FAC Explorer

Audit 324361

FY End
2024-06-30
Total Expended
$1.01M
Findings
20
Programs
14
Organization: Isd #2899 - Plainview-Elgin-Millville Public Schools (MN)
Year: 2024 Accepted: 2024-10-10
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
502134 2024-002 Significant Deficiency - I
502135 2024-002 Significant Deficiency - I
502136 2024-002 Significant Deficiency - I
502137 2024-002 Significant Deficiency - I
502138 2024-002 Significant Deficiency - I
502139 2024-003 Material Weakness - I
502140 2024-003 Material Weakness - I
502141 2024-003 Material Weakness - I
502142 2024-003 Material Weakness - I
502143 2024-003 Material Weakness - I
1078576 2024-002 Significant Deficiency - I
1078577 2024-002 Significant Deficiency - I
1078578 2024-002 Significant Deficiency - I
1078579 2024-002 Significant Deficiency - I
1078580 2024-002 Significant Deficiency - I
1078581 2024-003 Material Weakness - I
1078582 2024-003 Material Weakness - I
1078583 2024-003 Material Weakness - I
1078584 2024-003 Material Weakness - I
1078585 2024-003 Material Weakness - I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $237,274 Yes 2
84.010 Title I Grants to Local Educational Agencies $154,936 - 0
84.425 Education Stabilization Fund $67,537 - 0
10.553 School Breakfast Program $56,755 Yes 2
84.011 Migrant Education_state Grant Program $49,777 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $43,632 - 0
84.027 Special Education_grants to States $34,417 - 0
84.367 Improving Teacher Quality State Grants $27,150 - 0
84.173 Special Education_preschool Grants $10,200 - 0
84.424 Student Support and Academic Enrichment Program $10,154 - 0
84.048 Career and Technical Education -- Basic Grants to States $9,313 - 0
10.185 First Bite Grant $6,543 - 0
10.556 Special Milk Program for Children $1,585 Yes 2
10.169 Pandemic Ebt $653 - 0

Contacts

Name Title Type
LRWNVNMHU1F6 Erick Enger Auditee
5075343651 Craig Popenhagen Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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 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: The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Plainview-Elgin-Millville Public Schools Independent School District No. 2899 (the District) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of 2 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 the District, it is not intended to and does not present the financial position or changes in net position of the District.

