FAC Explorer

Audit 331473

FY End
2024-06-30
Total Expended
$2.00M
Findings
8
Programs
16
Organization: Independent School District No. 508 (MN)
Year: 2024 Accepted: 2024-12-09
Auditor: Abdo LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513579 2024-001 Significant Deficiency - P
513580 2024-001 Significant Deficiency - P
513581 2024-001 Significant Deficiency - P
513582 2024-001 Significant Deficiency - P
1090021 2024-001 Significant Deficiency - P
1090022 2024-001 Significant Deficiency - P
1090023 2024-001 Significant Deficiency - P
1090024 2024-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $640,055 Yes 1
84.027 Special Education Grants to States $361,553 - 0
84.010 Title I Grants to Local Educational Agencies $285,552 - 0
10.553 School Breakfast Program $200,813 Yes 1
84.425 Pandemic Ebt Administrative Costs $199,225 - 0
10.555 Noncash - Commodity Supplemental Food Program $144,361 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $46,047 - 0
84.173 Special Education Preschool Grants $33,867 - 0
84.365 English Language Acquisition State Grants $20,544 - 0
84.424 Student Support and Academic Enrichment Program $16,984 - 0
84.048 Career and Technical Education -- Basic Grants to States $15,437 - 0
84.181 Special Education-Grants for Infants and Families $10,922 - 0
10.185 Local Food for Schools Cooperative Agreement Program $10,000 - 0
10.649 Pandemic Ebt Administrative Costs $3,256 - 0
10.556 Special Milk Program for Children $1,829 Yes 1
84.425 Education Stabilization Fund $450 - 0

Contacts

Name Title Type
CGJRH6N4H3U1 Megan Gracia Auditee
5079345703 Thomas Olinger Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit- Organizations, or the cost principles contained in 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: During the year ended June 30, 2024, the District did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards presents the activity of all Federal awards programs of the Independent School District No. 508, St. Peter, Minnesota (the District). The District's reporting entity is defined in Note 1A to the District's financial statements. 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). All federal awards received directly from Federal agencies as well as Federal awards passed through other government agencies are included on the schedule.
Title: Pass-through Entity Identifying Numbers Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit- Organizations, or the cost principles contained in 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: During the year ended June 30, 2024, the District did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Pass-through entity identifying numbers, if any, are presented where available.
Title: Subrecipients Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit- Organizations, or the cost principles contained in 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: During the year ended June 30, 2024, the District did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. No federal expenditures presented in this schedule were provided to subrecipients.

