FAC Explorer

Audit 19110

FY End
2022-06-30
Total Expended
$1.42M
Findings
14
Programs
7
Organization: Independent School District No. 2342 Wca Public Schools (MN)
Year: 2022 Accepted: 2022-11-14
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21830 2022-004 Significant Deficiency - I
21831 2022-004 Significant Deficiency - I
21832 2022-004 Significant Deficiency - I
21833 2022-004 Significant Deficiency - I
21834 2022-004 Significant Deficiency - I
21835 2022-004 Significant Deficiency - I
21836 2022-004 Significant Deficiency - I
598272 2022-004 Significant Deficiency - I
598273 2022-004 Significant Deficiency - I
598274 2022-004 Significant Deficiency - I
598275 2022-004 Significant Deficiency - I
598276 2022-004 Significant Deficiency - I
598277 2022-004 Significant Deficiency - I
598278 2022-004 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $142,226 - 0
84.425 Education Stabilization Fund $65,693 Yes 0
10.553 School Breakfast Program $61,983 Yes 1
84.367 Improving Teacher Quality State Grants $22,650 - 0
10.555 National School Lunch Program $17,852 Yes 1
84.424 Student Support and Academic Enrichment Program $9,861 - 0
10.556 Special Milk Program for Children $472 Yes 1