Finding Details

Finding 2024-002
Type of Finding: Significant deficiency in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 1 of 2 vendors tested. Questioned Costs: None Context: 1 of 2 vendors tested had no review to ensure they were not suspended or debarred Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-002
Type of Finding: Significant deficiency in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 1 of 2 vendors tested. Questioned Costs: None Context: 1 of 2 vendors tested had no review to ensure they were not suspended or debarred Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-002
Type of Finding: Significant deficiency in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 1 of 2 vendors tested. Questioned Costs: None Context: 1 of 2 vendors tested had no review to ensure they were not suspended or debarred Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-002
Type of Finding: Significant deficiency in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 1 of 2 vendors tested. Questioned Costs: None Context: 1 of 2 vendors tested had no review to ensure they were not suspended or debarred Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-002
Type of Finding: Significant deficiency in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 1 of 2 vendors tested. Questioned Costs: None Context: 1 of 2 vendors tested had no review to ensure they were not suspended or debarred Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-003
Type of Finding: Material weakness in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 200.320, the District should have controls in place to verify that the procurement method used was appropriate based on the dollar amount and conditions. Condition: During procurement testing, it was noted that the procurement by small purchase procedures for obtaining quotes were not followed for 3 of 3 vendors tested for vendors higher than the micro-purchase threshold ($10,000) but did not exceed the simplified acquisition threshold ($250,000). Questioned Costs: None Context: 3 of 11 vendors tested had not followed the proper procurement method per Uniform Grant Guidance (UGG) policy. Cause: Oversight. Effect: Lack of following the proper procurement method could result in paying more to a vendor when a different vendor could have provided a lower quote. This could ultimately result in questioned costs. After review, transactions individually are immaterial. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement method is followed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-003
Type of Finding: Material weakness in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 200.320, the District should have controls in place to verify that the procurement method used was appropriate based on the dollar amount and conditions. Condition: During procurement testing, it was noted that the procurement by small purchase procedures for obtaining quotes were not followed for 3 of 3 vendors tested for vendors higher than the micro-purchase threshold ($10,000) but did not exceed the simplified acquisition threshold ($250,000). Questioned Costs: None Context: 3 of 11 vendors tested had not followed the proper procurement method per Uniform Grant Guidance (UGG) policy. Cause: Oversight. Effect: Lack of following the proper procurement method could result in paying more to a vendor when a different vendor could have provided a lower quote. This could ultimately result in questioned costs. After review, transactions individually are immaterial. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement method is followed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-003
Type of Finding: Material weakness in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 200.320, the District should have controls in place to verify that the procurement method used was appropriate based on the dollar amount and conditions. Condition: During procurement testing, it was noted that the procurement by small purchase procedures for obtaining quotes were not followed for 3 of 3 vendors tested for vendors higher than the micro-purchase threshold ($10,000) but did not exceed the simplified acquisition threshold ($250,000). Questioned Costs: None Context: 3 of 11 vendors tested had not followed the proper procurement method per Uniform Grant Guidance (UGG) policy. Cause: Oversight. Effect: Lack of following the proper procurement method could result in paying more to a vendor when a different vendor could have provided a lower quote. This could ultimately result in questioned costs. After review, transactions individually are immaterial. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement method is followed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-003
Type of Finding: Material weakness in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 200.320, the District should have controls in place to verify that the procurement method used was appropriate based on the dollar amount and conditions. Condition: During procurement testing, it was noted that the procurement by small purchase procedures for obtaining quotes were not followed for 3 of 3 vendors tested for vendors higher than the micro-purchase threshold ($10,000) but did not exceed the simplified acquisition threshold ($250,000). Questioned Costs: None Context: 3 of 11 vendors tested had not followed the proper procurement method per Uniform Grant Guidance (UGG) policy. Cause: Oversight. Effect: Lack of following the proper procurement method could result in paying more to a vendor when a different vendor could have provided a lower quote. This could ultimately result in questioned costs. After review, transactions individually are immaterial. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement method is followed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-003
Type of Finding: Material weakness in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 200.320, the District should have controls in place to verify that the procurement method used was appropriate based on the dollar amount and conditions. Condition: During procurement testing, it was noted that the procurement by small purchase procedures for obtaining quotes were not followed for 3 of 3 vendors tested for vendors higher than the micro-purchase threshold ($10,000) but did not exceed the simplified acquisition threshold ($250,000). Questioned Costs: None Context: 3 of 11 vendors tested had not followed the proper procurement method per Uniform Grant Guidance (UGG) policy. Cause: Oversight. Effect: Lack of following the proper procurement method could result in paying more to a vendor when a different vendor could have provided a lower quote. This could ultimately result in questioned costs. After review, transactions individually are immaterial. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement method is followed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-002
