FAC Explorer

Audit 23614

FY End
2022-06-30
Total Expended
$902,908
Findings
8
Programs
10
Organization: Independent School District 818 Verndale (MN)
Year: 2022 Accepted: 2023-02-19
Auditor: Brady Martz & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
24774 2022-003 Significant Deficiency Yes L
24775 2022-003 Significant Deficiency Yes L
24776 2022-003 Significant Deficiency Yes L
24777 2022-003 Significant Deficiency Yes L
601216 2022-003 Significant Deficiency Yes L
601217 2022-003 Significant Deficiency Yes L
601218 2022-003 Significant Deficiency Yes L
601219 2022-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $159,096 - 0
10.553 School Breakfast Program $105,694 Yes 1
84.010 Title I Grants to Local Educational Agencies $98,348 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $59,769 - 0
84.358 Rural Education $36,515 - 0
84.027 Special Education_grants to States $32,747 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $32,162 - 0
10.555 National School Lunch Program $27,851 Yes 1
10.559 Summer Food Service Program for Children $8,472 Yes 1
84.173 Special Education_preschool Grants $520 - 0

Contacts

Name Title Type
NTTLCFHUQE24 Jeannie Mayer Auditee
2184455184 Tracee Bruggeman Auditor
No contacts on file

Notes to SEFA

Title: Note 3 Basis of Presentation Accounting Policies: Expenditures reported in the accompanying schedule of expenditures of federal awards (the Schedule) are reported under generally accepted accounting principles (U.S. GAAP). Such expenditures are recognized following the cost principles contained in the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Schedule includes the federal award activity of Independent School District No. 818 under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Independent School District No. 818, it is not intended to be and does not present the financial position or changes in net position of Independent School District No. 818.
Title: Note 4 Commodity Distribution Accounting Policies: Expenditures reported in the accompanying schedule of expenditures of federal awards (the Schedule) are reported under generally accepted accounting principles (U.S. GAAP). Such expenditures are recognized following the cost principles contained in the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed.
Title: Note 5 Pass-Through Entities Accounting Policies: Expenditures reported in the accompanying schedule of expenditures of federal awards (the Schedule) are reported under generally accepted accounting principles (U.S. GAAP). Such expenditures are recognized following the cost principles contained in the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. All passthrough entities listed on the previous page use the same AL numbers as the federal grantors to identify these grants and have not assigned any additional identifying numbers.
Title: Note 6 Subrecipients Accounting Policies: Expenditures reported in the accompanying schedule of expenditures of federal awards (the Schedule) are reported under generally accepted accounting principles (U.S. GAAP). Such expenditures are recognized following the cost principles contained in the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the year ended June 30, 2022, the District did not pass any federal money to subrecipients.

