FAC Explorer

Audit 296744

FY End
2022-06-30
Total Expended
$3.41M
Findings
20
Programs
15
Organization: Solen Public School District No. 3 (ND)
Year: 2022 Accepted: 2024-03-22
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
383712 2022-008 Material Weakness - L
383713 2022-011 Material Weakness Yes L
383714 2022-009 Material Weakness Yes AB
383715 2022-011 Material Weakness Yes L
383716 2022-010 Material Weakness - AB
383717 2022-011 Material Weakness Yes L
383718 2022-010 Material Weakness - AB
383719 2022-011 Material Weakness Yes L
383720 2022-010 Material Weakness - AB
383721 2022-011 Material Weakness Yes L
960154 2022-008 Material Weakness - L
960155 2022-011 Material Weakness Yes L
960156 2022-009 Material Weakness Yes AB
960157 2022-011 Material Weakness Yes L
960158 2022-010 Material Weakness - AB
960159 2022-011 Material Weakness Yes L
960160 2022-010 Material Weakness - AB
960161 2022-011 Material Weakness Yes L
960162 2022-010 Material Weakness - AB
960163 2022-011 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $1.66M Yes 2
84.010 Title I Grants to Local Educational Agencies $517,274 Yes 2
84.367 Improving Teacher Quality State Grants $70,764 - 0
84.424 Student Support and Academic Enrichment Program $70,065 - 0
84.425 Education Stabilization Fund $60,000 Yes 2
10.553 School Breakfast Program $53,511 - 0
84.060 Indian Education_grants to Local Educational Agencies $44,573 - 0
84.287 Twenty-First Century Community Learning Centers $19,010 - 0
10.559 Summer Food Service Program for Children $13,823 - 0
10.555 National School Lunch Program $10,807 - 0
15.130 Indian Education_assistance to Schools $8,584 - 0
10.582 Fresh Fruit and Vegetable Program $6,957 - 0
84.358 Rural Education $5,229 - 0
10.560 State Administrative Expenses for Child Nutrition $1,733 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
S5JQJEMM44K8 David Drapeaux Auditee
7014453331 Mindy Piatz Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule are reported on the modified cash 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: The District has not elected to use the 10-percent de minimis cost rate as allowed under the Uniform Guidance. The Schedule of Expenditures of Federal Awards represent amounts expended from federal programs during the year ended June 30, 2023 based on the modified cash basis of accounting. The information in the 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 Solen Public School District No. 3, it is not intended to and does not present the financial positions, changes in net position, or cash flows of Solen Public School District No. 3. 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: NON-CASH AWARDS Accounting Policies: Expenditures reported on the schedule are reported on the modified cash 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: The District has not elected to use the 10-percent de minimis cost rate as allowed under the Uniform Guidance. The amount of commodities reported on the schedule is the value of the supplemental food program distributed by the School District during the year as priced by the North Dakota Department of Public Instruction.

Finding Details

Finding 2022-008
2022–008 Enrollment Reporting – Material Weakness AL #84.041 Impact Aid Criteria Districts are required to report student enrollment information on the Impact Aid application. The administration of the Impact Aid program depends heavily on the accuracy and timeliness of the enrollment information reported by the institution. Condition Solen Public School District No. 3 was unable to provide for the student account numbers submitted on the Impact Aid application. Cause Proper support was not kept by the District. Effect Solen Public School District No. 3 is not in compliance with enrollment reporting requirements. Recommendation We recommend Solen Public School District No. 3 keep support that verifies student count number submitted on the Impact Aid application. Views of Responsible Officials and Planned Corrective Actions The district will implement measures to enhance the accuracy and verification of data reported on the Federal Impact Aid Application. The Superintendent and Business Manager will work together in the future to implement validation checks and verification processes to ensure there is accurate documentation to verify information on the application. Indication of Repeat Finding This is a new finding
Finding 2022-011
2022–011 Untimely Filing of Data Collection Form – Material Weakness Criteria Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.” Condition Solen Public School District No. 3 did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely. Effect Solen Public School District No. 3 is not in compliance with the filing requirement deadline. Recommendation We recommend Solen Public School District No. 3 comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a repeat finding of 2021-019
Finding 2022-009
2022–009 Enrollment Reporting – Material Weakness AL #84.041 Impact Aid Criteria Districts are required to report student enrollment information on the Impact Aid application. The administration of the Impact Aid program depends heavily on the accuracy and timeliness of the enrollment information reported by the institution. Condition Solen Public School District No. 3 was unable to provide for the student account numbers submitted on the Impact Aid application. Cause The District did not properly execute its policies and procedures for review of payroll disbursements. Effect Grant awards potentially overcharged. Recommendation We recommend the District follow and properly execute its policies and procedures it has in place related to its payroll expenditures. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a new finding.
Finding 2022-011
2022–011 Untimely Filing of Data Collection Form – Material Weakness Criteria Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.” Condition Solen Public School District No. 3 did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely. Effect Solen Public School District No. 3 is not in compliance with the filing requirement deadline. Recommendation We recommend Solen Public School District No. 3 comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a repeat finding of 2021-019
Finding 2022-010
2022–010 Allowable Costs/Costs Principals – Material Weakness AL #84.425 ESSER Criteria The District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Condition Of the 22 payroll transactions tested, we noted four instances where contracts were incorrectly paid out and six instances where there was no support for approved payrates. Cause Proper support was not kept by the District. Effect Solen Public School District No. 3 is not in compliance with enrollment reporting requirements. Recommendation We recommend Solen Public School District No. 3 keep support that verifies student count number submitted on the Impact Aid application. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a new finding.
Finding 2022-011
2022–011 Untimely Filing of Data Collection Form – Material Weakness Criteria Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.” Condition Solen Public School District No. 3 did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely. Effect Solen Public School District No. 3 is not in compliance with the filing requirement deadline. Recommendation We recommend Solen Public School District No. 3 comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a repeat finding of 2021-019
Finding 2022-010
2022–010 Allowable Costs/Costs Principals – Material Weakness AL #84.425 ESSER Criteria The District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Condition Of the 22 payroll transactions tested, we noted four instances where contracts were incorrectly paid out and six instances where there was no support for approved payrates. Cause Proper support was not kept by the District. Effect Solen Public School District No. 3 is not in compliance with enrollment reporting requirements. Recommendation We recommend Solen Public School District No. 3 keep support that verifies student count number submitted on the Impact Aid application. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a new finding.
Finding 2022-011
2022–011 Untimely Filing of Data Collection Form – Material Weakness Criteria Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.” Condition Solen Public School District No. 3 did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely. Effect Solen Public School District No. 3 is not in compliance with the filing requirement deadline. Recommendation We recommend Solen Public School District No. 3 comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a repeat finding of 2021-019
Finding 2022-010
2022–010 Allowable Costs/Costs Principals – Material Weakness AL #84.425 ESSER Criteria The District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Condition Of the 22 payroll transactions tested, we noted four instances where contracts were incorrectly paid out and six instances where there was no support for approved payrates. Cause Proper support was not kept by the District. Effect Solen Public School District No. 3 is not in compliance with enrollment reporting requirements. Recommendation We recommend Solen Public School District No. 3 keep support that verifies student count number submitted on the Impact Aid application. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a new finding.
