Audit 21626

FY End
2022-06-30
Total Expended
$6.32M
Findings
12
Programs
15
Organization: Waconia Public Schools Isd #110 (MN)
Year: 2022 Accepted: 2022-12-11

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
25498 2022-003 Material Weakness Yes I
25499 2022-003 Material Weakness Yes I
25500 2022-003 Material Weakness Yes I
25501 2022-003 Material Weakness Yes I
25502 2022-003 Material Weakness Yes I
25503 2022-003 Material Weakness Yes I
601940 2022-003 Material Weakness Yes I
601941 2022-003 Material Weakness Yes I
601942 2022-003 Material Weakness Yes I
601943 2022-003 Material Weakness Yes I
601944 2022-003 Material Weakness Yes I
601945 2022-003 Material Weakness Yes I

Contacts

Name Title Type
QH3QH134KAT9 Mary Overby Auditee
9524220603 Mary L. Reedy Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1 GENERAL The accompanying schedule of expenditures of federal awards presents the expenditures of all federal financial assistance programs of Independent School District No. 110 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 2 BASIS OF ACCOUNTING The 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, certain types of expenditures are not allowable or are limited as to reimbursement. NOTE 3 INDIRECT COST RATE The 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

2022-003 ? Procurement/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: 222MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0110-000 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 CRF section 180.995, the District is required to have a policy in place to ensure entities are properly procuring goods and services and to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During procurement testing, it was noted that 2 of 2 vendors tested did not go through proper procurement procedures. During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 5 of 5 vendors tested. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested did not go through proper procurement procedures and 5 of 5 vendors tested did not have proper evidence of review to ensure they were not suspended or debarred. Cause: Oversight and turnover. Effect: Lack of proper documentation of controls over compliance with procurement and suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. Repeat Finding: Yes ? Finding 2021-003 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 and planned corrective actions: There is no disagreement with the finding and there is a corrective action plan in place.
2022-003 ? Procurement/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: 222MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0110-000 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 CRF section 180.995, the District is required to have a policy in place to ensure entities are properly procuring goods and services and to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During procurement testing, it was noted that 2 of 2 vendors tested did not go through proper procurement procedures. During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 5 of 5 vendors tested. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested did not go through proper procurement procedures and 5 of 5 vendors tested did not have proper evidence of review to ensure they were not suspended or debarred. Cause: Oversight and turnover. Effect: Lack of proper documentation of controls over compliance with procurement and suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. Repeat Finding: Yes ? Finding 2021-003 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 and planned corrective actions: There is no disagreement with the finding and there is a corrective action plan in place.
2022-003 ? Procurement/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: 222MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0110-000 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 CRF section 180.995, the District is required to have a policy in place to ensure entities are properly procuring goods and services and to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During procurement testing, it was noted that 2 of 2 vendors tested did not go through proper procurement procedures. During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 5 of 5 vendors tested. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested did not go through proper procurement procedures and 5 of 5 vendors tested did not have proper evidence of review to ensure they were not suspended or debarred. Cause: Oversight and turnover. Effect: Lack of proper documentation of controls over compliance with procurement and suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. Repeat Finding: Yes ? Finding 2021-003 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 and planned corrective actions: There is no disagreement with the finding and there is a corrective action plan in place.
2022-003 ? Procurement/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: 222MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0110-000 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 CRF section 180.995, the District is required to have a policy in place to ensure entities are properly procuring goods and services and to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During procurement testing, it was noted that 2 of 2 vendors tested did not go through proper procurement procedures. During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 5 of 5 vendors tested. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested did not go through proper procurement procedures and 5 of 5 vendors tested did not have proper evidence of review to ensure they were not suspended or debarred. Cause: Oversight and turnover. Effect: Lack of proper documentation of controls over compliance with procurement and suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. Repeat Finding: Yes ? Finding 2021-003 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 and planned corrective actions: There is no disagreement with the finding and there is a corrective action plan in place.
2022-003 ? Procurement/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: 222MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0110-000 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 CRF section 180.995, the District is required to have a policy in place to ensure entities are properly procuring goods and services and to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During procurement testing, it was noted that 2 of 2 vendors tested did not go through proper procurement procedures. During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 5 of 5 vendors tested. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested did not go through proper procurement procedures and 5 of 5 vendors tested did not have proper evidence of review to ensure they were not suspended or debarred. Cause: Oversight and turnover. Effect: Lack of proper documentation of controls over compliance with procurement and suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. Repeat Finding: Yes ? Finding 2021-003 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 and planned corrective actions: There is no disagreement with the finding and there is a corrective action plan in place.