Type of Finding: Significant deficiency in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 1 of 2 vendors tested. Questioned Costs: None Context: 1 of 2 vendors tested had no review to ensure they were not suspended or debarred Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-002
Type of Finding: Significant deficiency in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 1 of 2 vendors tested. Questioned Costs: None Context: 1 of 2 vendors tested had no review to ensure they were not suspended or debarred Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-002
Type of Finding: Significant deficiency in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 1 of 2 vendors tested. Questioned Costs: None Context: 1 of 2 vendors tested had no review to ensure they were not suspended or debarred Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-002
Type of Finding: Significant deficiency in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 1 of 2 vendors tested. Questioned Costs: None Context: 1 of 2 vendors tested had no review to ensure they were not suspended or debarred Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-002
Type of Finding: Significant deficiency in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 1 of 2 vendors tested. Questioned Costs: None Context: 1 of 2 vendors tested had no review to ensure they were not suspended or debarred Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-003
Type of Finding: Material weakness in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 200.320, the District should have controls in place to verify that the procurement method used was appropriate based on the dollar amount and conditions. Condition: During procurement testing, it was noted that the procurement by small purchase procedures for obtaining quotes were not followed for 3 of 3 vendors tested for vendors higher than the micro-purchase threshold ($10,000) but did not exceed the simplified acquisition threshold ($250,000). Questioned Costs: None Context: 3 of 11 vendors tested had not followed the proper procurement method per Uniform Grant Guidance (UGG) policy. Cause: Oversight. Effect: Lack of following the proper procurement method could result in paying more to a vendor when a different vendor could have provided a lower quote. This could ultimately result in questioned costs. After review, transactions individually are immaterial. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement method is followed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-003
Type of Finding: Material weakness in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 200.320, the District should have controls in place to verify that the procurement method used was appropriate based on the dollar amount and conditions. Condition: During procurement testing, it was noted that the procurement by small purchase procedures for obtaining quotes were not followed for 3 of 3 vendors tested for vendors higher than the micro-purchase threshold ($10,000) but did not exceed the simplified acquisition threshold ($250,000). Questioned Costs: None Context: 3 of 11 vendors tested had not followed the proper procurement method per Uniform Grant Guidance (UGG) policy. Cause: Oversight. Effect: Lack of following the proper procurement method could result in paying more to a vendor when a different vendor could have provided a lower quote. This could ultimately result in questioned costs. After review, transactions individually are immaterial. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement method is followed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-003
Type of Finding: Material weakness in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 200.320, the District should have controls in place to verify that the procurement method used was appropriate based on the dollar amount and conditions. Condition: During procurement testing, it was noted that the procurement by small purchase procedures for obtaining quotes were not followed for 3 of 3 vendors tested for vendors higher than the micro-purchase threshold ($10,000) but did not exceed the simplified acquisition threshold ($250,000). Questioned Costs: None Context: 3 of 11 vendors tested had not followed the proper procurement method per Uniform Grant Guidance (UGG) policy. Cause: Oversight. Effect: Lack of following the proper procurement method could result in paying more to a vendor when a different vendor could have provided a lower quote. This could ultimately result in questioned costs. After review, transactions individually are immaterial. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement method is followed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-003
Type of Finding: Material weakness in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 200.320, the District should have controls in place to verify that the procurement method used was appropriate based on the dollar amount and conditions. Condition: During procurement testing, it was noted that the procurement by small purchase procedures for obtaining quotes were not followed for 3 of 3 vendors tested for vendors higher than the micro-purchase threshold ($10,000) but did not exceed the simplified acquisition threshold ($250,000). Questioned Costs: None Context: 3 of 11 vendors tested had not followed the proper procurement method per Uniform Grant Guidance (UGG) policy. Cause: Oversight. Effect: Lack of following the proper procurement method could result in paying more to a vendor when a different vendor could have provided a lower quote. This could ultimately result in questioned costs. After review, transactions individually are immaterial. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement method is followed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-003
Type of Finding: Material weakness in internal control over compliance Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2899-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 200.320, the District should have controls in place to verify that the procurement method used was appropriate based on the dollar amount and conditions. Condition: During procurement testing, it was noted that the procurement by small purchase procedures for obtaining quotes were not followed for 3 of 3 vendors tested for vendors higher than the micro-purchase threshold ($10,000) but did not exceed the simplified acquisition threshold ($250,000). Questioned Costs: None Context: 3 of 11 vendors tested had not followed the proper procurement method per Uniform Grant Guidance (UGG) policy. Cause: Oversight. Effect: Lack of following the proper procurement method could result in paying more to a vendor when a different vendor could have provided a lower quote. This could ultimately result in questioned costs. After review, transactions individually are immaterial. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement method is followed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.