FAC Explorer

Audit 302350

FY End
2023-06-30
Total Expended
$4.28M
Findings
4
Programs
15
Organization: Tgu Public School District No. 60 (ND)
Year: 2023 Accepted: 2024-04-02
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
392131 2023-004 Material Weakness - N
392132 2023-004 Material Weakness - N
968573 2023-004 Material Weakness - N
968574 2023-004 Material Weakness - N

Programs

ALN Program Spent Major Findings
93.600 Head Start $2.52M Yes 0
84.425 Education Stabilization Fund $678,409 Yes 1
10.558 Child and Adult Care Food Program $150,244 - 0
84.010 Title I Grants to Local Educational Agencies $138,922 - 0
93.575 Child Care and Development Block Grant $86,352 - 0
84.287 Twenty-First Century Community Learning Centers $62,670 - 0
84.367 Improving Teacher Quality State Grants $56,005 - 0
84.371 Striving Readers $42,335 - 0
10.553 School Breakfast Program $25,790 - 0
66.040 State Clean Diesel Grant Program $22,472 - 0
84.424 Student Support and Academic Enrichment Program $18,003 - 0
10.555 National School Lunch Program $17,158 - 0
10.582 Fresh Fruit and Vegetable Program $14,038 - 0
84.048 Career and Technical Education -- Basic Grants to States $7,223 - 0
10.560 State Administrative Expenses for Child Nutrition $1,836 - 0

Contacts

Name Title Type
MLJ6LKLJL4P2 Erik Sveet Auditee
7015375414 Brian Opsahl Auditor
No contacts on file

Notes to SEFA

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 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 District receives commodities through the food distribution program and the assistance is valued at the fair value of the commodities received and disbursed.
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 TGU Public School District No. 60 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 TGU Public School District No. 60, 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 AL numbers as the federal grantors to identify these grants, and have not assigned any additional identifying numbers.

Finding Details

Finding 2023-004
2023-004: Reporting – Material Weakness Federal Programs Assistance Listing Number 84.425 Education Stabilization Fund Department of Education North Dakota Department of Public Instruction Special Test and Provisions 2 CFR Part 200.326 F84425U 2023 Grant Year Criteria For construction contracts and subcontracts greater than $2,000, the District should verify prevailing wage rate clauses were included in the contract or subcontract and for each week in which work was performed under the contract or subcontract the District should monitor certified payroll registers to ensure contractors and subcontractors were paying employees the prevailing wage rates. Condition The District did not provide wage rate clauses to contractors. In addition, the District did not obtain from contractors the certified payroll registers, nor did they perform testing to ensure contractors were paying the prevailing wage rates. Cause The District was unaware of the compliance requirements regarding the construction projects. Effect It is possible that improper wages were paid to contractor employees. Questioned Costs Undeterminable. Recommendation We recommend the District to review the wage rate compliance requirements as part of the special tests and provisions of this program in the compliance supplement and to create and implement a process of submitting prevailing wage rates to contractors as well as obtaining the certified payroll registers to determine if contractors are in compliance. Repeat Finding This is not a repeat finding. Views of Responsible Officials See corrective action plan.
Finding 2023-004
2023-004: Reporting – Material Weakness Federal Programs Assistance Listing Number 84.425 Education Stabilization Fund Department of Education North Dakota Department of Public Instruction Special Test and Provisions 2 CFR Part 200.326 F84425U 2023 Grant Year Criteria For construction contracts and subcontracts greater than $2,000, the District should verify prevailing wage rate clauses were included in the contract or subcontract and for each week in which work was performed under the contract or subcontract the District should monitor certified payroll registers to ensure contractors and subcontractors were paying employees the prevailing wage rates. Condition The District did not provide wage rate clauses to contractors. In addition, the District did not obtain from contractors the certified payroll registers, nor did they perform testing to ensure contractors were paying the prevailing wage rates. Cause The District was unaware of the compliance requirements regarding the construction projects. Effect It is possible that improper wages were paid to contractor employees. Questioned Costs Undeterminable. Recommendation We recommend the District to review the wage rate compliance requirements as part of the special tests and provisions of this program in the compliance supplement and to create and implement a process of submitting prevailing wage rates to contractors as well as obtaining the certified payroll registers to determine if contractors are in compliance. Repeat Finding This is not a repeat finding. Views of Responsible Officials See corrective action plan.
Finding 2023-004
2023-004: Reporting – Material Weakness Federal Programs Assistance Listing Number 84.425 Education Stabilization Fund Department of Education North Dakota Department of Public Instruction Special Test and Provisions 2 CFR Part 200.326 F84425U 2023 Grant Year Criteria For construction contracts and subcontracts greater than $2,000, the District should verify prevailing wage rate clauses were included in the contract or subcontract and for each week in which work was performed under the contract or subcontract the District should monitor certified payroll registers to ensure contractors and subcontractors were paying employees the prevailing wage rates. Condition The District did not provide wage rate clauses to contractors. In addition, the District did not obtain from contractors the certified payroll registers, nor did they perform testing to ensure contractors were paying the prevailing wage rates. Cause The District was unaware of the compliance requirements regarding the construction projects. Effect It is possible that improper wages were paid to contractor employees. Questioned Costs Undeterminable. Recommendation We recommend the District to review the wage rate compliance requirements as part of the special tests and provisions of this program in the compliance supplement and to create and implement a process of submitting prevailing wage rates to contractors as well as obtaining the certified payroll registers to determine if contractors are in compliance. Repeat Finding This is not a repeat finding. Views of Responsible Officials See corrective action plan.
Finding 2023-004
2023-004: Reporting – Material Weakness Federal Programs Assistance Listing Number 84.425 Education Stabilization Fund Department of Education North Dakota Department of Public Instruction Special Test and Provisions 2 CFR Part 200.326 F84425U 2023 Grant Year Criteria For construction contracts and subcontracts greater than $2,000, the District should verify prevailing wage rate clauses were included in the contract or subcontract and for each week in which work was performed under the contract or subcontract the District should monitor certified payroll registers to ensure contractors and subcontractors were paying employees the prevailing wage rates. Condition The District did not provide wage rate clauses to contractors. In addition, the District did not obtain from contractors the certified payroll registers, nor did they perform testing to ensure contractors were paying the prevailing wage rates. Cause The District was unaware of the compliance requirements regarding the construction projects. Effect It is possible that improper wages were paid to contractor employees. Questioned Costs Undeterminable. Recommendation We recommend the District to review the wage rate compliance requirements as part of the special tests and provisions of this program in the compliance supplement and to create and implement a process of submitting prevailing wage rates to contractors as well as obtaining the certified payroll registers to determine if contractors are in compliance. Repeat Finding This is not a repeat finding. Views of Responsible Officials See corrective action plan.