Finding Details

Finding 2024-001
Supporting Documentation US Department of Agriculture – Child Nutrition Cluster Condition: During our audit, it was noted that the District lacked documentation for pay raises, and documentation of eligibility for free and reduced lunch online applications. Criteria: Documentation of pay increases and contracts should remain on file. The District’s online applications should have a signed approval that they were being reviewed for eligibility of free or reduced lunches. Cause: Proper documentation was not received or kept on file. Effect:Lack of proper payroll documents obtained can result in improper pay. Lack of documenting review of online applications can result in improper approval of ineligible students to free or reduced lunches. Recommendation:We recommend proper backup documentation to pay increases and contracts be obtained. We also recommend that the management obtains proper signatures of review on online applications that were approved or denied. We also recommend proper backup documentation to pay increases and contracts be obtained. Management Response: Proper documentation will be kept on file.
Finding 2024-001
Supporting Documentation US Department of Agriculture – Child Nutrition Cluster Condition: During our audit, it was noted that the District lacked documentation for pay raises, and documentation of eligibility for free and reduced lunch online applications. Criteria: Documentation of pay increases and contracts should remain on file. The District’s online applications should have a signed approval that they were being reviewed for eligibility of free or reduced lunches. Cause: Proper documentation was not received or kept on file. Effect:Lack of proper payroll documents obtained can result in improper pay. Lack of documenting review of online applications can result in improper approval of ineligible students to free or reduced lunches. Recommendation:We recommend proper backup documentation to pay increases and contracts be obtained. We also recommend that the management obtains proper signatures of review on online applications that were approved or denied. We also recommend proper backup documentation to pay increases and contracts be obtained. Management Response: Proper documentation will be kept on file.
Finding 2024-001
Supporting Documentation US Department of Agriculture – Child Nutrition Cluster Condition: During our audit, it was noted that the District lacked documentation for pay raises, and documentation of eligibility for free and reduced lunch online applications. Criteria: Documentation of pay increases and contracts should remain on file. The District’s online applications should have a signed approval that they were being reviewed for eligibility of free or reduced lunches. Cause: Proper documentation was not received or kept on file. Effect:Lack of proper payroll documents obtained can result in improper pay. Lack of documenting review of online applications can result in improper approval of ineligible students to free or reduced lunches. Recommendation:We recommend proper backup documentation to pay increases and contracts be obtained. We also recommend that the management obtains proper signatures of review on online applications that were approved or denied. We also recommend proper backup documentation to pay increases and contracts be obtained. Management Response: Proper documentation will be kept on file.
Finding 2024-001
Supporting Documentation US Department of Agriculture – Child Nutrition Cluster Condition: During our audit, it was noted that the District lacked documentation for pay raises, and documentation of eligibility for free and reduced lunch online applications. Criteria: Documentation of pay increases and contracts should remain on file. The District’s online applications should have a signed approval that they were being reviewed for eligibility of free or reduced lunches. Cause: Proper documentation was not received or kept on file. Effect:Lack of proper payroll documents obtained can result in improper pay. Lack of documenting review of online applications can result in improper approval of ineligible students to free or reduced lunches. Recommendation:We recommend proper backup documentation to pay increases and contracts be obtained. We also recommend that the management obtains proper signatures of review on online applications that were approved or denied. We also recommend proper backup documentation to pay increases and contracts be obtained. Management Response: Proper documentation will be kept on file.
Finding 2024-001
Supporting Documentation US Department of Agriculture – Child Nutrition Cluster Condition: During our audit, it was noted that the District lacked documentation for pay raises, and documentation of eligibility for free and reduced lunch online applications. Criteria: Documentation of pay increases and contracts should remain on file. The District’s online applications should have a signed approval that they were being reviewed for eligibility of free or reduced lunches. Cause: Proper documentation was not received or kept on file. Effect:Lack of proper payroll documents obtained can result in improper pay. Lack of documenting review of online applications can result in improper approval of ineligible students to free or reduced lunches. Recommendation:We recommend proper backup documentation to pay increases and contracts be obtained. We also recommend that the management obtains proper signatures of review on online applications that were approved or denied. We also recommend proper backup documentation to pay increases and contracts be obtained. Management Response: Proper documentation will be kept on file.
Finding 2024-001
Supporting Documentation US Department of Agriculture – Child Nutrition Cluster Condition: During our audit, it was noted that the District lacked documentation for pay raises, and documentation of eligibility for free and reduced lunch online applications. Criteria: Documentation of pay increases and contracts should remain on file. The District’s online applications should have a signed approval that they were being reviewed for eligibility of free or reduced lunches. Cause: Proper documentation was not received or kept on file. Effect:Lack of proper payroll documents obtained can result in improper pay. Lack of documenting review of online applications can result in improper approval of ineligible students to free or reduced lunches. Recommendation:We recommend proper backup documentation to pay increases and contracts be obtained. We also recommend that the management obtains proper signatures of review on online applications that were approved or denied. We also recommend proper backup documentation to pay increases and contracts be obtained. Management Response: Proper documentation will be kept on file.
Finding 2024-001
Supporting Documentation US Department of Agriculture – Child Nutrition Cluster Condition: During our audit, it was noted that the District lacked documentation for pay raises, and documentation of eligibility for free and reduced lunch online applications. Criteria: Documentation of pay increases and contracts should remain on file. The District’s online applications should have a signed approval that they were being reviewed for eligibility of free or reduced lunches. Cause: Proper documentation was not received or kept on file. Effect:Lack of proper payroll documents obtained can result in improper pay. Lack of documenting review of online applications can result in improper approval of ineligible students to free or reduced lunches. Recommendation:We recommend proper backup documentation to pay increases and contracts be obtained. We also recommend that the management obtains proper signatures of review on online applications that were approved or denied. We also recommend proper backup documentation to pay increases and contracts be obtained. Management Response: Proper documentation will be kept on file.
Finding 2024-001
Supporting Documentation US Department of Agriculture – Child Nutrition Cluster Condition: During our audit, it was noted that the District lacked documentation for pay raises, and documentation of eligibility for free and reduced lunch online applications. Criteria: Documentation of pay increases and contracts should remain on file. The District’s online applications should have a signed approval that they were being reviewed for eligibility of free or reduced lunches. Cause: Proper documentation was not received or kept on file. Effect:Lack of proper payroll documents obtained can result in improper pay. Lack of documenting review of online applications can result in improper approval of ineligible students to free or reduced lunches. Recommendation:We recommend proper backup documentation to pay increases and contracts be obtained. We also recommend that the management obtains proper signatures of review on online applications that were approved or denied. We also recommend proper backup documentation to pay increases and contracts be obtained. Management Response: Proper documentation will be kept on file.