2022-003 ? Procurement/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: 222MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0110-000 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 CRF section 180.995, the District is required to have a policy in place to ensure entities are properly procuring goods and services and to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During procurement testing, it was noted that 2 of 2 vendors tested did not go through proper procurement procedures. During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 5 of 5 vendors tested. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested did not go through proper procurement procedures and 5 of 5 vendors tested did not have proper evidence of review to ensure they were not suspended or debarred. Cause: Oversight and turnover. Effect: Lack of proper documentation of controls over compliance with procurement and suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. Repeat Finding: Yes ? Finding 2021-003 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 and planned corrective actions: There is no disagreement with the finding and there is a corrective action plan in place.
2022-003 ? Procurement/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: 222MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0110-000 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 CRF section 180.995, the District is required to have a policy in place to ensure entities are properly procuring goods and services and to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During procurement testing, it was noted that 2 of 2 vendors tested did not go through proper procurement procedures. During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 5 of 5 vendors tested. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested did not go through proper procurement procedures and 5 of 5 vendors tested did not have proper evidence of review to ensure they were not suspended or debarred. Cause: Oversight and turnover. Effect: Lack of proper documentation of controls over compliance with procurement and suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. Repeat Finding: Yes ? Finding 2021-003 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 and planned corrective actions: There is no disagreement with the finding and there is a corrective action plan in place.
2022-003 ? Procurement/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: 222MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0110-000 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 CRF section 180.995, the District is required to have a policy in place to ensure entities are properly procuring goods and services and to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During procurement testing, it was noted that 2 of 2 vendors tested did not go through proper procurement procedures. During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 5 of 5 vendors tested. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested did not go through proper procurement procedures and 5 of 5 vendors tested did not have proper evidence of review to ensure they were not suspended or debarred. Cause: Oversight and turnover. Effect: Lack of proper documentation of controls over compliance with procurement and suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. Repeat Finding: Yes ? Finding 2021-003 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 and planned corrective actions: There is no disagreement with the finding and there is a corrective action plan in place.
2022-003 ? Procurement/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: 222MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0110-000 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 CRF section 180.995, the District is required to have a policy in place to ensure entities are properly procuring goods and services and to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During procurement testing, it was noted that 2 of 2 vendors tested did not go through proper procurement procedures. During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 5 of 5 vendors tested. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested did not go through proper procurement procedures and 5 of 5 vendors tested did not have proper evidence of review to ensure they were not suspended or debarred. Cause: Oversight and turnover. Effect: Lack of proper documentation of controls over compliance with procurement and suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. Repeat Finding: Yes ? Finding 2021-003 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 and planned corrective actions: There is no disagreement with the finding and there is a corrective action plan in place.
2022-003 ? Procurement/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: 222MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0110-000 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 CRF section 180.995, the District is required to have a policy in place to ensure entities are properly procuring goods and services and to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During procurement testing, it was noted that 2 of 2 vendors tested did not go through proper procurement procedures. During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 5 of 5 vendors tested. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested did not go through proper procurement procedures and 5 of 5 vendors tested did not have proper evidence of review to ensure they were not suspended or debarred. Cause: Oversight and turnover. Effect: Lack of proper documentation of controls over compliance with procurement and suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. Repeat Finding: Yes ? Finding 2021-003 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 and planned corrective actions: There is no disagreement with the finding and there is a corrective action plan in place.
2022-003 ? Procurement/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: 222MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0110-000 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 CRF section 180.995, the District is required to have a policy in place to ensure entities are properly procuring goods and services and to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During procurement testing, it was noted that 2 of 2 vendors tested did not go through proper procurement procedures. During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 5 of 5 vendors tested. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested did not go through proper procurement procedures and 5 of 5 vendors tested did not have proper evidence of review to ensure they were not suspended or debarred. Cause: Oversight and turnover. Effect: Lack of proper documentation of controls over compliance with procurement and suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. Repeat Finding: Yes ? Finding 2021-003 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 and planned corrective actions: There is no disagreement with the finding and there is a corrective action plan in place.
2022-003 ? Procurement/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: 222MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0110-000 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 CRF section 180.995, the District is required to have a policy in place to ensure entities are properly procuring goods and services and to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During procurement testing, it was noted that 2 of 2 vendors tested did not go through proper procurement procedures. During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 5 of 5 vendors tested. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested did not go through proper procurement procedures and 5 of 5 vendors tested did not have proper evidence of review to ensure they were not suspended or debarred. Cause: Oversight and turnover. Effect: Lack of proper documentation of controls over compliance with procurement and suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. Repeat Finding: Yes ? Finding 2021-003 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 and planned corrective actions: There is no disagreement with the finding and there is a corrective action plan in place.