect: Lack of proper documentation of controls over claims reimbursements could result in an incorrect number of meal counts. This could ultimately result in the District being reimbursed for an incorrect amount. After review of monthly claims reimbursements, it was noted that no reports were submitted incorrectly. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-004 Procurement/Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Compliance Criteria or Specific Requirement: Per 2 CFR section 180.995, the District should have a policy in place to be followed to ensure they are properly procuring goods and services and have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process for suspension and debarment was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 2 of 3 vendors tested. Questioned Costs: None. Context: 2 of 3 vendors tested had no review to ensure they were not suspended or debarred. Cause: The District did not follow the process in place. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-005 Reporting Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per 2 CFR section 200.303, the District should have a policy in place to be followed to ensure that the monthly claims reimbursement reports were accurate. Condition: During reporting testing, it was noted that 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Questioned Costs: None. Context: 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Cause: The District personnel did not have a policy in place for review and approval of the CLiCS reports. Effect: Lack of proper documentation of controls over claims reimbursements could result in an incorrect number of meal counts. This could ultimately result in the District being reimbursed for an incorrect amount. After review of monthly claims reimbursements, it was noted that no reports were submitted incorrectly. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-006 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program name: Education Stabilization Fund Assistance Listing Number: 84.425D and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C220015, S425D220045, and S425C220045 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria or Specific Requirement: Per 2 CFR Part 176, Subpart C and 2 CFR section 200.326, the District shall include in their construction contracts subject to the wage requirements a special provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payments). Condition: During special provisions testing, it was noted that for 3 of 3 contractors tested that the required wage rate requirements were not included and the District did not require the contractors to submit certified payments. Questioned Costs: Not determinable. Context: 3 of 3 contracts tested did not follow proper wage requirements. Cause: Oversight. Effect: Lack of proper controls and noncompliance with wage rate requirements could result in the District doing business with contractors that are not paying laborer or mechanics prevailing wage rates. Repeat Finding: No. Recommendation: We recommend that the District consider any contracts for capital expenditures for applicability of Davis Bacon Act wage rate requirements prior to awarding the project and entering into the contract. If it is determined that wage rate requirements apply, the District should ensure the required provision is included in the applicable contracts and then the District also needs to require the applicable contractors to submit certified payrolls during the time of the projects. Views of Responsible Official: There is no disagreement with the finding.
2022-006 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program name: Education Stabilization Fund Assistance Listing Number: 84.425D and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C220015, S425D220045, and S425C220045 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria or Specific Requirement: Per 2 CFR Part 176, Subpart C and 2 CFR section 200.326, the District shall include in their construction contracts subject to the wage requirements a special provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payments). Condition: During special provisions testing, it was noted that for 3 of 3 contractors tested that the required wage rate requirements were not included and the District did not require the contractors to submit certified payments. Questioned Costs: Not determinable. Context: 3 of 3 contracts tested did not follow proper wage requirements. Cause: Oversight. Effect: Lack of proper controls and noncompliance with wage rate requirements could result in the District doing business with contractors that are not paying laborer or mechanics prevailing wage rates. Repeat Finding: No. Recommendation: We recommend that the District consider any contracts for capital expenditures for applicability of Davis Bacon Act wage rate requirements prior to awarding the project and entering into the contract. If it is determined that wage rate requirements apply, the District should ensure the required provision is included in the applicable contracts and then the District also needs to require the applicable contractors to submit certified payrolls during the time of the projects. Views of Responsible Official: There is no disagreement with the finding.
2022-006 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program name: Education Stabilization Fund Assistance Listing Number: 84.425D and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C220015, S425D220045, and S425C220045 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria or Specific Requirement: Per 2 CFR Part 176, Subpart C and 2 CFR section 200.326, the District shall include in their construction contracts subject to the wage requirements a special provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payments). Condition: During special provisions testing, it was noted that for 3 of 3 contractors tested that the required wage rate requirements were not included and the District did not require the contractors to submit certified payments. Questioned Costs: Not determinable. Context: 3 of 3 contracts tested did not follow proper wage requirements. Cause: Oversight. Effect: Lack of proper controls and noncompliance with wage rate requirements could result in the District doing business with contractors that are not paying laborer or mechanics prevailing wage rates. Repeat Finding: No. Recommendation: We recommend that the District consider any contracts for capital expenditures for applicability of Davis Bacon Act wage rate requirements prior to awarding the project and entering into the contract. If it is determined that wage rate requirements apply, the District should ensure the required provision is included in the applicable contracts and then the District also needs to require the applicable contractors to submit certified payrolls during the time of the projects. Views of Responsible Official: There is no disagreement with the finding.
