FAC Explorer

Audit 325307

FY End
2024-06-30
Total Expended
$902,317
Findings
14
Programs
13
Organization: Sebeka Public Schools (MN)
Year: 2024 Accepted: 2024-10-21
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503251 2024-003 Significant Deficiency - AB
503252 2024-003 Significant Deficiency - AB
503253 2024-004 Significant Deficiency - L
503254 2024-004 Significant Deficiency - L
503255 2024-004 Significant Deficiency - L
503256 2024-004 Significant Deficiency - L
503257 2024-004 Significant Deficiency - L
1079693 2024-003 Significant Deficiency - AB
1079694 2024-003 Significant Deficiency - AB
1079695 2024-004 Significant Deficiency - L
1079696 2024-004 Significant Deficiency - L
1079697 2024-004 Significant Deficiency - L
1079698 2024-004 Significant Deficiency - L
1079699 2024-004 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $196,499 - 0
10.553 School Breakfast Program $72,061 Yes 1
84.027 Special Education Grants to States $56,598 - 0
10.555 National School Lunch Program $40,118 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $28,511 - 0
84.358 Rural Education $26,250 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $21,692 - 0
84.424 Student Support and Academic Enrichment Program $12,912 - 0
10.559 Summer Food Service Program for Children $12,602 Yes 1
84.425 Education Stabilization Fund $9,857 Yes 1
10.558 Child and Adult Care Food Program $4,193 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0
10.556 Special Milk Program for Children $42 Yes 1

Contacts

Name Title Type
JH7LYU5YM1K9 Holly Paulson Auditee
2188375101 Brian Opsahl Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported in the accompanying schedule of expenditures of federal awards (“Schedule”) are reported under generally accepted accounting principles (U.S. GAAP). Such expenditures are recognized following the cost principles contained in the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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 Schedule includes the federal award activity of Independent School District No. 820 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 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 Independent School District No. 820, it is not intended to be and does not present the financial position or changes in net position of Independent School District No. 820.
Title: COMMODITY DISTRIBUTION Accounting Policies: Expenditures reported in the accompanying schedule of expenditures of federal awards (“Schedule”) are reported under generally accepted accounting principles (U.S. GAAP). Such expenditures are recognized following the cost principles contained in the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed.
Title: PASS-THROUGH ENTITIES Accounting Policies: Expenditures reported in the accompanying schedule of expenditures of federal awards (“Schedule”) are reported under generally accepted accounting principles (U.S. GAAP). Such expenditures are recognized following the cost principles contained in the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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. All pass-through entities listed on the previous page use the same AL numbers as the federal grantors to identify these grants and have not assigned any additional identifying numbers.

