Audit 331783

FY End
2024-06-30
Total Expended
$22.45M
Findings
14
Programs
25
Year: 2024 Accepted: 2024-12-11

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
513811 2024-001 Significant Deficiency - L
513812 2024-001 Significant Deficiency - L
513813 2024-001 Significant Deficiency - L
513814 2024-001 Significant Deficiency - L
513815 2024-001 Significant Deficiency - L
513816 2024-001 Significant Deficiency - L
513817 2024-001 Significant Deficiency - L
1090253 2024-001 Significant Deficiency - L
1090254 2024-001 Significant Deficiency - L
1090255 2024-001 Significant Deficiency - L
1090256 2024-001 Significant Deficiency - L
1090257 2024-001 Significant Deficiency - L
1090258 2024-001 Significant Deficiency - L
1090259 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $4.35M Yes 0
84.027 Special Education Grants to States $4.17M - 0
93.600 Head Start $2.18M - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $956,605 Yes 0
84.371 Comprehensive Literacy Development $829,548 - 0
10.553 School Breakfast Program $761,686 Yes 1
97.137 State and Local Cybersecurity Grant Program Tribal Cybersecurity Grant Program $751,622 Yes 0
84.424 Student Support and Academic Enrichment Program $526,905 - 0
84.060 Indian Education Grants to Local Educational Agencies $397,288 - 0
84.048 Career and Technical Education -- Basic Grants to States $289,161 - 0
10.555 National School Lunch Program $264,345 Yes 1
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $205,572 - 0
84.425 Education Stabilization Fund $152,295 - 0
21.029 Coronavirus Capital Projects Fund $151,681 - 0
10.582 Fresh Fruit and Vegetable Program $134,953 Yes 1
10.558 Child and Adult Care Food Program $134,501 - 0
84.002 Adult Education - Basic Grants to States $96,973 - 0
16.540 Juvenile Justice and Delinquency Prevention $93,877 - 0
84.196 Education for Homeless Children and Youth $81,043 - 0
84.173 Special Education Preschool Grants $72,432 - 0
84.365 English Language Acquisition State Grants $45,299 - 0
15.130 Indian Education Assistance to Schools $42,155 - 0
10.560 State Administrative Expenses for Child Nutrition $8,622 - 0
10.574 Team Nutrition Grants $7,531 - 0
10.559 Summer Food Service Program for Children $1,591 Yes 1

Contacts

Name Title Type
LUN4DPZAFHJ6 Will Swanson Auditee
7013234066 Mindy Piatz Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards (the “schedule”) are reported on the accrual basis of accounting. Such expenditures are recognized following the applicable cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Bismarck Public School District No. 1 has not elected to use the 10-percent de minimis cost rate as allowed under the Uniform Guidance. The accompanying schedule includes the federal award activity of Bismarck Public School District No. 1 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 (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 Bismarck Public School District No. 1, it is not intended to and does not present the financial positions, changes in net position, or cash flows of Bismarck Public School District No. 1. The amounts reported on the schedule have been reconciled to and are in agreement with amounts recorded in the accounting records from which the financial statements have been reported.
Title: AGENCY OR PASS-THROUGH NUMBER Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards (the “schedule”) are reported on the accrual basis of accounting. Such expenditures are recognized following the applicable cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Bismarck Public School District No. 1 has not elected to use the 10-percent de minimis cost rate as allowed under the Uniform Guidance. The District received money passed through multiple grantor agencies. There were no passthrough identifier numbers identified with the grants above that do not identify a pass-through identifying number.
Title: RECONCILIATION TO FINANCIAL STATEMENTS Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards (the “schedule”) are reported on the accrual basis of accounting. Such expenditures are recognized following the applicable cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Bismarck Public School District No. 1 has not elected to use the 10-percent de minimis cost rate as allowed under the Uniform Guidance. The schedule of expenditures of federal awards includes $4,508,847 of federal funds expended and related federal revenue that is recorded in the District’s various special revenue funds. These amounts, combined with federal revenues and expenditures in the general fund of $17,842,578, and $419,423 of federal revenues and expenditures in the building fund, less revenues of $324,610 for the Regional Workforce Impact Program (RWIP), equals total federal revenue and expenditures of $22,446,238.