Finding Details

Finding 2022-003
Federal Program Child Nutrition Cluster (AL 10.553, 10.555 & 10.559) Reporting Criteria To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition The daily counts sheets were reported in a monthly summary, and the totals from the monthly summary were submitted to state for reimbursement. Our population included the daily records for the meals served and monthly reimbursement claim. In a sample of two months of meal count reporting, we found one day where breakfast meals were underreported by 28 meals. The net difference was an underpayment of $73. Questioned Costs None Context The District misstated the daily meal counts on the monthly reports submitted for reimbursement. Cause The District does not have sufficient procedures in place to ensure all meals are reported correctly. Effect The District misstated the monthly meal counts submitted for reimbursement. Repeat Finding Yes Recommendation The District should review their policies and procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will review its policies and procedures.
Finding 2022-003
Federal Program Child Nutrition Cluster (AL 10.553, 10.555 & 10.559) Reporting Criteria To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition The daily counts sheets were reported in a monthly summary, and the totals from the monthly summary were submitted to state for reimbursement. Our population included the daily records for the meals served and monthly reimbursement claim. In a sample of two months of meal count reporting, we found one day where breakfast meals were underreported by 28 meals. The net difference was an underpayment of $73. Questioned Costs None Context The District misstated the daily meal counts on the monthly reports submitted for reimbursement. Cause The District does not have sufficient procedures in place to ensure all meals are reported correctly. Effect The District misstated the monthly meal counts submitted for reimbursement. Repeat Finding Yes Recommendation The District should review their policies and procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will review its policies and procedures.
Finding 2022-003
Federal Program Child Nutrition Cluster (AL 10.553, 10.555 & 10.559) Reporting Criteria To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition The daily counts sheets were reported in a monthly summary, and the totals from the monthly summary were submitted to state for reimbursement. Our population included the daily records for the meals served and monthly reimbursement claim. In a sample of two months of meal count reporting, we found one day where breakfast meals were underreported by 28 meals. The net difference was an underpayment of $73. Questioned Costs None Context The District misstated the daily meal counts on the monthly reports submitted for reimbursement. Cause The District does not have sufficient procedures in place to ensure all meals are reported correctly. Effect The District misstated the monthly meal counts submitted for reimbursement. Repeat Finding Yes Recommendation The District should review their policies and procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will review its policies and procedures.
Finding 2022-003
Federal Program Child Nutrition Cluster (AL 10.553, 10.555 & 10.559) Reporting Criteria To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition The daily counts sheets were reported in a monthly summary, and the totals from the monthly summary were submitted to state for reimbursement. Our population included the daily records for the meals served and monthly reimbursement claim. In a sample of two months of meal count reporting, we found one day where breakfast meals were underreported by 28 meals. The net difference was an underpayment of $73. Questioned Costs None Context The District misstated the daily meal counts on the monthly reports submitted for reimbursement. Cause The District does not have sufficient procedures in place to ensure all meals are reported correctly. Effect The District misstated the monthly meal counts submitted for reimbursement. Repeat Finding Yes Recommendation The District should review their policies and procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will review its policies and procedures.
Finding 2022-003
Federal Program Child Nutrition Cluster (AL 10.553, 10.555 & 10.559) Reporting Criteria To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition The daily counts sheets were reported in a monthly summary, and the totals from the monthly summary were submitted to state for reimbursement. Our population included the daily records for the meals served and monthly reimbursement claim. In a sample of two months of meal count reporting, we found one day where breakfast meals were underreported by 28 meals. The net difference was an underpayment of $73. Questioned Costs None Context The District misstated the daily meal counts on the monthly reports submitted for reimbursement. Cause The District does not have sufficient procedures in place to ensure all meals are reported correctly. Effect The District misstated the monthly meal counts submitted for reimbursement. Repeat Finding Yes Recommendation The District should review their policies and procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will review its policies and procedures.
Finding 2022-003
Federal Program Child Nutrition Cluster (AL 10.553, 10.555 & 10.559) Reporting Criteria To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition The daily counts sheets were reported in a monthly summary, and the totals from the monthly summary were submitted to state for reimbursement. Our population included the daily records for the meals served and monthly reimbursement claim. In a sample of two months of meal count reporting, we found one day where breakfast meals were underreported by 28 meals. The net difference was an underpayment of $73. Questioned Costs None Context The District misstated the daily meal counts on the monthly reports submitted for reimbursement. Cause The District does not have sufficient procedures in place to ensure all meals are reported correctly. Effect The District misstated the monthly meal counts submitted for reimbursement. Repeat Finding Yes Recommendation The District should review their policies and procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will review its policies and procedures.
Finding 2022-003
Federal Program Child Nutrition Cluster (AL 10.553, 10.555 & 10.559) Reporting Criteria To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition The daily counts sheets were reported in a monthly summary, and the totals from the monthly summary were submitted to state for reimbursement. Our population included the daily records for the meals served and monthly reimbursement claim. In a sample of two months of meal count reporting, we found one day where breakfast meals were underreported by 28 meals. The net difference was an underpayment of $73. Questioned Costs None Context The District misstated the daily meal counts on the monthly reports submitted for reimbursement. Cause The District does not have sufficient procedures in place to ensure all meals are reported correctly. Effect The District misstated the monthly meal counts submitted for reimbursement. Repeat Finding Yes Recommendation The District should review their policies and procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will review its policies and procedures.
Finding 2022-003
Federal Program Child Nutrition Cluster (AL 10.553, 10.555 & 10.559) Reporting Criteria To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition The daily counts sheets were reported in a monthly summary, and the totals from the monthly summary were submitted to state for reimbursement. Our population included the daily records for the meals served and monthly reimbursement claim. In a sample of two months of meal count reporting, we found one day where breakfast meals were underreported by 28 meals. The net difference was an underpayment of $73. Questioned Costs None Context The District misstated the daily meal counts on the monthly reports submitted for reimbursement. Cause The District does not have sufficient procedures in place to ensure all meals are reported correctly. Effect The District misstated the monthly meal counts submitted for reimbursement. Repeat Finding Yes Recommendation The District should review their policies and procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will review its policies and procedures.