FAC Explorer

Audit 315214

FY End
2023-06-30
Total Expended
$874,442
Findings
20
Programs
10
Organization: Killdeer Public School District No. 16 (ND)
Year: 2023 Accepted: 2024-07-16
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478576 2023-005 Significant Deficiency Yes L
478577 2023-005 Significant Deficiency Yes L
478578 2023-005 Significant Deficiency Yes L
478579 2023-005 Significant Deficiency Yes L
478580 2023-006 Significant Deficiency - L
478581 2023-006 Significant Deficiency - L
478582 2023-006 Significant Deficiency - L
478583 2023-006 Significant Deficiency - L
478584 2023-005 Significant Deficiency Yes L
478585 2023-005 Significant Deficiency Yes L
1055018 2023-005 Significant Deficiency Yes L
1055019 2023-005 Significant Deficiency Yes L
1055020 2023-005 Significant Deficiency Yes L
1055021 2023-005 Significant Deficiency Yes L
1055022 2023-006 Significant Deficiency - L
1055023 2023-006 Significant Deficiency - L
1055024 2023-006 Significant Deficiency - L
1055025 2023-006 Significant Deficiency - L
1055026 2023-005 Significant Deficiency Yes L
1055027 2023-005 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $147,475 - 0
84.425 Education Stabilization Fund $60,000 Yes 1
84.367 Improving Teacher Quality State Grants $55,041 - 0
84.048 Career and Technical Education -- Basic Grants to States $40,863 - 0
10.555 National School Lunch Program $39,945 Yes 2
84.358 Rural Education $27,160 - 0
10.553 School Breakfast Program $23,056 Yes 2
84.365 English Language Acquisition State Grants $21,407 - 0
84.424 Student Support and Academic Enrichment Program $17,768 - 0
10.560 State Administrative Expenses for Child Nutrition $3,028 - 0

Contacts

Name Title Type
NQQDQKGKKS16 Rhonda Zastoupil Auditee
7017645865 Matt Laughlin Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the accompanying 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Killdeer Public School District No. 16 has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Schedule includes the federal award activity of the Killdeer Public School District No. 16 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. Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.

Finding Details

Finding 2023-005
Finding 2023-005 - Reporting Federal Program All major programs Criteria As a matter of grant compliance, the data collection form and reporting package must be submitted to the Federal Clearinghouse within 30 days after the receipt of the auditor’s report or within nine months after the end of the audit period. Condition The June 30, 2023 data collection form was not filed timely. Cause There was a delay in the audit being completed. Effect The District is not in compliance with Uniform Guidance requirements. Questioned Costs None. Recommendation We recommend the District take the necessary procedures to ensure that future single audits are completed within the required time periods of the Uniform Guidance. Views of Responsible Officials We concur with the auditor’s finding and will take action to ensure timely reporting in the future. Indication of Repeat Finding See prior year finding 2022-005.
Finding 2023-005
Finding 2023-005 - Reporting Federal Program All major programs Criteria As a matter of grant compliance, the data collection form and reporting package must be submitted to the Federal Clearinghouse within 30 days after the receipt of the auditor’s report or within nine months after the end of the audit period. Condition The June 30, 2023 data collection form was not filed timely. Cause There was a delay in the audit being completed. Effect The District is not in compliance with Uniform Guidance requirements. Questioned Costs None. Recommendation We recommend the District take the necessary procedures to ensure that future single audits are completed within the required time periods of the Uniform Guidance. Views of Responsible Officials We concur with the auditor’s finding and will take action to ensure timely reporting in the future. Indication of Repeat Finding See prior year finding 2022-005.
Finding 2023-005
Finding 2023-005 - Reporting Federal Program All major programs Criteria As a matter of grant compliance, the data collection form and reporting package must be submitted to the Federal Clearinghouse within 30 days after the receipt of the auditor’s report or within nine months after the end of the audit period. Condition The June 30, 2023 data collection form was not filed timely. Cause There was a delay in the audit being completed. Effect The District is not in compliance with Uniform Guidance requirements. Questioned Costs None. Recommendation We recommend the District take the necessary procedures to ensure that future single audits are completed within the required time periods of the Uniform Guidance. Views of Responsible Officials We concur with the auditor’s finding and will take action to ensure timely reporting in the future. Indication of Repeat Finding See prior year finding 2022-005.