Contacts

Name Title Type
FN7LTGP6M9F4 Diane Powers Auditee
3205282650 Mary L. Reedy Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1GENERALThe accompanying schedule of expenditures of federal awards presents the expenditures of all federal financial assistance programs of Independent School District No. 2342 for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a select portion of the operations of the District, it is not intended to and does not present the financial position or changes in net position of the District.NOTE 2BASIS OF ACCOUNTINGThe accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the Districts financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement.NOTE 3INDIRECT COST RATEThe District has not elected to use the 10% de minimis in direct costs rate as allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-004
Finding: 2022-004 Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During suspension and debarment testing, it was noted that one out of two vendors selected for testing were not reviewed for suspension and debarment. Criteria or Specific Requirement: The District should have controls in place to review vendors to ensure they are not excluded or debarred from participating in procurement transactions that use federal funds. Context: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must review all vendors to ensure they are not included on the suspension and debarment listing. 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. During testing, it was noted that there were no issues with the actual vendors used by the District. Cause: There is currently no process or procedure in place to review vendors for suspension and debarment that are not under contract. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding
Finding 2022-004
Finding: 2022-004 Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During suspension and debarment testing, it was noted that one out of two vendors selected for testing were not reviewed for suspension and debarment. Criteria or Specific Requirement: The District should have controls in place to review vendors to ensure they are not excluded or debarred from participating in procurement transactions that use federal funds. Context: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must review all vendors to ensure they are not included on the suspension and debarment listing. 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. During testing, it was noted that there were no issues with the actual vendors used by the District. Cause: There is currently no process or procedure in place to review vendors for suspension and debarment that are not under contract. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding
Finding 2022-004
Finding: 2022-004 Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During suspension and debarment testing, it was noted that one out of two vendors selected for testing were not reviewed for suspension and debarment. Criteria or Specific Requirement: The District should have controls in place to review vendors to ensure they are not excluded or debarred from participating in procurement transactions that use federal funds. Context: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must review all vendors to ensure they are not included on the suspension and debarment listing. 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. During testing, it was noted that there were no issues with the actual vendors used by the District. Cause: There is currently no process or procedure in place to review vendors for suspension and debarment that are not under contract. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding
Finding 2022-004
Finding: 2022-004 Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During suspension and debarment testing, it was noted that one out of two vendors selected for testing were not reviewed for suspension and debarment. Criteria or Specific Requirement: The District should have controls in place to review vendors to ensure they are not excluded or debarred from participating in procurement transactions that use federal funds. Context: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must review all vendors to ensure they are not included on the suspension and debarment listing. 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. During testing, it was noted that there were no issues with the actual vendors used by the District. Cause: There is currently no process or procedure in place to review vendors for suspension and debarment that are not under contract. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding
Finding 2022-004
Finding: 2022-004 Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During suspension and debarment testing, it was noted that one out of two vendors selected for testing were not reviewed for suspension and debarment. Criteria or Specific Requirement: The District should have controls in place to review vendors to ensure they are not excluded or debarred from participating in procurement transactions that use federal funds. Context: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must review all vendors to ensure they are not included on the suspension and debarment listing. 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. During testing, it was noted that there were no issues with the actual vendors used by the District. Cause: There is currently no process or procedure in place to review vendors for suspension and debarment that are not under contract. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding
Finding 2022-004
Finding: 2022-004 Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During suspension and debarment testing, it was noted that one out of two vendors selected for testing were not reviewed for suspension and debarment. Criteria or Specific Requirement: The District should have controls in place to review vendors to ensure they are not excluded or debarred from participating in procurement transactions that use federal funds. Context: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must review all vendors to ensure they are not included on the suspension and debarment listing. 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. During testing, it was noted that there were no issues with the actual vendors used by the District. Cause: There is currently no process or procedure in place to review vendors for suspension and debarment that are not under contract. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding
Finding 2022-004
Finding: 2022-004 Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During suspension and debarment testing, it was noted that one out of two vendors selected for testing were not reviewed for suspension and debarment. Criteria or Specific Requirement: The District should have controls in place to review vendors to ensure they are not excluded or debarred from participating in procurement transactions that use federal funds. Context: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must review all vendors to ensure they are not included on the suspension and debarment listing. 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. During testing, it was noted that there were no issues with the actual vendors used by the District. Cause: There is currently no process or procedure in place to review vendors for suspension and debarment that are not under contract. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding
Finding 2022-004
Finding: 2022-004 Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During suspension and debarment testing, it was noted that one out of two vendors selected for testing were not reviewed for suspension and debarment. Criteria or Specific Requirement: The District should have controls in place to review vendors to ensure they are not excluded or debarred from participating in procurement transactions that use federal funds. Context: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must review all vendors to ensure they are not included on the suspension and debarment listing. 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. During testing, it was noted that there were no issues with the actual vendors used by the District. Cause: There is currently no process or procedure in place to review vendors for suspension and debarment that are not under contract. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding
Finding 2022-004
Finding: 2022-004 Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During suspension and debarment testing, it was noted that one out of two vendors selected for testing were not reviewed for suspension and debarment. Criteria or Specific Requirement: The District should have controls in place to review vendors to ensure they are not excluded or debarred from participating in procurement transactions that use federal funds. Context: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must review all vendors to ensure they are not included on the suspension and debarment listing. 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. During testing, it was noted that there were no issues with the actual vendors used by the District. Cause: There is currently no process or procedure in place to review vendors for suspension and debarment that are not under contract. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding
Finding 2022-004
Finding: 2022-004 Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During suspension and debarment testing, it was noted that one out of two vendors selected for testing were not reviewed for suspension and debarment. Criteria or Specific Requirement: The District should have controls in place to review vendors to ensure they are not excluded or debarred from participating in procurement transactions that use federal funds. Context: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must review all vendors to ensure they are not included on the suspension and debarment listing. 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. During testing, it was noted that there were no issues with the actual vendors used by the District. Cause: There is currently no process or procedure in place to review vendors for suspension and debarment that are not under contract. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding
Finding 2022-004
Finding: 2022-004 Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During suspension and debarment testing, it was noted that one out of two vendors selected for testing were not reviewed for suspension and debarment. Criteria or Specific Requirement: The District should have controls in place to review vendors to ensure they are not excluded or debarred from participating in procurement transactions that use federal funds. Context: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must review all vendors to ensure they are not included on the suspension and debarment listing. 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. During testing, it was noted that there were no issues with the actual vendors used by the District. Cause: There is currently no process or procedure in place to review vendors for suspension and debarment that are not under contract. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding
Finding 2022-004
Finding: 2022-004 Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During suspension and debarment testing, it was noted that one out of two vendors selected for testing were not reviewed for suspension and debarment. Criteria or Specific Requirement: The District should have controls in place to review vendors to ensure they are not excluded or debarred from participating in procurement transactions that use federal funds. Context: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must review all vendors to ensure they are not included on the suspension and debarment listing. 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. During testing, it was noted that there were no issues with the actual vendors used by the District. Cause: There is currently no process or procedure in place to review vendors for suspension and debarment that are not under contract. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding
Finding 2022-004
Finding: 2022-004 Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During suspension and debarment testing, it was noted that one out of two vendors selected for testing were not reviewed for suspension and debarment. Criteria or Specific Requirement: The District should have controls in place to review vendors to ensure they are not excluded or debarred from participating in procurement transactions that use federal funds. Context: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must review all vendors to ensure they are not included on the suspension and debarment listing. 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. During testing, it was noted that there were no issues with the actual vendors used by the District. Cause: There is currently no process or procedure in place to review vendors for suspension and debarment that are not under contract. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding
Finding 2022-004
Finding: 2022-004 Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During suspension and debarment testing, it was noted that one out of two vendors selected for testing were not reviewed for suspension and debarment. Criteria or Specific Requirement: The District should have controls in place to review vendors to ensure they are not excluded or debarred from participating in procurement transactions that use federal funds. Context: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must review all vendors to ensure they are not included on the suspension and debarment listing. 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. During testing, it was noted that there were no issues with the actual vendors used by the District. Cause: There is currently no process or procedure in place to review vendors for suspension and debarment that are not under contract. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding