FAC Explorer

Audit 296746

FY End
2023-06-30
Total Expended
$4.59M
Findings
22
Programs
13
Organization: Solen Public School District No. 3 (ND)
Year: 2023 Accepted: 2024-03-22
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
383722 2023-007 Material Weakness Yes L
383723 2023-008 Material Weakness Yes AB
383724 2023-008 Material Weakness Yes AB
383725 2023-008 Material Weakness Yes AB
383726 2023-008 Material Weakness Yes AB
383727 2023-009 Material Weakness Yes L
383728 2023-009 Material Weakness Yes L
383729 2023-009 Material Weakness Yes L
383730 2023-009 Material Weakness Yes L
383731 2023-009 Material Weakness Yes L
383732 2023-008 Material Weakness Yes L
960164 2023-007 Material Weakness Yes L
960165 2023-008 Material Weakness Yes AB
960166 2023-008 Material Weakness Yes AB
960167 2023-008 Material Weakness Yes AB
960168 2023-008 Material Weakness Yes AB
960169 2023-009 Material Weakness Yes L
960170 2023-009 Material Weakness Yes L
960171 2023-009 Material Weakness Yes L
960172 2023-009 Material Weakness Yes L
960173 2023-009 Material Weakness Yes L
960174 2023-008 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.041 Impact Aid $1.72M Yes 2
84.010 Title I Grants to Local Educational Agencies $477,604 - 1
84.367 Improving Teacher Quality State Grants $59,626 - 0
10.553 School Breakfast Program $48,834 - 0
84.424 Student Support and Academic Enrichment Program $48,446 - 0
84.060 Indian Education_grants to Local Educational Agencies $45,883 - 0
10.559 Summer Food Service Program for Children $44,214 - 0
84.425 Education Stabilization Fund $30,000 Yes 2
15.130 Indian Education_assistance to Schools $15,403 - 0
84.287 Twenty-First Century Community Learning Centers $14,352 - 0
10.555 National School Lunch Program $11,316 - 0
84.358 Rural Education $4,769 - 0
10.560 State Administrative Expenses for Child Nutrition $1,803 - 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 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 2023-007
2023–008 Enrollment Reporting – Material Weakness AL #84.010 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 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 repeat finding of 2022-008.
Finding 2023-008
AL #84.010 TITLE I 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 19 payroll transactions tested, we noted 15 instances where there was no time and effort certifications. Questioned Costs $9,849 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 The district will review and update existing policies and procedures related to allowable cost principles to address deficiencies identified in this finding. The administration will ensure that staff understand the principles of allowable costs and compliance requirements. Indication of Repeat Finding This is a repeat finding of 2022-009.
Finding 2023-008
AL #84.010 TITLE I 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 19 payroll transactions tested, we noted 15 instances where there was no time and effort certifications. Questioned Costs $9,849 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 The district will review and update existing policies and procedures related to allowable cost principles to address deficiencies identified in this finding. The administration will ensure that staff understand the principles of allowable costs and compliance requirements. Indication of Repeat Finding This is a repeat finding of 2022-009.
Finding 2023-008
AL #84.010 TITLE I 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 19 payroll transactions tested, we noted 15 instances where there was no time and effort certifications. Questioned Costs $9,849 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 The district will review and update existing policies and procedures related to allowable cost principles to address deficiencies identified in this finding. The administration will ensure that staff understand the principles of allowable costs and compliance requirements. Indication of Repeat Finding This is a repeat finding of 2022-009.
Finding 2023-008
AL #84.010 TITLE I 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 19 payroll transactions tested, we noted 15 instances where there was no time and effort certifications. Questioned Costs $9,849 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 The district will review and update existing policies and procedures related to allowable cost principles to address deficiencies identified in this finding. The administration will ensure that staff understand the principles of allowable costs and compliance requirements. Indication of Repeat Finding This is a repeat finding of 2022-009.
Finding 2023-009
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 The district will complete the fiscal year 2023 audit requirement on or before the March 31, 2024 deadline. Going forward the audits will be completed on time and this finding will be resolved. Indication of Repeat Finding This is a repeat finding of 2022-011.
Finding 2023-009
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 The district will complete the fiscal year 2023 audit requirement on or before the March 31, 2024 deadline. Going forward the audits will be completed on time and this finding will be resolved. Indication of Repeat Finding This is a repeat finding of 2022-011.
Finding 2023-009
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 The district will complete the fiscal year 2023 audit requirement on or before the March 31, 2024 deadline. Going forward the audits will be completed on time and this finding will be resolved. Indication of Repeat Finding This is a repeat finding of 2022-011.
Finding 2023-009
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 The district will complete the fiscal year 2023 audit requirement on or before the March 31, 2024 deadline. Going forward the audits will be completed on time and this finding will be resolved. Indication of Repeat Finding This is a repeat finding of 2022-011.
Finding 2023-009
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 The district will complete the fiscal year 2023 audit requirement on or before the March 31, 2024 deadline. Going forward the audits will be completed on time and this finding will be resolved. Indication of Repeat Finding This is a repeat finding of 2022-011.
Finding 2023-008
AL #84.010 TITLE I 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 19 payroll transactions tested, we noted 15 instances where there was no time and effort certifications. Questioned Costs $9,849 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 The district will review and update existing policies and procedures related to allowable cost principles to address deficiencies identified in this finding. The administration will ensure that staff understand the principles of allowable costs and compliance requirements. Indication of Repeat Finding This is a repeat finding of 2022-009.
Finding 2023-007
2023–008 Enrollment Reporting – Material Weakness AL #84.010 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 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 repeat finding of 2022-008.
Finding 2023-008
AL #84.010 TITLE I 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 19 payroll transactions tested, we noted 15 instances where there was no time and effort certifications. Questioned Costs $9,849 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 The district will review and update existing policies and procedures related to allowable cost principles to address deficiencies identified in this finding. The administration will ensure that staff understand the principles of allowable costs and compliance requirements. Indication of Repeat Finding This is a repeat finding of 2022-009.
Finding 2023-008
AL #84.010 TITLE I 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 19 payroll transactions tested, we noted 15 instances where there was no time and effort certifications. Questioned Costs $9,849 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 The district will review and update existing policies and procedures related to allowable cost principles to address deficiencies identified in this finding. The administration will ensure that staff understand the principles of allowable costs and compliance requirements. Indication of Repeat Finding This is a repeat finding of 2022-009.
Finding 2023-008
AL #84.010 TITLE I 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 19 payroll transactions tested, we noted 15 instances where there was no time and effort certifications. Questioned Costs $9,849 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 The district will review and update existing policies and procedures related to allowable cost principles to address deficiencies identified in this finding. The administration will ensure that staff understand the principles of allowable costs and compliance requirements. Indication of Repeat Finding This is a repeat finding of 2022-009.
Finding 2023-008
AL #84.010 TITLE I 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 19 payroll transactions tested, we noted 15 instances where there was no time and effort certifications. Questioned Costs $9,849 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 The district will review and update existing policies and procedures related to allowable cost principles to address deficiencies identified in this finding. The administration will ensure that staff understand the principles of allowable costs and compliance requirements. Indication of Repeat Finding This is a repeat finding of 2022-009.
Finding 2023-009
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 The district will complete the fiscal year 2023 audit requirement on or before the March 31, 2024 deadline. Going forward the audits will be completed on time and this finding will be resolved. Indication of Repeat Finding This is a repeat finding of 2022-011.
Finding 2023-009
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 The district will complete the fiscal year 2023 audit requirement on or before the March 31, 2024 deadline. Going forward the audits will be completed on time and this finding will be resolved. Indication of Repeat Finding This is a repeat finding of 2022-011.
Finding 2023-009
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 The district will complete the fiscal year 2023 audit requirement on or before the March 31, 2024 deadline. Going forward the audits will be completed on time and this finding will be resolved. Indication of Repeat Finding This is a repeat finding of 2022-011.
Finding 2023-009
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 The district will complete the fiscal year 2023 audit requirement on or before the March 31, 2024 deadline. Going forward the audits will be completed on time and this finding will be resolved. Indication of Repeat Finding This is a repeat finding of 2022-011.
Finding 2023-009
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 The district will complete the fiscal year 2023 audit requirement on or before the March 31, 2024 deadline. Going forward the audits will be completed on time and this finding will be resolved. Indication of Repeat Finding This is a repeat finding of 2022-011.
Finding 2023-008
AL #84.010 TITLE I 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 19 payroll transactions tested, we noted 15 instances where there was no time and effort certifications. Questioned Costs $9,849 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 The district will review and update existing policies and procedures related to allowable cost principles to address deficiencies identified in this finding. The administration will ensure that staff understand the principles of allowable costs and compliance requirements. Indication of Repeat Finding This is a repeat finding of 2022-009.