Finding 2022-011
2022–011 Untimely Filing of Data Collection Form – Material Weakness Criteria Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.” Condition Solen Public School District No. 3 did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely. Effect Solen Public School District No. 3 is not in compliance with the filing requirement deadline. Recommendation We recommend Solen Public School District No. 3 comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a repeat finding of 2021-019
Finding 2022-008
2022–008 Enrollment Reporting – Material Weakness AL #84.041 Impact Aid Criteria Districts are required to report student enrollment information on the Impact Aid application. The administration of the Impact Aid program depends heavily on the accuracy and timeliness of the enrollment information reported by the institution. Condition Solen Public School District No. 3 was unable to provide for the student account numbers submitted on the Impact Aid application. Cause Proper support was not kept by the District. Effect Solen Public School District No. 3 is not in compliance with enrollment reporting requirements. Recommendation We recommend Solen Public School District No. 3 keep support that verifies student count number submitted on the Impact Aid application. Views of Responsible Officials and Planned Corrective Actions The district will implement measures to enhance the accuracy and verification of data reported on the Federal Impact Aid Application. The Superintendent and Business Manager will work together in the future to implement validation checks and verification processes to ensure there is accurate documentation to verify information on the application. Indication of Repeat Finding This is a new finding
Finding 2022-011
2022–011 Untimely Filing of Data Collection Form – Material Weakness Criteria Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.” Condition Solen Public School District No. 3 did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely. Effect Solen Public School District No. 3 is not in compliance with the filing requirement deadline. Recommendation We recommend Solen Public School District No. 3 comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a repeat finding of 2021-019
Finding 2022-009
2022–009 Enrollment Reporting – Material Weakness AL #84.041 Impact Aid Criteria Districts are required to report student enrollment information on the Impact Aid application. The administration of the Impact Aid program depends heavily on the accuracy and timeliness of the enrollment information reported by the institution. Condition Solen Public School District No. 3 was unable to provide for the student account numbers submitted on the Impact Aid application. Cause The District did not properly execute its policies and procedures for review of payroll disbursements. Effect Grant awards potentially overcharged. Recommendation We recommend the District follow and properly execute its policies and procedures it has in place related to its payroll expenditures. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a new finding.
Finding 2022-011
2022–011 Untimely Filing of Data Collection Form – Material Weakness Criteria Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.” Condition Solen Public School District No. 3 did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely. Effect Solen Public School District No. 3 is not in compliance with the filing requirement deadline. Recommendation We recommend Solen Public School District No. 3 comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a repeat finding of 2021-019
Finding 2022-010
2022–010 Allowable Costs/Costs Principals – Material Weakness AL #84.425 ESSER Criteria The District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Condition Of the 22 payroll transactions tested, we noted four instances where contracts were incorrectly paid out and six instances where there was no support for approved payrates. Cause Proper support was not kept by the District. Effect Solen Public School District No. 3 is not in compliance with enrollment reporting requirements. Recommendation We recommend Solen Public School District No. 3 keep support that verifies student count number submitted on the Impact Aid application. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a new finding.
Finding 2022-011
2022–011 Untimely Filing of Data Collection Form – Material Weakness Criteria Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.” Condition Solen Public School District No. 3 did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely. Effect Solen Public School District No. 3 is not in compliance with the filing requirement deadline. Recommendation We recommend Solen Public School District No. 3 comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a repeat finding of 2021-019
Finding 2022-010
2022–010 Allowable Costs/Costs Principals – Material Weakness AL #84.425 ESSER Criteria The District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Condition Of the 22 payroll transactions tested, we noted four instances where contracts were incorrectly paid out and six instances where there was no support for approved payrates. Cause Proper support was not kept by the District. Effect Solen Public School District No. 3 is not in compliance with enrollment reporting requirements. Recommendation We recommend Solen Public School District No. 3 keep support that verifies student count number submitted on the Impact Aid application. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a new finding.
Finding 2022-011
2022–011 Untimely Filing of Data Collection Form – Material Weakness Criteria Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.” Condition Solen Public School District No. 3 did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely. Effect Solen Public School District No. 3 is not in compliance with the filing requirement deadline. Recommendation We recommend Solen Public School District No. 3 comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a repeat finding of 2021-019
Finding 2022-010
2022–010 Allowable Costs/Costs Principals – Material Weakness AL #84.425 ESSER Criteria The District should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Condition Of the 22 payroll transactions tested, we noted four instances where contracts were incorrectly paid out and six instances where there was no support for approved payrates. Cause Proper support was not kept by the District. Effect Solen Public School District No. 3 is not in compliance with enrollment reporting requirements. Recommendation We recommend Solen Public School District No. 3 keep support that verifies student count number submitted on the Impact Aid application. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a new finding.
Finding 2022-011
2022–011 Untimely Filing of Data Collection Form – Material Weakness Criteria Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.” Condition Solen Public School District No. 3 did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely. Effect Solen Public School District No. 3 is not in compliance with the filing requirement deadline. Recommendation We recommend Solen Public School District No. 3 comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a repeat finding of 2021-019