2022-004 Procurement/Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Compliance Criteria or Specific Requirement: Per 2 CFR section 180.995, the District should have a policy in place to be followed to ensure they are properly procuring goods and services and have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process for suspension and debarment was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 2 of 3 vendors tested. Questioned Costs: None. Context: 2 of 3 vendors tested had no review to ensure they were not suspended or debarred. Cause: The District did not follow the process in place. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-005 Reporting Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per 2 CFR section 200.303, the District should have a policy in place to be followed to ensure that the monthly claims reimbursement reports were accurate. Condition: During reporting testing, it was noted that 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Questioned Costs: None. Context: 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Cause: The District personnel did not have a policy in place for review and approval of the CLiCS reports. Effect: Lack of proper documentation of controls over claims reimbursements could result in an incorrect number of meal counts. This could ultimately result in the District being reimbursed for an incorrect amount. After review of monthly claims reimbursements, it was noted that no reports were submitted incorrectly. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-004 Procurement/Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Compliance Criteria or Specific Requirement: Per 2 CFR section 180.995, the District should have a policy in place to be followed to ensure they are properly procuring goods and services and have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process for suspension and debarment was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 2 of 3 vendors tested. Questioned Costs: None. Context: 2 of 3 vendors tested had no review to ensure they were not suspended or debarred. Cause: The District did not follow the process in place. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-005 Reporting Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per 2 CFR section 200.303, the District should have a policy in place to be followed to ensure that the monthly claims reimbursement reports were accurate. Condition: During reporting testing, it was noted that 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Questioned Costs: None. Context: 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Cause: The District personnel did not have a policy in place for review and approval of the CLiCS reports. Effect: Lack of proper documentation of controls over claims reimbursements could result in an incorrect number of meal counts. This could ultimately result in the District being reimbursed for an incorrect amount. After review of monthly claims reimbursements, it was noted that no reports were submitted incorrectly. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-004 Procurement/Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Compliance Criteria or Specific Requirement: Per 2 CFR section 180.995, the District should have a policy in place to be followed to ensure they are properly procuring goods and services and have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process for suspension and debarment was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 2 of 3 vendors tested. Questioned Costs: None. Context: 2 of 3 vendors tested had no review to ensure they were not suspended or debarred. Cause: The District did not follow the process in place. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-005 Reporting Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per 2 CFR section 200.303, the District should have a policy in place to be followed to ensure that the monthly claims reimbursement reports were accurate. Condition: During reporting testing, it was noted that 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Questioned Costs: None. Context: 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Cause: The District personnel did not have a policy in place for review and approval of the CLiCS reports. Effect: Lack of proper documentation of controls over claims reimbursements could result in an incorrect number of meal counts. This could ultimately result in the District being reimbursed for an incorrect amount. After review of monthly claims reimbursements, it was noted that no reports were submitted incorrectly. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-004 Procurement/Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Compliance Criteria or Specific Requirement: Per 2 CFR section 180.995, the District should have a policy in place to be followed to ensure they are properly procuring goods and services and have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process for suspension and debarment was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 2 of 3 vendors tested. Questioned Costs: None. Context: 2 of 3 vendors tested had no review to ensure they were not suspended or debarred. Cause: The District did not follow the process in place. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-005 Reporting Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per 2 CFR section 200.303, the District should have a policy in place to be followed to ensure that the monthly claims reimbursement reports were accurate. Condition: During reporting testing, it was noted that 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Questioned Costs: None. Context: 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Cause: The District personnel did not have a policy in place for review and approval of the CLiCS reports. Effect: Lack of proper documentation of controls over claims reimbursements could result in an incorrect number of meal counts. This could ultimately result in the District being reimbursed for an incorrect amount. After review of monthly claims reimbursements, it was noted that no reports were submitted incorrectly. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-004 Procurement/Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Compliance Criteria or Specific Requirement: Per 2 CFR section 180.995, the District should have a policy in place to be followed to ensure they are properly procuring goods and services and have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process for suspension and debarment was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 2 of 3 vendors tested. Questioned Costs: None. Context: 2 of 3 vendors tested had no review to ensure they were not suspended or debarred. Cause: The District did not follow the process in place. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-005 Reporting Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2908-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per 2 CFR section 200.303, the District should have a policy in place to be followed to ensure that the monthly claims reimbursement reports were accurate. Condition: During reporting testing, it was noted that 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Questioned Costs: None. Context: 5 out of 5 months of claims reimbursements tested were not reviewed by someone other than the preparer. Cause: The District personnel did not have a policy in place for review and approval of the CLiCS reports. Effect: Lack of proper documentation of controls over claims reimbursements could result in an incorrect number of meal counts. This could ultimately result in the District being reimbursed for an incorrect amount. After review of monthly claims reimbursements, it was noted that no reports were submitted incorrectly. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Views of Responsible Official: There is no disagreement with the finding.