Finding Details

Criteria Per the compliance supplement for the Child Nutrition program, “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year.” Condition Supporting meal count reports that were filed as claims for reimbursement were not maintained on file. Cause New software was adopted in the current fiscal year. As a result of learning the new software’s capabilities, reports were not ‘locked down’ after being submitted and any edits or deletions to schools or students eligibility were applied retrospectively as opposed to prospectively. This resulted in immaterial meal count differences when reports that were pulled from the software for past dates were compared with the amounts submitted to the state. Effect Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Questioned Costs None Recommendation Meal records that are filed as a claim for reimbursement should be maintained 3 years from the fiscal year end date of when they were filed. Views of Responsible of Officials and Planned Corrective Actions The District agrees with the finding as presented. The child nutrition department will ensure both that the months are closed out in our software system so that data does not change after the fact and that original meal count reports ran from the system that match the claims filed with ND DPI are kept on file for the required time period. Corrective action has already taken place on a go forward basis starting when this was identified during audit testing. Repeat Finding This is a new finding in the current year.
Criteria Per the compliance supplement for the Child Nutrition program, “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year.” Condition Supporting meal count reports that were filed as claims for reimbursement were not maintained on file. Cause New software was adopted in the current fiscal year. As a result of learning the new software’s capabilities, reports were not ‘locked down’ after being submitted and any edits or deletions to schools or students eligibility were applied retrospectively as opposed to prospectively. This resulted in immaterial meal count differences when reports that were pulled from the software for past dates were compared with the amounts submitted to the state. Effect Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Questioned Costs None Recommendation Meal records that are filed as a claim for reimbursement should be maintained 3 years from the fiscal year end date of when they were filed. Views of Responsible of Officials and Planned Corrective Actions The District agrees with the finding as presented. The child nutrition department will ensure both that the months are closed out in our software system so that data does not change after the fact and that original meal count reports ran from the system that match the claims filed with ND DPI are kept on file for the required time period. Corrective action has already taken place on a go forward basis starting when this was identified during audit testing. Repeat Finding This is a new finding in the current year.
Criteria Per the compliance supplement for the Child Nutrition program, “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year.” Condition Supporting meal count reports that were filed as claims for reimbursement were not maintained on file. Cause New software was adopted in the current fiscal year. As a result of learning the new software’s capabilities, reports were not ‘locked down’ after being submitted and any edits or deletions to schools or students eligibility were applied retrospectively as opposed to prospectively. This resulted in immaterial meal count differences when reports that were pulled from the software for past dates were compared with the amounts submitted to the state. Effect Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Questioned Costs None Recommendation Meal records that are filed as a claim for reimbursement should be maintained 3 years from the fiscal year end date of when they were filed. Views of Responsible of Officials and Planned Corrective Actions The District agrees with the finding as presented. The child nutrition department will ensure both that the months are closed out in our software system so that data does not change after the fact and that original meal count reports ran from the system that match the claims filed with ND DPI are kept on file for the required time period. Corrective action has already taken place on a go forward basis starting when this was identified during audit testing. Repeat Finding This is a new finding in the current year.
Criteria Per the compliance supplement for the Child Nutrition program, “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year.” Condition Supporting meal count reports that were filed as claims for reimbursement were not maintained on file. Cause New software was adopted in the current fiscal year. As a result of learning the new software’s capabilities, reports were not ‘locked down’ after being submitted and any edits or deletions to schools or students eligibility were applied retrospectively as opposed to prospectively. This resulted in immaterial meal count differences when reports that were pulled from the software for past dates were compared with the amounts submitted to the state. Effect Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Questioned Costs None Recommendation Meal records that are filed as a claim for reimbursement should be maintained 3 years from the fiscal year end date of when they were filed. Views of Responsible of Officials and Planned Corrective Actions The District agrees with the finding as presented. The child nutrition department will ensure both that the months are closed out in our software system so that data does not change after the fact and that original meal count reports ran from the system that match the claims filed with ND DPI are kept on file for the required time period. Corrective action has already taken place on a go forward basis starting when this was identified during audit testing. Repeat Finding This is a new finding in the current year.
Criteria Per the compliance supplement for the Child Nutrition program, “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year.” Condition Supporting meal count reports that were filed as claims for reimbursement were not maintained on file. Cause New software was adopted in the current fiscal year. As a result of learning the new software’s capabilities, reports were not ‘locked down’ after being submitted and any edits or deletions to schools or students eligibility were applied retrospectively as opposed to prospectively. This resulted in immaterial meal count differences when reports that were pulled from the software for past dates were compared with the amounts submitted to the state. Effect Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Questioned Costs None Recommendation Meal records that are filed as a claim for reimbursement should be maintained 3 years from the fiscal year end date of when they were filed. Views of Responsible of Officials and Planned Corrective Actions The District agrees with the finding as presented. The child nutrition department will ensure both that the months are closed out in our software system so that data does not change after the fact and that original meal count reports ran from the system that match the claims filed with ND DPI are kept on file for the required time period. Corrective action has already taken place on a go forward basis starting when this was identified during audit testing. Repeat Finding This is a new finding in the current year.
Criteria Per the compliance supplement for the Child Nutrition program, “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year.” Condition Supporting meal count reports that were filed as claims for reimbursement were not maintained on file. Cause New software was adopted in the current fiscal year. As a result of learning the new software’s capabilities, reports were not ‘locked down’ after being submitted and any edits or deletions to schools or students eligibility were applied retrospectively as opposed to prospectively. This resulted in immaterial meal count differences when reports that were pulled from the software for past dates were compared with the amounts submitted to the state. Effect Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Questioned Costs None Recommendation Meal records that are filed as a claim for reimbursement should be maintained 3 years from the fiscal year end date of when they were filed. Views of Responsible of Officials and Planned Corrective Actions The District agrees with the finding as presented. The child nutrition department will ensure both that the months are closed out in our software system so that data does not change after the fact and that original meal count reports ran from the system that match the claims filed with ND DPI are kept on file for the required time period. Corrective action has already taken place on a go forward basis starting when this was identified during audit testing. Repeat Finding This is a new finding in the current year.
Criteria Per the compliance supplement for the Child Nutrition program, “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year.” Condition Supporting meal count reports that were filed as claims for reimbursement were not maintained on file. Cause New software was adopted in the current fiscal year. As a result of learning the new software’s capabilities, reports were not ‘locked down’ after being submitted and any edits or deletions to schools or students eligibility were applied retrospectively as opposed to prospectively. This resulted in immaterial meal count differences when reports that were pulled from the software for past dates were compared with the amounts submitted to the state. Effect Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Questioned Costs None Recommendation Meal records that are filed as a claim for reimbursement should be maintained 3 years from the fiscal year end date of when they were filed. Views of Responsible of Officials and Planned Corrective Actions The District agrees with the finding as presented. The child nutrition department will ensure both that the months are closed out in our software system so that data does not change after the fact and that original meal count reports ran from the system that match the claims filed with ND DPI are kept on file for the required time period. Corrective action has already taken place on a go forward basis starting when this was identified during audit testing. Repeat Finding This is a new finding in the current year.
Criteria Per the compliance supplement for the Child Nutrition program, “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year.” Condition Supporting meal count reports that were filed as claims for reimbursement were not maintained on file. Cause New software was adopted in the current fiscal year. As a result of learning the new software’s capabilities, reports were not ‘locked down’ after being submitted and any edits or deletions to schools or students eligibility were applied retrospectively as opposed to prospectively. This resulted in immaterial meal count differences when reports that were pulled from the software for past dates were compared with the amounts submitted to the state. Effect Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Questioned Costs None Recommendation Meal records that are filed as a claim for reimbursement should be maintained 3 years from the fiscal year end date of when they were filed. Views of Responsible of Officials and Planned Corrective Actions The District agrees with the finding as presented. The child nutrition department will ensure both that the months are closed out in our software system so that data does not change after the fact and that original meal count reports ran from the system that match the claims filed with ND DPI are kept on file for the required time period. Corrective action has already taken place on a go forward basis starting when this was identified during audit testing. Repeat Finding This is a new finding in the current year.
Criteria Per the compliance supplement for the Child Nutrition program, “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year.” Condition Supporting meal count reports that were filed as claims for reimbursement were not maintained on file. Cause New software was adopted in the current fiscal year. As a result of learning the new software’s capabilities, reports were not ‘locked down’ after being submitted and any edits or deletions to schools or students eligibility were applied retrospectively as opposed to prospectively. This resulted in immaterial meal count differences when reports that were pulled from the software for past dates were compared with the amounts submitted to the state. Effect Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Questioned Costs None Recommendation Meal records that are filed as a claim for reimbursement should be maintained 3 years from the fiscal year end date of when they were filed. Views of Responsible of Officials and Planned Corrective Actions The District agrees with the finding as presented. The child nutrition department will ensure both that the months are closed out in our software system so that data does not change after the fact and that original meal count reports ran from the system that match the claims filed with ND DPI are kept on file for the required time period. Corrective action has already taken place on a go forward basis starting when this was identified during audit testing. Repeat Finding This is a new finding in the current year.