Finding 2023-005
Finding 2023-005 - Reporting Federal Program All major programs Criteria As a matter of grant compliance, the data collection form and reporting package must be submitted to the Federal Clearinghouse within 30 days after the receipt of the auditor’s report or within nine months after the end of the audit period. Condition The June 30, 2023 data collection form was not filed timely. Cause There was a delay in the audit being completed. Effect The District is not in compliance with Uniform Guidance requirements. Questioned Costs None. Recommendation We recommend the District take the necessary procedures to ensure that future single audits are completed within the required time periods of the Uniform Guidance. Views of Responsible Officials We concur with the auditor’s finding and will take action to ensure timely reporting in the future. Indication of Repeat Finding See prior year finding 2022-005.
Finding 2023-006
Finding 2023-006 - Reporting Federal Program 10.553 / 10.555 – Child Nutrition Cluster Criteria A system of internal controls requires all monthly reimbursement reports to be reviewed and approved prior to submission. Condition During testing we noted monthly reimbursement reports are not being reviewed and approved. Cause The District has not implemented a review and approval process for monthly submissions. Effect The amounts reported could be inaccurate. Questioned Costs None Context Six monthly reports were selected for testing. The reports were not reviewed or approved by anyone other than the report preparer. Recommendation All reports should be reviewed by someone other than the preparer and this review should be documented. The person reviewing the report should compare all information reported to the supporting documentation. Views of Responsible Officials The Business Manager will review the monthly reimbursement reports and supporting data prepared by Business Office staff for accuracy and sign off on the reimbursement request prior to submittal to the Department of Public Instruction. Indication of Repeat Finding No.
Finding 2023-006
Finding 2023-006 - Reporting Federal Program 10.553 / 10.555 – Child Nutrition Cluster Criteria A system of internal controls requires all monthly reimbursement reports to be reviewed and approved prior to submission. Condition During testing we noted monthly reimbursement reports are not being reviewed and approved. Cause The District has not implemented a review and approval process for monthly submissions. Effect The amounts reported could be inaccurate. Questioned Costs None Context Six monthly reports were selected for testing. The reports were not reviewed or approved by anyone other than the report preparer. Recommendation All reports should be reviewed by someone other than the preparer and this review should be documented. The person reviewing the report should compare all information reported to the supporting documentation. Views of Responsible Officials The Business Manager will review the monthly reimbursement reports and supporting data prepared by Business Office staff for accuracy and sign off on the reimbursement request prior to submittal to the Department of Public Instruction. Indication of Repeat Finding No.
Finding 2023-006
Finding 2023-006 - Reporting Federal Program 10.553 / 10.555 – Child Nutrition Cluster Criteria A system of internal controls requires all monthly reimbursement reports to be reviewed and approved prior to submission. Condition During testing we noted monthly reimbursement reports are not being reviewed and approved. Cause The District has not implemented a review and approval process for monthly submissions. Effect The amounts reported could be inaccurate. Questioned Costs None Context Six monthly reports were selected for testing. The reports were not reviewed or approved by anyone other than the report preparer. Recommendation All reports should be reviewed by someone other than the preparer and this review should be documented. The person reviewing the report should compare all information reported to the supporting documentation. Views of Responsible Officials The Business Manager will review the monthly reimbursement reports and supporting data prepared by Business Office staff for accuracy and sign off on the reimbursement request prior to submittal to the Department of Public Instruction. Indication of Repeat Finding No.
Finding 2023-006
Finding 2023-006 - Reporting Federal Program 10.553 / 10.555 – Child Nutrition Cluster Criteria A system of internal controls requires all monthly reimbursement reports to be reviewed and approved prior to submission. Condition During testing we noted monthly reimbursement reports are not being reviewed and approved. Cause The District has not implemented a review and approval process for monthly submissions. Effect The amounts reported could be inaccurate. Questioned Costs None Context Six monthly reports were selected for testing. The reports were not reviewed or approved by anyone other than the report preparer. Recommendation All reports should be reviewed by someone other than the preparer and this review should be documented. The person reviewing the report should compare all information reported to the supporting documentation. Views of Responsible Officials The Business Manager will review the monthly reimbursement reports and supporting data prepared by Business Office staff for accuracy and sign off on the reimbursement request prior to submittal to the Department of Public Instruction. Indication of Repeat Finding No.
Finding 2023-005
Finding 2023-005 - Reporting Federal Program All major programs Criteria As a matter of grant compliance, the data collection form and reporting package must be submitted to the Federal Clearinghouse within 30 days after the receipt of the auditor’s report or within nine months after the end of the audit period. Condition The June 30, 2023 data collection form was not filed timely. Cause There was a delay in the audit being completed. Effect The District is not in compliance with Uniform Guidance requirements. Questioned Costs None. Recommendation We recommend the District take the necessary procedures to ensure that future single audits are completed within the required time periods of the Uniform Guidance. Views of Responsible Officials We concur with the auditor’s finding and will take action to ensure timely reporting in the future. Indication of Repeat Finding See prior year finding 2022-005.