Finding Details

Finding 2024-003
2024-003 FINDING Federal Program COVID-19 Education Stabilization Fund Under The Coronavirus Aid, Relief, and Economic Security Act (AL 84.425 U/D) Activities Allowed or Unallowed; Allowable Costs/Cost Principles Criteria A system of internal controls requires all timecards to be reviewed and approved before payroll is processed. Condition During our transaction testing, we noted 7 timecards that did not have proper approval. Questioned costs None. Cause Management oversight. Context In a population over 250, 40 transactions were selected. 37 of these transactions were payroll related transactions with 29 requiring approvals for a timecard. We noted that 7 of these did not have proper approval. Effect There is an increased risk of charging an unallowable activity or cost to the federal program. Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all timecards are approved before payroll is processed. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will approve all timecards prior to payroll being processed.
Finding 2024-003
2024-003 FINDING Federal Program COVID-19 Education Stabilization Fund Under The Coronavirus Aid, Relief, and Economic Security Act (AL 84.425 U/D) Activities Allowed or Unallowed; Allowable Costs/Cost Principles Criteria A system of internal controls requires all timecards to be reviewed and approved before payroll is processed. Condition During our transaction testing, we noted 7 timecards that did not have proper approval. Questioned costs None. Cause Management oversight. Context In a population over 250, 40 transactions were selected. 37 of these transactions were payroll related transactions with 29 requiring approvals for a timecard. We noted that 7 of these did not have proper approval. Effect There is an increased risk of charging an unallowable activity or cost to the federal program. Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all timecards are approved before payroll is processed. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will approve all timecards prior to payroll being processed.
Finding 2024-004
2024-004 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.556, 10.559) Reporting Criteria A system of internal controls requires that all reports would be reviewed and approved before submission to ensure accuracy. Condition During report testing, we noted that there is no review or approval of reports before they are submitted for reimbursement. Questioned Costs None Context We haphazardly selected 3 months of meal reimbursement reports to test. During testing, we noted that there was no review or approval of reports to ensure accuracy before reports are submitted. Cause Management oversight Effect There is an increased risk of submitting an inaccurate report Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all reports are reviewed and approved before being submitted. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will begin reviewing and approving reports prior to submission for reimbursement.
Finding 2024-004
2024-004 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.556, 10.559) Reporting Criteria A system of internal controls requires that all reports would be reviewed and approved before submission to ensure accuracy. Condition During report testing, we noted that there is no review or approval of reports before they are submitted for reimbursement. Questioned Costs None Context We haphazardly selected 3 months of meal reimbursement reports to test. During testing, we noted that there was no review or approval of reports to ensure accuracy before reports are submitted. Cause Management oversight Effect There is an increased risk of submitting an inaccurate report Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all reports are reviewed and approved before being submitted. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will begin reviewing and approving reports prior to submission for reimbursement.
Finding 2024-004
2024-004 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.556, 10.559) Reporting Criteria A system of internal controls requires that all reports would be reviewed and approved before submission to ensure accuracy. Condition During report testing, we noted that there is no review or approval of reports before they are submitted for reimbursement. Questioned Costs None Context We haphazardly selected 3 months of meal reimbursement reports to test. During testing, we noted that there was no review or approval of reports to ensure accuracy before reports are submitted. Cause Management oversight Effect There is an increased risk of submitting an inaccurate report Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all reports are reviewed and approved before being submitted. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will begin reviewing and approving reports prior to submission for reimbursement.
Finding 2024-004
2024-004 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.556, 10.559) Reporting Criteria A system of internal controls requires that all reports would be reviewed and approved before submission to ensure accuracy. Condition During report testing, we noted that there is no review or approval of reports before they are submitted for reimbursement. Questioned Costs None Context We haphazardly selected 3 months of meal reimbursement reports to test. During testing, we noted that there was no review or approval of reports to ensure accuracy before reports are submitted. Cause Management oversight Effect There is an increased risk of submitting an inaccurate report Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all reports are reviewed and approved before being submitted. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will begin reviewing and approving reports prior to submission for reimbursement.
Finding 2024-004
2024-004 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.556, 10.559) Reporting Criteria A system of internal controls requires that all reports would be reviewed and approved before submission to ensure accuracy. Condition During report testing, we noted that there is no review or approval of reports before they are submitted for reimbursement. Questioned Costs None Context We haphazardly selected 3 months of meal reimbursement reports to test. During testing, we noted that there was no review or approval of reports to ensure accuracy before reports are submitted. Cause Management oversight Effect There is an increased risk of submitting an inaccurate report Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all reports are reviewed and approved before being submitted. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will begin reviewing and approving reports prior to submission for reimbursement.
Finding 2024-003