Criteria Per the compliance supplement for the Child Nutrition program, “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year.” Condition Supporting meal count reports that were filed as claims for reimbursement were not maintained on file. Cause New software was adopted in the current fiscal year. As a result of learning the new software’s capabilities, reports were not ‘locked down’ after being submitted and any edits or deletions to schools or students eligibility were applied retrospectively as opposed to prospectively. This resulted in immaterial meal count differences when reports that were pulled from the software for past dates were compared with the amounts submitted to the state. Effect Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Questioned Costs None Recommendation Meal records that are filed as a claim for reimbursement should be maintained 3 years from the fiscal year end date of when they were filed. Views of Responsible of Officials and Planned Corrective Actions The District agrees with the finding as presented. The child nutrition department will ensure both that the months are closed out in our software system so that data does not change after the fact and that original meal count reports ran from the system that match the claims filed with ND DPI are kept on file for the required time period. Corrective action has already taken place on a go forward basis starting when this was identified during audit testing. Repeat Finding This is a new finding in the current year.
Criteria Per the compliance supplement for the Child Nutrition program, “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year.” Condition Supporting meal count reports that were filed as claims for reimbursement were not maintained on file. Cause New software was adopted in the current fiscal year. As a result of learning the new software’s capabilities, reports were not ‘locked down’ after being submitted and any edits or deletions to schools or students eligibility were applied retrospectively as opposed to prospectively. This resulted in immaterial meal count differences when reports that were pulled from the software for past dates were compared with the amounts submitted to the state. Effect Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Questioned Costs None Recommendation Meal records that are filed as a claim for reimbursement should be maintained 3 years from the fiscal year end date of when they were filed. Views of Responsible of Officials and Planned Corrective Actions The District agrees with the finding as presented. The child nutrition department will ensure both that the months are closed out in our software system so that data does not change after the fact and that original meal count reports ran from the system that match the claims filed with ND DPI are kept on file for the required time period. Corrective action has already taken place on a go forward basis starting when this was identified during audit testing. Repeat Finding This is a new finding in the current year.
Criteria Per the compliance supplement for the Child Nutrition program, “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year.” Condition Supporting meal count reports that were filed as claims for reimbursement were not maintained on file. Cause New software was adopted in the current fiscal year. As a result of learning the new software’s capabilities, reports were not ‘locked down’ after being submitted and any edits or deletions to schools or students eligibility were applied retrospectively as opposed to prospectively. This resulted in immaterial meal count differences when reports that were pulled from the software for past dates were compared with the amounts submitted to the state. Effect Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Questioned Costs None Recommendation Meal records that are filed as a claim for reimbursement should be maintained 3 years from the fiscal year end date of when they were filed. Views of Responsible of Officials and Planned Corrective Actions The District agrees with the finding as presented. The child nutrition department will ensure both that the months are closed out in our software system so that data does not change after the fact and that original meal count reports ran from the system that match the claims filed with ND DPI are kept on file for the required time period. Corrective action has already taken place on a go forward basis starting when this was identified during audit testing. Repeat Finding This is a new finding in the current year.
Criteria Per the compliance supplement for the Child Nutrition program, “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year.” Condition Supporting meal count reports that were filed as claims for reimbursement were not maintained on file. Cause New software was adopted in the current fiscal year. As a result of learning the new software’s capabilities, reports were not ‘locked down’ after being submitted and any edits or deletions to schools or students eligibility were applied retrospectively as opposed to prospectively. This resulted in immaterial meal count differences when reports that were pulled from the software for past dates were compared with the amounts submitted to the state. Effect Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Questioned Costs None Recommendation Meal records that are filed as a claim for reimbursement should be maintained 3 years from the fiscal year end date of when they were filed. Views of Responsible of Officials and Planned Corrective Actions The District agrees with the finding as presented. The child nutrition department will ensure both that the months are closed out in our software system so that data does not change after the fact and that original meal count reports ran from the system that match the claims filed with ND DPI are kept on file for the required time period. Corrective action has already taken place on a go forward basis starting when this was identified during audit testing. Repeat Finding This is a new finding in the current year.
Criteria Per the compliance supplement for the Child Nutrition program, “Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Records are required to be retained for a period of three years after submission of the final Claim for Reimbursement for the fiscal year.” