FAC Explorer

Audit 295866

FY End
2023-06-30
Total Expended
$10.74M
Findings
12
Programs
15
Organization: Dickinson Public School District No. 1 (ND)
Year: 2023 Accepted: 2024-03-19
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
381126 2023-002 Significant Deficiency - AB
381127 2023-002 Significant Deficiency - AB
381128 2023-002 Significant Deficiency - AB
381129 2023-002 Significant Deficiency - AB
381130 2023-002 Significant Deficiency - AB
381131 2023-002 Significant Deficiency - AB
957568 2023-002 Significant Deficiency - AB
957569 2023-002 Significant Deficiency - AB
957570 2023-002 Significant Deficiency - AB
957571 2023-002 Significant Deficiency - AB
957572 2023-002 Significant Deficiency - AB
957573 2023-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $3.08M Yes 1
84.027 Special Education_grants to States $1.15M Yes 1
84.010 Title I Grants to Local Educational Agencies $1.10M Yes 1
84.371 Striving Readers $811,098 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $348,148 - 0
84.367 Improving Teacher Quality State Grants $311,431 - 0
10.555 National School Lunch Program $195,117 - 0
84.184 Safe and Drug-Free Schools and Communities_national Programs $184,492 - 0
84.287 Twenty-First Century Community Learning Centers $178,674 - 0
84.424 Student Support and Academic Enrichment Program $137,455 - 0
10.553 School Breakfast Program $96,392 - 0
84.002 Adult Education - Basic Grants to States $94,948 - 0
84.173 Special Education_preschool Grants $23,478 Yes 1
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $23,270 - 0
10.560 State Administrative Expenses for Child Nutrition $13,228 - 0

Contacts

Name Title Type
HZMUTGXHL4H6 Stephanie Hunter Auditee
7014560002 Mindy Piatz 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 applicable cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Dickinson Public School District has not elected to use the 10-percent de minimis cost rate as allowed under the Uniform Guidance. The accompanying schedule includes the federal award activity of Dickinson Public School District 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 (CFR) 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 Dickinson Public School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of Dickinson Public School District. The amounts reported on the schedule have been reconciled to and are in agreement with amounts recorded in the accounting records from which the financial statements have been reported.
Title: NONMONETARY TRANSACTIONS 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 applicable cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Dickinson Public School District has not elected to use the 10-percent de minimis cost rate as allowed under the Uniform Guidance. The District receives commodities through the food distribution program and the assistance is valued at the fair value of commodities received and disbursed.

Finding Details

Finding 2023-002
2023-002: AL 84.010, AL 84.027 / 84.173, AL 84.425 & AL 84.371 – Activities Allowed or Unallowed & Allowable Costs / Cost Principles Criteria The District should keep adequate documentation to support charges to grants. This would include supporting invoices, time cards, approved pay rates and cost allocation worksheets. Condition In our total sample of 160 transactions, four payroll transactions had timesheets that were missing supervisor approval, along with two nonpayroll transactions. Thirteen payroll transactions did not have documentation of the hours worked by the employee or documentation of the employee’s time spent towards that particular grant. Cause Internal control processes were not properly followed and proper documentation was not kept. Effect Unallowable costs could be charged to the grant. Questioned Costs AL 84.027 / 84.173: $8,891 AL 84.371: $8,247 Recommendation We recommend internal control processes are followed and include documentation of employees time towards the grant. Views of Responsible Officials and Planned Corrective Actions During the 2022-2023 fiscal year, Dickinson Public Schools was in the transition of the administration assistant position for the Director of Curriculum and Instruction. In addition, the business office created and hired a new position of a grant specialist. With the changes in these two departments, Dickinson Public Schools will create a more streamlined process to ensure that grant documentation is completed as outlined in all federal grant guidelines. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002: AL 84.010, AL 84.027 / 84.173, AL 84.425 & AL 84.371 – Activities Allowed or Unallowed & Allowable Costs / Cost Principles Criteria The District should keep adequate documentation to support charges to grants. This would include supporting invoices, time cards, approved pay rates and cost allocation worksheets. Condition In our total sample of 160 transactions, four payroll transactions had timesheets that were missing supervisor approval, along with two nonpayroll transactions. Thirteen payroll transactions did not have documentation of the hours worked by the employee or documentation of the employee’s time spent towards that particular grant. Cause Internal control processes were not properly followed and proper documentation was not kept. Effect Unallowable costs could be charged to the grant. Questioned Costs AL 84.027 / 84.173: $8,891 AL 84.371: $8,247 Recommendation We recommend internal control processes are followed and include documentation of employees time towards the grant. Views of Responsible Officials and Planned Corrective Actions During the 2022-2023 fiscal year, Dickinson Public Schools was in the transition of the administration assistant position for the Director of Curriculum and Instruction. In addition, the business office created and hired a new position of a grant specialist. With the changes in these two departments, Dickinson Public Schools will create a more streamlined process to ensure that grant documentation is completed as outlined in all federal grant guidelines. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002: AL 84.010, AL 84.027 / 84.173, AL 84.425 & AL 84.371 – Activities Allowed or Unallowed & Allowable Costs / Cost Principles Criteria The District should keep adequate documentation to support charges to grants. This would include supporting invoices, time cards, approved pay rates and cost allocation worksheets. Condition In our total sample of 160 transactions, four payroll transactions had timesheets that were missing supervisor approval, along with two nonpayroll transactions. Thirteen payroll transactions did not have documentation of the hours worked by the employee or documentation of the employee’s time spent towards that particular grant. Cause Internal control processes were not properly followed and proper documentation was not kept. Effect Unallowable costs could be charged to the grant. Questioned Costs AL 84.027 / 84.173: $8,891 AL 84.371: $8,247 Recommendation We recommend internal control processes are followed and include documentation of employees time towards the grant. Views of Responsible Officials and Planned Corrective Actions During the 2022-2023 fiscal year, Dickinson Public Schools was in the transition of the administration assistant position for the Director of Curriculum and Instruction. In addition, the business office created and hired a new position of a grant specialist. With the changes in these two departments, Dickinson Public Schools will create a more streamlined process to ensure that grant documentation is completed as outlined in all federal grant guidelines. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002: AL 84.010, AL 84.027 / 84.173, AL 84.425 & AL 84.371 – Activities Allowed or Unallowed & Allowable Costs / Cost Principles Criteria The District should keep adequate documentation to support charges to grants. This would include supporting invoices, time cards, approved pay rates and cost allocation worksheets. Condition In our total sample of 160 transactions, four payroll transactions had timesheets that were missing supervisor approval, along with two nonpayroll transactions. Thirteen payroll transactions did not have documentation of the hours worked by the employee or documentation of the employee’s time spent towards that particular grant. Cause Internal control processes were not properly followed and proper documentation was not kept. Effect Unallowable costs could be charged to the grant. Questioned Costs AL 84.027 / 84.173: $8,891 AL 84.371: $8,247 Recommendation We recommend internal control processes are followed and include documentation of employees time towards the grant. Views of Responsible Officials and Planned Corrective Actions During the 2022-2023 fiscal year, Dickinson Public Schools was in the transition of the administration assistant position for the Director of Curriculum and Instruction. In addition, the business office created and hired a new position of a grant specialist. With the changes in these two departments, Dickinson Public Schools will create a more streamlined process to ensure that grant documentation is completed as outlined in all federal grant guidelines. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002: AL 84.010, AL 84.027 / 84.173, AL 84.425 & AL 84.371 – Activities Allowed or Unallowed & Allowable Costs / Cost Principles Criteria The District should keep adequate documentation to support charges to grants. This would include supporting invoices, time cards, approved pay rates and cost allocation worksheets. Condition In our total sample of 160 transactions, four payroll transactions had timesheets that were missing supervisor approval, along with two nonpayroll transactions. Thirteen payroll transactions did not have documentation of the hours worked by the employee or documentation of the employee’s time spent towards that particular grant. Cause Internal control processes were not properly followed and proper documentation was not kept. Effect Unallowable costs could be charged to the grant. Questioned Costs AL 84.027 / 84.173: $8,891 AL 84.371: $8,247 Recommendation We recommend internal control processes are followed and include documentation of employees time towards the grant. Views of Responsible Officials and Planned Corrective Actions During the 2022-2023 fiscal year, Dickinson Public Schools was in the transition of the administration assistant position for the Director of Curriculum and Instruction. In addition, the business office created and hired a new position of a grant specialist. With the changes in these two departments, Dickinson Public Schools will create a more streamlined process to ensure that grant documentation is completed as outlined in all federal grant guidelines. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002: AL 84.010, AL 84.027 / 84.173, AL 84.425 & AL 84.371 – Activities Allowed or Unallowed & Allowable Costs / Cost Principles Criteria The District should keep adequate documentation to support charges to grants. This would include supporting invoices, time cards, approved pay rates and cost allocation worksheets. Condition In our total sample of 160 transactions, four payroll transactions had timesheets that were missing supervisor approval, along with two nonpayroll transactions. Thirteen payroll transactions did not have documentation of the hours worked by the employee or documentation of the employee’s time spent towards that particular grant. Cause Internal control processes were not properly followed and proper documentation was not kept. Effect Unallowable costs could be charged to the grant. Questioned Costs AL 84.027 / 84.173: $8,891 AL 84.371: $8,247 Recommendation We recommend internal control processes are followed and include documentation of employees time towards the grant. Views of Responsible Officials and Planned Corrective Actions During the 2022-2023 fiscal year, Dickinson Public Schools was in the transition of the administration assistant position for the Director of Curriculum and Instruction. In addition, the business office created and hired a new position of a grant specialist. With the changes in these two departments, Dickinson Public Schools will create a more streamlined process to ensure that grant documentation is completed as outlined in all federal grant guidelines. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002: AL 84.010, AL 84.027 / 84.173, AL 84.425 & AL 84.371 – Activities Allowed or Unallowed & Allowable Costs / Cost Principles Criteria The District should keep adequate documentation to support charges to grants. This would include supporting invoices, time cards, approved pay rates and cost allocation worksheets. Condition In our total sample of 160 transactions, four payroll transactions had timesheets that were missing supervisor approval, along with two nonpayroll transactions. Thirteen payroll transactions did not have documentation of the hours worked by the employee or documentation of the employee’s time spent towards that particular grant. Cause Internal control processes were not properly followed and proper documentation was not kept. Effect Unallowable costs could be charged to the grant. Questioned Costs AL 84.027 / 84.173: $8,891 AL 84.371: $8,247 Recommendation We recommend internal control processes are followed and include documentation of employees time towards the grant. Views of Responsible Officials and Planned Corrective Actions During the 2022-2023 fiscal year, Dickinson Public Schools was in the transition of the administration assistant position for the Director of Curriculum and Instruction. In addition, the business office created and hired a new position of a grant specialist. With the changes in these two departments, Dickinson Public Schools will create a more streamlined process to ensure that grant documentation is completed as outlined in all federal grant guidelines. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002: AL 84.010, AL 84.027 / 84.173, AL 84.425 & AL 84.371 – Activities Allowed or Unallowed & Allowable Costs / Cost Principles Criteria The District should keep adequate documentation to support charges to grants. This would include supporting invoices, time cards, approved pay rates and cost allocation worksheets. Condition In our total sample of 160 transactions, four payroll transactions had timesheets that were missing supervisor approval, along with two nonpayroll transactions. Thirteen payroll transactions did not have documentation of the hours worked by the employee or documentation of the employee’s time spent towards that particular grant. Cause Internal control processes were not properly followed and proper documentation was not kept. Effect Unallowable costs could be charged to the grant. Questioned Costs AL 84.027 / 84.173: $8,891 AL 84.371: $8,247 Recommendation We recommend internal control processes are followed and include documentation of employees time towards the grant. Views of Responsible Officials and Planned Corrective Actions During the 2022-2023 fiscal year, Dickinson Public Schools was in the transition of the administration assistant position for the Director of Curriculum and Instruction. In addition, the business office created and hired a new position of a grant specialist. With the changes in these two departments, Dickinson Public Schools will create a more streamlined process to ensure that grant documentation is completed as outlined in all federal grant guidelines. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002: AL 84.010, AL 84.027 / 84.173, AL 84.425 & AL 84.371 – Activities Allowed or Unallowed & Allowable Costs / Cost Principles Criteria The District should keep adequate documentation to support charges to grants. This would include supporting invoices, time cards, approved pay rates and cost allocation worksheets. Condition In our total sample of 160 transactions, four payroll transactions had timesheets that were missing supervisor approval, along with two nonpayroll transactions. Thirteen payroll transactions did not have documentation of the hours worked by the employee or documentation of the employee’s time spent towards that particular grant. Cause Internal control processes were not properly followed and proper documentation was not kept. Effect Unallowable costs could be charged to the grant. Questioned Costs AL 84.027 / 84.173: $8,891 AL 84.371: $8,247 Recommendation We recommend internal control processes are followed and include documentation of employees time towards the grant. Views of Responsible Officials and Planned Corrective Actions During the 2022-2023 fiscal year, Dickinson Public Schools was in the transition of the administration assistant position for the Director of Curriculum and Instruction. In addition, the business office created and hired a new position of a grant specialist. With the changes in these two departments, Dickinson Public Schools will create a more streamlined process to ensure that grant documentation is completed as outlined in all federal grant guidelines. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002: AL 84.010, AL 84.027 / 84.173, AL 84.425 & AL 84.371 – Activities Allowed or Unallowed & Allowable Costs / Cost Principles Criteria The District should keep adequate documentation to support charges to grants. This would include supporting invoices, time cards, approved pay rates and cost allocation worksheets. Condition In our total sample of 160 transactions, four payroll transactions had timesheets that were missing supervisor approval, along with two nonpayroll transactions. Thirteen payroll transactions did not have documentation of the hours worked by the employee or documentation of the employee’s time spent towards that particular grant. Cause Internal control processes were not properly followed and proper documentation was not kept. Effect Unallowable costs could be charged to the grant. Questioned Costs AL 84.027 / 84.173: $8,891 AL 84.371: $8,247 Recommendation We recommend internal control processes are followed and include documentation of employees time towards the grant. Views of Responsible Officials and Planned Corrective Actions During the 2022-2023 fiscal year, Dickinson Public Schools was in the transition of the administration assistant position for the Director of Curriculum and Instruction. In addition, the business office created and hired a new position of a grant specialist. With the changes in these two departments, Dickinson Public Schools will create a more streamlined process to ensure that grant documentation is completed as outlined in all federal grant guidelines. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002: AL 84.010, AL 84.027 / 84.173, AL 84.425 & AL 84.371 – Activities Allowed or Unallowed & Allowable Costs / Cost Principles Criteria The District should keep adequate documentation to support charges to grants. This would include supporting invoices, time cards, approved pay rates and cost allocation worksheets. Condition In our total sample of 160 transactions, four payroll transactions had timesheets that were missing supervisor approval, along with two nonpayroll transactions. Thirteen payroll transactions did not have documentation of the hours worked by the employee or documentation of the employee’s time spent towards that particular grant. Cause Internal control processes were not properly followed and proper documentation was not kept. Effect Unallowable costs could be charged to the grant. Questioned Costs AL 84.027 / 84.173: $8,891 AL 84.371: $8,247 Recommendation We recommend internal control processes are followed and include documentation of employees time towards the grant. Views of Responsible Officials and Planned Corrective Actions During the 2022-2023 fiscal year, Dickinson Public Schools was in the transition of the administration assistant position for the Director of Curriculum and Instruction. In addition, the business office created and hired a new position of a grant specialist. With the changes in these two departments, Dickinson Public Schools will create a more streamlined process to ensure that grant documentation is completed as outlined in all federal grant guidelines. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002: AL 84.010, AL 84.027 / 84.173, AL 84.425 & AL 84.371 – Activities Allowed or Unallowed & Allowable Costs / Cost Principles Criteria The District should keep adequate documentation to support charges to grants. This would include supporting invoices, time cards, approved pay rates and cost allocation worksheets. Condition In our total sample of 160 transactions, four payroll transactions had timesheets that were missing supervisor approval, along with two nonpayroll transactions. Thirteen payroll transactions did not have documentation of the hours worked by the employee or documentation of the employee’s time spent towards that particular grant. Cause Internal control processes were not properly followed and proper documentation was not kept. Effect Unallowable costs could be charged to the grant. Questioned Costs AL 84.027 / 84.173: $8,891 AL 84.371: $8,247 Recommendation We recommend internal control processes are followed and include documentation of employees time towards the grant. Views of Responsible Officials and Planned Corrective Actions During the 2022-2023 fiscal year, Dickinson Public Schools was in the transition of the administration assistant position for the Director of Curriculum and Instruction. In addition, the business office created and hired a new position of a grant specialist. With the changes in these two departments, Dickinson Public Schools will create a more streamlined process to ensure that grant documentation is completed as outlined in all federal grant guidelines. Indication of Repeat Finding This is a new finding in the current year.