2024-003 FINDING Federal Program COVID-19 Education Stabilization Fund Under The Coronavirus Aid, Relief, and Economic Security Act (AL 84.425 U/D) Activities Allowed or Unallowed; Allowable Costs/Cost Principles Criteria A system of internal controls requires all timecards to be reviewed and approved before payroll is processed. Condition During our transaction testing, we noted 7 timecards that did not have proper approval. Questioned costs None. Cause Management oversight. Context In a population over 250, 40 transactions were selected. 37 of these transactions were payroll related transactions with 29 requiring approvals for a timecard. We noted that 7 of these did not have proper approval. Effect There is an increased risk of charging an unallowable activity or cost to the federal program. Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all timecards are approved before payroll is processed. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will approve all timecards prior to payroll being processed.
Finding 2024-003
2024-003 FINDING Federal Program COVID-19 Education Stabilization Fund Under The Coronavirus Aid, Relief, and Economic Security Act (AL 84.425 U/D) Activities Allowed or Unallowed; Allowable Costs/Cost Principles Criteria A system of internal controls requires all timecards to be reviewed and approved before payroll is processed. Condition During our transaction testing, we noted 7 timecards that did not have proper approval. Questioned costs None. Cause Management oversight. Context In a population over 250, 40 transactions were selected. 37 of these transactions were payroll related transactions with 29 requiring approvals for a timecard. We noted that 7 of these did not have proper approval. Effect There is an increased risk of charging an unallowable activity or cost to the federal program. Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all timecards are approved before payroll is processed. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will approve all timecards prior to payroll being processed.
Finding 2024-004
2024-004 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.556, 10.559) Reporting Criteria A system of internal controls requires that all reports would be reviewed and approved before submission to ensure accuracy. Condition During report testing, we noted that there is no review or approval of reports before they are submitted for reimbursement. Questioned Costs None Context We haphazardly selected 3 months of meal reimbursement reports to test. During testing, we noted that there was no review or approval of reports to ensure accuracy before reports are submitted. Cause Management oversight Effect There is an increased risk of submitting an inaccurate report Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all reports are reviewed and approved before being submitted. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will begin reviewing and approving reports prior to submission for reimbursement.
Finding 2024-004
2024-004 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.556, 10.559) Reporting Criteria A system of internal controls requires that all reports would be reviewed and approved before submission to ensure accuracy. Condition During report testing, we noted that there is no review or approval of reports before they are submitted for reimbursement. Questioned Costs None Context We haphazardly selected 3 months of meal reimbursement reports to test. During testing, we noted that there was no review or approval of reports to ensure accuracy before reports are submitted. Cause Management oversight Effect There is an increased risk of submitting an inaccurate report Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all reports are reviewed and approved before being submitted. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will begin reviewing and approving reports prior to submission for reimbursement.
Finding 2024-004
2024-004 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.556, 10.559) Reporting Criteria A system of internal controls requires that all reports would be reviewed and approved before submission to ensure accuracy. Condition During report testing, we noted that there is no review or approval of reports before they are submitted for reimbursement. Questioned Costs None Context We haphazardly selected 3 months of meal reimbursement reports to test. During testing, we noted that there was no review or approval of reports to ensure accuracy before reports are submitted. Cause Management oversight Effect There is an increased risk of submitting an inaccurate report Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all reports are reviewed and approved before being submitted. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will begin reviewing and approving reports prior to submission for reimbursement.
Finding 2024-004
2024-004 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.556, 10.559) Reporting Criteria A system of internal controls requires that all reports would be reviewed and approved before submission to ensure accuracy. Condition During report testing, we noted that there is no review or approval of reports before they are submitted for reimbursement. Questioned Costs None Context We haphazardly selected 3 months of meal reimbursement reports to test. During testing, we noted that there was no review or approval of reports to ensure accuracy before reports are submitted. Cause Management oversight Effect There is an increased risk of submitting an inaccurate report Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all reports are reviewed and approved before being submitted. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will begin reviewing and approving reports prior to submission for reimbursement.
Finding 2024-004
2024-004 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.556, 10.559) Reporting Criteria A system of internal controls requires that all reports would be reviewed and approved before submission to ensure accuracy. Condition During report testing, we noted that there is no review or approval of reports before they are submitted for reimbursement. Questioned Costs None Context We haphazardly selected 3 months of meal reimbursement reports to test. During testing, we noted that there was no review or approval of reports to ensure accuracy before reports are submitted. Cause Management oversight Effect There is an increased risk of submitting an inaccurate report Repeat Finding No. Recommendation The District should implement policies and procedures to ensure all reports are reviewed and approved before being submitted. Views of Responsible Officials and Planned Corrective Actions The District is in agreement with the recommendation and will begin reviewing and approving reports prior to submission for reimbursement.