Finding 2023-005
Finding 2023-005 - Reporting Federal Program All major programs Criteria As a matter of grant compliance, the data collection form and reporting package must be submitted to the Federal Clearinghouse within 30 days after the receipt of the auditor’s report or within nine months after the end of the audit period. Condition The June 30, 2023 data collection form was not filed timely. Cause There was a delay in the audit being completed. Effect The District is not in compliance with Uniform Guidance requirements. Questioned Costs None. Recommendation We recommend the District take the necessary procedures to ensure that future single audits are completed within the required time periods of the Uniform Guidance. Views of Responsible Officials We concur with the auditor’s finding and will take action to ensure timely reporting in the future. Indication of Repeat Finding See prior year finding 2022-005.
Finding 2023-005
Finding 2023-005 - Reporting Federal Program All major programs Criteria As a matter of grant compliance, the data collection form and reporting package must be submitted to the Federal Clearinghouse within 30 days after the receipt of the auditor’s report or within nine months after the end of the audit period. Condition The June 30, 2023 data collection form was not filed timely. Cause There was a delay in the audit being completed. Effect The District is not in compliance with Uniform Guidance requirements. Questioned Costs None. Recommendation We recommend the District take the necessary procedures to ensure that future single audits are completed within the required time periods of the Uniform Guidance. Views of Responsible Officials We concur with the auditor’s finding and will take action to ensure timely reporting in the future. Indication of Repeat Finding See prior year finding 2022-005.
Finding 2023-005
Finding 2023-005 - Reporting Federal Program All major programs Criteria As a matter of grant compliance, the data collection form and reporting package must be submitted to the Federal Clearinghouse within 30 days after the receipt of the auditor’s report or within nine months after the end of the audit period. Condition The June 30, 2023 data collection form was not filed timely. Cause There was a delay in the audit being completed. Effect The District is not in compliance with Uniform Guidance requirements. Questioned Costs None. Recommendation We recommend the District take the necessary procedures to ensure that future single audits are completed within the required time periods of the Uniform Guidance. Views of Responsible Officials We concur with the auditor’s finding and will take action to ensure timely reporting in the future. Indication of Repeat Finding See prior year finding 2022-005.
Finding 2023-005
Finding 2023-005 - Reporting Federal Program All major programs Criteria As a matter of grant compliance, the data collection form and reporting package must be submitted to the Federal Clearinghouse within 30 days after the receipt of the auditor’s report or within nine months after the end of the audit period. Condition The June 30, 2023 data collection form was not filed timely. Cause There was a delay in the audit being completed. Effect The District is not in compliance with Uniform Guidance requirements. Questioned Costs None. Recommendation We recommend the District take the necessary procedures to ensure that future single audits are completed within the required time periods of the Uniform Guidance. Views of Responsible Officials We concur with the auditor’s finding and will take action to ensure timely reporting in the future. Indication of Repeat Finding See prior year finding 2022-005.
Finding 2023-005
Finding 2023-005 - Reporting Federal Program All major programs Criteria As a matter of grant compliance, the data collection form and reporting package must be submitted to the Federal Clearinghouse within 30 days after the receipt of the auditor’s report or within nine months after the end of the audit period. Condition The June 30, 2023 data collection form was not filed timely. Cause There was a delay in the audit being completed. Effect The District is not in compliance with Uniform Guidance requirements. Questioned Costs None. Recommendation We recommend the District take the necessary procedures to ensure that future single audits are completed within the required time periods of the Uniform Guidance. Views of Responsible Officials We concur with the auditor’s finding and will take action to ensure timely reporting in the future. Indication of Repeat Finding See prior year finding 2022-005.
Finding 2023-006
Finding 2023-006 - Reporting Federal Program 10.553 / 10.555 – Child Nutrition Cluster Criteria A system of internal controls requires all monthly reimbursement reports to be reviewed and approved prior to submission. Condition During testing we noted monthly reimbursement reports are not being reviewed and approved. Cause The District has not implemented a review and approval process for monthly submissions. Effect The amounts reported could be inaccurate. Questioned Costs None Context Six monthly reports were selected for testing. The reports were not reviewed or approved by anyone other than the report preparer. Recommendation All reports should be reviewed by someone other than the preparer and this review should be documented. The person reviewing the report should compare all information reported to the supporting documentation. Views of Responsible Officials The Business Manager will review the monthly reimbursement reports and supporting data prepared by Business Office staff for accuracy and sign off on the reimbursement request prior to submittal to the Department of Public Instruction. Indication of Repeat Finding No.
