FAC Explorer

Audit 328171

FY End
2024-06-30
Total Expended
$841,558
Findings
14
Programs
17
Organization: Independent School District No. 777 Benson Public Schools (MN)
Year: 2024 Accepted: 2024-11-13
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
505472 2024-004 Material Weakness - I
505473 2024-004 Material Weakness - I
505474 2024-004 Material Weakness - I
505475 2024-004 Material Weakness - I
505476 2024-004 Material Weakness - I
505477 2024-004 Material Weakness - I
505478 2024-004 Material Weakness - I
1081914 2024-004 Material Weakness - I
1081915 2024-004 Material Weakness - I
1081916 2024-004 Material Weakness - I
1081917 2024-004 Material Weakness - I
1081918 2024-004 Material Weakness - I
1081919 2024-004 Material Weakness - I
1081920 2024-004 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $101,665 - 0
10.553 School Breakfast Program $83,651 Yes 1
84.027 Special Education Grants to States $66,625 - 0
10.559 Summer Food Service Program for Children $41,291 Yes 1
10.582 Fresh Fruit and Vegetable Program $32,642 Yes 1
10.558 Child and Adult Care Food Program $31,499 - 0
10.555 National School Lunch Program $24,675 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $22,194 - 0
84.425 Education Stabilization Fund $21,419 - 0
84.424 Student Support and Academic Enrichment Program $13,963 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $11,000 - 0
10.185 Local Food for Schools Cooperative Agreement Program $3,849 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2,631 - 0
84.173 Special Education Preschool Grants $845 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0
10.556 Special Milk Program for Children $315 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $135 - 0

Contacts

Name Title Type
NMJPW2QLB2S6 MacKenzie Dokkebakken Auditee
3208432710 Mary Reedy Auditor
No contacts on file

Notes to SEFA

Title: GENERAL Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the District’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles 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% de minimis in direct costs rate as allowed under Uniform Guidance The accompanying schedule of expenditures of federal awards presents the expenditures of all federal financial assistance programs of Independent School District No. 777 (the District) 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 select 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.
Title: BASIS OF ACCOUNTING Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the District’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles 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% de minimis in direct costs rate as allowed under Uniform Guidance The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the District’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement.
Title: INDIRECT COST RATE Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the District’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles 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% de minimis in direct costs rate as allowed under Uniform Guidance The District has not elected to use the 10% de minimis in direct costs rate as allowed under Uniform Guidance.

Finding Details

Finding 2024-004
2024-004 – Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, and 10.582 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0777-000 Award Period: July 1, 2023 - June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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 District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract 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: Not a repeat finding. Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
Finding 2024-004
2024-004 – Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, and 10.582 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0777-000 Award Period: July 1, 2023 - June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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 District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract 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: Not a repeat finding. Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
Finding 2024-004
2024-004 – Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, and 10.582 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0777-000 Award Period: July 1, 2023 - June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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 District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract 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: Not a repeat finding. Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
Finding 2024-004
2024-004 – Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, and 10.582 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0777-000 Award Period: July 1, 2023 - June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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 District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract 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: Not a repeat finding. Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
Finding 2024-004
2024-004 – Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, and 10.582 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0777-000 Award Period: July 1, 2023 - June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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 District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract 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: Not a repeat finding. Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
Finding 2024-004
2024-004 – Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, and 10.582 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0777-000 Award Period: July 1, 2023 - June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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 District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract 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: Not a repeat finding. Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
Finding 2024-004
2024-004 – Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, and 10.582 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0777-000 Award Period: July 1, 2023 - June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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 District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract 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: Not a repeat finding. Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
Finding 2024-004
2024-004 – Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, and 10.582 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0777-000 Award Period: July 1, 2023 - June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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 District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract 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: Not a repeat finding. Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
Finding 2024-004
2024-004 – Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, and 10.582 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0777-000 Award Period: July 1, 2023 - June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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 District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract 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: Not a repeat finding. Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
Finding 2024-004
2024-004 – Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, and 10.582 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0777-000 Award Period: July 1, 2023 - June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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 District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract 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: Not a repeat finding. Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
Finding 2024-004
2024-004 – Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, and 10.582 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0777-000 Award Period: July 1, 2023 - June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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 District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract 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: Not a repeat finding. Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
Finding 2024-004
2024-004 – Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, and 10.582 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0777-000 Award Period: July 1, 2023 - June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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 District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract 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: Not a repeat finding. Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
Finding 2024-004
2024-004 – Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, and 10.582 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0777-000 Award Period: July 1, 2023 - June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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 District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract 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: Not a repeat finding. Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.
Finding 2024-004
2024-004 – Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, and 10.582 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0777-000 Award Period: July 1, 2023 - June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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 District did not verify that the vendors/contractors were not suspended or debarred until after awarding the contract. Questioned Costs: Not applicable. Context: 2 of 2 vendors tested had no review before the awarding the contract 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: Not a repeat finding. Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Views of Responsible Official: There is no disagreement with the finding.