2022-006 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program name: Education Stabilization Fund Assistance Listing Number: 84.425D and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C220015, S425D220045, and S425C220045 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria or Specific Requirement: Per 2 CFR Part 176, Subpart C and 2 CFR section 200.326, the District shall include in their construction contracts subject to the wage requirements a special provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payments). Condition: During special provisions testing, it was noted that for 3 of 3 contractors tested that the required wage rate requirements were not included and the District did not require the contractors to submit certified payments. Questioned Costs: Not determinable. Context: 3 of 3 contracts tested did not follow proper wage requirements. Cause: Oversight. Effect: Lack of proper controls and noncompliance with wage rate requirements could result in the District doing business with contractors that are not paying laborer or mechanics prevailing wage rates. Repeat Finding: No. Recommendation: We recommend that the District consider any contracts for capital expenditures for applicability of Davis Bacon Act wage rate requirements prior to awarding the project and entering into the contract. If it is determined that wage rate requirements apply, the District should ensure the required provision is included in the applicable contracts and then the District also needs to require the applicable contractors to submit certified payrolls during the time of the projects. Views of Responsible Official: There is no disagreement with the finding.
2022-006 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program name: Education Stabilization Fund Assistance Listing Number: 84.425D and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C220015, S425D220045, and S425C220045 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria or Specific Requirement: Per 2 CFR Part 176, Subpart C and 2 CFR section 200.326, the District shall include in their construction contracts subject to the wage requirements a special provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payments). Condition: During special provisions testing, it was noted that for 3 of 3 contractors tested that the required wage rate requirements were not included and the District did not require the contractors to submit certified payments. Questioned Costs: Not determinable. Context: 3 of 3 contracts tested did not follow proper wage requirements. Cause: Oversight. Effect: Lack of proper controls and noncompliance with wage rate requirements could result in the District doing business with contractors that are not paying laborer or mechanics prevailing wage rates. Repeat Finding: No. Recommendation: We recommend that the District consider any contracts for capital expenditures for applicability of Davis Bacon Act wage rate requirements prior to awarding the project and entering into the contract. If it is determined that wage rate requirements apply, the District should ensure the required provision is included in the applicable contracts and then the District also needs to require the applicable contractors to submit certified payrolls during the time of the projects. Views of Responsible Official: There is no disagreement with the finding.
2022-006 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program name: Education Stabilization Fund Assistance Listing Number: 84.425D and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C220015, S425D220045, and S425C220045 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria or Specific Requirement: Per 2 CFR Part 176, Subpart C and 2 CFR section 200.326, the District shall include in their construction contracts subject to the wage requirements a special provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payments). Condition: During special provisions testing, it was noted that for 3 of 3 contractors tested that the required wage rate requirements were not included and the District did not require the contractors to submit certified payments. Questioned Costs: Not determinable. Context: 3 of 3 contracts tested did not follow proper wage requirements. Cause: Oversight. Effect: Lack of proper controls and noncompliance with wage rate requirements could result in the District doing business with contractors that are not paying laborer or mechanics prevailing wage rates. Repeat Finding: No. Recommendation: We recommend that the District consider any contracts for capital expenditures for applicability of Davis Bacon Act wage rate requirements prior to awarding the project and entering into the contract. If it is determined that wage rate requirements apply, the District should ensure the required provision is included in the applicable contracts and then the District also needs to require the applicable contractors to submit certified payrolls during the time of the projects. Views of Responsible Official: There is no disagreement with the finding.