Finding 2023-006
Finding 2023-006 - Reporting Federal Program 10.553 / 10.555 – Child Nutrition Cluster Criteria A system of internal controls requires all monthly reimbursement reports to be reviewed and approved prior to submission. Condition During testing we noted monthly reimbursement reports are not being reviewed and approved. Cause The District has not implemented a review and approval process for monthly submissions. Effect The amounts reported could be inaccurate. Questioned Costs None Context Six monthly reports were selected for testing. The reports were not reviewed or approved by anyone other than the report preparer. Recommendation All reports should be reviewed by someone other than the preparer and this review should be documented. The person reviewing the report should compare all information reported to the supporting documentation. Views of Responsible Officials The Business Manager will review the monthly reimbursement reports and supporting data prepared by Business Office staff for accuracy and sign off on the reimbursement request prior to submittal to the Department of Public Instruction. Indication of Repeat Finding No.
Finding 2023-006
Finding 2023-006 - Reporting Federal Program 10.553 / 10.555 – Child Nutrition Cluster Criteria A system of internal controls requires all monthly reimbursement reports to be reviewed and approved prior to submission. Condition During testing we noted monthly reimbursement reports are not being reviewed and approved. Cause The District has not implemented a review and approval process for monthly submissions. Effect The amounts reported could be inaccurate. Questioned Costs None Context Six monthly reports were selected for testing. The reports were not reviewed or approved by anyone other than the report preparer. Recommendation All reports should be reviewed by someone other than the preparer and this review should be documented. The person reviewing the report should compare all information reported to the supporting documentation. Views of Responsible Officials The Business Manager will review the monthly reimbursement reports and supporting data prepared by Business Office staff for accuracy and sign off on the reimbursement request prior to submittal to the Department of Public Instruction. Indication of Repeat Finding No.
Finding 2023-006
Finding 2023-006 - Reporting Federal Program 10.553 / 10.555 – Child Nutrition Cluster Criteria A system of internal controls requires all monthly reimbursement reports to be reviewed and approved prior to submission. Condition During testing we noted monthly reimbursement reports are not being reviewed and approved. Cause The District has not implemented a review and approval process for monthly submissions. Effect The amounts reported could be inaccurate. Questioned Costs None Context Six monthly reports were selected for testing. The reports were not reviewed or approved by anyone other than the report preparer. Recommendation All reports should be reviewed by someone other than the preparer and this review should be documented. The person reviewing the report should compare all information reported to the supporting documentation. Views of Responsible Officials The Business Manager will review the monthly reimbursement reports and supporting data prepared by Business Office staff for accuracy and sign off on the reimbursement request prior to submittal to the Department of Public Instruction. Indication of Repeat Finding No.
Finding 2023-005
Finding 2023-005 - Reporting Federal Program All major programs Criteria As a matter of grant compliance, the data collection form and reporting package must be submitted to the Federal Clearinghouse within 30 days after the receipt of the auditor’s report or within nine months after the end of the audit period. Condition The June 30, 2023 data collection form was not filed timely. Cause There was a delay in the audit being completed. Effect The District is not in compliance with Uniform Guidance requirements. Questioned Costs None. Recommendation We recommend the District take the necessary procedures to ensure that future single audits are completed within the required time periods of the Uniform Guidance. Views of Responsible Officials We concur with the auditor’s finding and will take action to ensure timely reporting in the future. Indication of Repeat Finding See prior year finding 2022-005.
Finding 2023-005
Finding 2023-005 - Reporting Federal Program All major programs Criteria As a matter of grant compliance, the data collection form and reporting package must be submitted to the Federal Clearinghouse within 30 days after the receipt of the auditor’s report or within nine months after the end of the audit period. Condition The June 30, 2023 data collection form was not filed timely. Cause There was a delay in the audit being completed. Effect The District is not in compliance with Uniform Guidance requirements. Questioned Costs None. Recommendation We recommend the District take the necessary procedures to ensure that future single audits are completed within the required time periods of the Uniform Guidance. Views of Responsible Officials We concur with the auditor’s finding and will take action to ensure timely reporting in the future. Indication of Repeat Finding See prior year finding 2022-005.