FAC Explorer

Audit 290436

FY End
2023-06-30
Total Expended
$1.39M
Findings
8
Programs
10
Organization: Rugby Public School District No. 5 (ND)
Year: 2023 Accepted: 2024-02-14
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
367433 2023-003 Significant Deficiency - AB
367434 2023-003 Significant Deficiency - AB
367435 2023-003 Significant Deficiency - AB
367436 2023-003 Significant Deficiency - AB
943875 2023-003 Significant Deficiency - AB
943876 2023-003 Significant Deficiency - AB
943877 2023-003 Significant Deficiency - AB
943878 2023-003 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
84.371 Striving Readers $231,054 - 0
84.010 Title I Grants to Local Educational Agencies $193,340 - 0
84.425 Education Stabilization Fund $75,126 Yes 1
84.367 Improving Teacher Quality State Grants $53,580 - 0
10.553 School Breakfast Program $35,868 - 0
84.424 Student Support and Academic Enrichment Program $26,814 - 0
10.555 National School Lunch Program $22,413 - 0
84.048 Career and Technical Education -- Basic Grants to States $17,303 - 0
10.582 Fresh Fruit and Vegetable Program $15,848 - 0
10.560 State Administrative Expenses for Child Nutrition $3,319 - 0

Contacts

Name Title Type
SDMUGVGH5LM1 Dawn Hauck Auditee
7017665201 Matt Laughlin Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards (the "Schedule”) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule includes the federal award activity of Rugby Public School District No. 5 under programs of the federal government for the year ended June 30, 2023. 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 Rugby Public School District No. 5, it is not intended to and does not present the financial position or changes in net position of the District.
Title: PASS-THROUGH ENTITIES Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards (the "Schedule”) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. All pass-through entities listed above use the same Assistance Listing (AL) numbers as the federal grantors to identify these grants, and have not assigned any additional identifying numbers.

Finding Details

Finding 2023-003
Criteria The District should maintain a system of internal controls approving expenditures incurred. Condition The District did not follow their system of internal controls for all expenditures incurred. Questioned Costs None. Context A sample of forty (40) transactions were tested. Of the transactions tested, two were found to not have the proper approvals as per District policy. Effect District is not in compliance with their internal control policies. Cause Expenditures were incurred that were not approved by the Superintendent, as required by the Districts internal control policies. Recommendation The District should ensure that all expenditures are following the proper internal control processes. Repeat Finding This is not a repeat finding View of Responsible Officials See corrective action plan.
Finding 2023-003
Criteria The District should maintain a system of internal controls approving expenditures incurred. Condition The District did not follow their system of internal controls for all expenditures incurred. Questioned Costs None. Context A sample of forty (40) transactions were tested. Of the transactions tested, two were found to not have the proper approvals as per District policy. Effect District is not in compliance with their internal control policies. Cause Expenditures were incurred that were not approved by the Superintendent, as required by the Districts internal control policies. Recommendation The District should ensure that all expenditures are following the proper internal control processes. Repeat Finding This is not a repeat finding View of Responsible Officials See corrective action plan.
Finding 2023-003
Criteria The District should maintain a system of internal controls approving expenditures incurred. Condition The District did not follow their system of internal controls for all expenditures incurred. Questioned Costs None. Context A sample of forty (40) transactions were tested. Of the transactions tested, two were found to not have the proper approvals as per District policy. Effect District is not in compliance with their internal control policies. Cause Expenditures were incurred that were not approved by the Superintendent, as required by the Districts internal control policies. Recommendation The District should ensure that all expenditures are following the proper internal control processes. Repeat Finding This is not a repeat finding View of Responsible Officials See corrective action plan.
Finding 2023-003
Criteria The District should maintain a system of internal controls approving expenditures incurred. Condition The District did not follow their system of internal controls for all expenditures incurred. Questioned Costs None. Context A sample of forty (40) transactions were tested. Of the transactions tested, two were found to not have the proper approvals as per District policy. Effect District is not in compliance with their internal control policies. Cause Expenditures were incurred that were not approved by the Superintendent, as required by the Districts internal control policies. Recommendation The District should ensure that all expenditures are following the proper internal control processes. Repeat Finding This is not a repeat finding View of Responsible Officials See corrective action plan.
Finding 2023-003
Criteria The District should maintain a system of internal controls approving expenditures incurred. Condition The District did not follow their system of internal controls for all expenditures incurred. Questioned Costs None. Context A sample of forty (40) transactions were tested. Of the transactions tested, two were found to not have the proper approvals as per District policy. Effect District is not in compliance with their internal control policies. Cause Expenditures were incurred that were not approved by the Superintendent, as required by the Districts internal control policies. Recommendation The District should ensure that all expenditures are following the proper internal control processes. Repeat Finding This is not a repeat finding View of Responsible Officials See corrective action plan.
Finding 2023-003
Criteria The District should maintain a system of internal controls approving expenditures incurred. Condition The District did not follow their system of internal controls for all expenditures incurred. Questioned Costs None. Context A sample of forty (40) transactions were tested. Of the transactions tested, two were found to not have the proper approvals as per District policy. Effect District is not in compliance with their internal control policies. Cause Expenditures were incurred that were not approved by the Superintendent, as required by the Districts internal control policies. Recommendation The District should ensure that all expenditures are following the proper internal control processes. Repeat Finding This is not a repeat finding View of Responsible Officials See corrective action plan.
Finding 2023-003
Criteria The District should maintain a system of internal controls approving expenditures incurred. Condition The District did not follow their system of internal controls for all expenditures incurred. Questioned Costs None. Context A sample of forty (40) transactions were tested. Of the transactions tested, two were found to not have the proper approvals as per District policy. Effect District is not in compliance with their internal control policies. Cause Expenditures were incurred that were not approved by the Superintendent, as required by the Districts internal control policies. Recommendation The District should ensure that all expenditures are following the proper internal control processes. Repeat Finding This is not a repeat finding View of Responsible Officials See corrective action plan.
Finding 2023-003
Criteria The District should maintain a system of internal controls approving expenditures incurred. Condition The District did not follow their system of internal controls for all expenditures incurred. Questioned Costs None. Context A sample of forty (40) transactions were tested. Of the transactions tested, two were found to not have the proper approvals as per District policy. Effect District is not in compliance with their internal control policies. Cause Expenditures were incurred that were not approved by the Superintendent, as required by the Districts internal control policies. Recommendation The District should ensure that all expenditures are following the proper internal control processes. Repeat Finding This is not a repeat finding View of Responsible Officials See corrective action plan.