FAC Explorer

Audit 304345

FY End
2022-06-30
Total Expended
$8.10M
Findings
2
Programs
15
Organization: Williston Basin Public School District #7 (ND)
Year: 2022 Accepted: 2024-04-24
Auditor: North Dakota Office of the State Auditor

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
394336 2022-007 Significant Deficiency - AB
970778 2022-007 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.63M Yes 1
10.553 School Breakfast Program $455,777 Yes 0
84.371 Striving Readers $453,539 - 0
84.367 Improving Teacher Quality State Grants $419,395 - 0
10.555 National School Lunch Program $206,711 Yes 0
10.582 Fresh Fruit and Vegetable Program $142,917 - 0
84.048 Career and Technical Education -- Basic Grants to States $135,840 - 0
10.559 Summer Food Service Program for Children $118,375 Yes 0
84.424 Student Support and Academic Enrichment Program $118,157 - 0
84.365 English Language Acquisition State Grants $15,993 - 0
10.560 State Administrative Expenses for Child Nutrition $12,127 - 0
84.369 Grants for State Assessments and Related Activities $10,894 - 0
84.425 Education Stabilization Fund $8,704 Yes 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0
93.994 Maternal and Child Health Services Block Grant to the States $1,140 - 0

Contacts

Name Title Type
WW4YNXXN9AE3 Kent Anderson Auditee
7015721580 Heath Erickson Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 BASIS OF PRESENTATION / ACCOUNTING Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Subpart E of the Uniform Guidance, wherein certain types of expenditures are allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The School District does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Williston Basin Public School District No. 7 under programs of the federal government for the year ended June 30, 2022. The information in the schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) Uniform Guidance. Because the schedule presents only a selected portion of the operations of the Williston Basin Public School District No. 7, it is not intended to and does not present the financial position or changes in net position of the Williston Basin Public School District No. 7. Expenditures represent only the federally funded portions of the program. School District records should be consulted to determine amounts expended or matched from non-federal sources.
Title: NOTE 3 NON-CASH AWARDS Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Subpart E of the Uniform Guidance, wherein certain types of expenditures are allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The School District does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate. The amount of commodities reported on the schedule is the value of the supplemental food program distributed by the district during the year as priced by the North Dakota Department of Public Instruction.
Title: NOTE 4 PASS-THROUGH GRANT NUMBER Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Subpart E of the Uniform Guidance, wherein certain types of expenditures are allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The School District does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate. For federal programs marked “N/A”, the School District was unable to obtain a pass-through grant number.

Finding Details

Finding 2022-007
2022-007 – TITLE I – INADEQUATE SUPPORTING DOCUMENTATION– ALN 84.010 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Condition We were unable to verify whether 6 of 60 expenditures totaling $7,591 were for costs allowed under the Title I grant. When projected against the total population of $1,628,283, the total projected error is $15,939. Effect Williston Basin Public School District No. 7 may have charged unallowable expenditures to the grant program. Cause Williston Basin Public School District No. 7 did not maintain support documentation for all expenditures charged to the Title I grant. In addition, there was no evidence of approval on these transactions. Criteria Uniform Guidance 2 CFR 200.303(a) states “The non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control Integrated Framework", issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).” Uniform Guidance 2 CFR 200.403(g) requires costs to be adequately documented. "Standards for Internal Control in the Federal Government" (Green Book) requires management to design, implement, and operate internal controls to achieve its objectives related to operations, reporting, and compliance. Management is to design appropriate types of control activities for the entity's internal control system. Control activities help management fulfill responsibilities and address identified risk responses in the internal control system. Questioned Costs $7,591 Repeat Finding No. Recommendation We recommend Williston Basin Public School District No. 7 maintain support to ensure all expenditures charged to the Title I grant were approved and were for costs allowed under the grant. Williston Basin Public School District No. 7’s Response See Corrective Action Plan.
Finding 2022-007
2022-007 – TITLE I – INADEQUATE SUPPORTING DOCUMENTATION– ALN 84.010 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Condition We were unable to verify whether 6 of 60 expenditures totaling $7,591 were for costs allowed under the Title I grant. When projected against the total population of $1,628,283, the total projected error is $15,939. Effect Williston Basin Public School District No. 7 may have charged unallowable expenditures to the grant program. Cause Williston Basin Public School District No. 7 did not maintain support documentation for all expenditures charged to the Title I grant. In addition, there was no evidence of approval on these transactions. Criteria Uniform Guidance 2 CFR 200.303(a) states “The non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control Integrated Framework", issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).” Uniform Guidance 2 CFR 200.403(g) requires costs to be adequately documented. "Standards for Internal Control in the Federal Government" (Green Book) requires management to design, implement, and operate internal controls to achieve its objectives related to operations, reporting, and compliance. Management is to design appropriate types of control activities for the entity's internal control system. Control activities help management fulfill responsibilities and address identified risk responses in the internal control system. Questioned Costs $7,591 Repeat Finding No. Recommendation We recommend Williston Basin Public School District No. 7 maintain support to ensure all expenditures charged to the Title I grant were approved and were for costs allowed under the grant. Williston Basin Public School District No. 7’s Response See Corrective Action Plan.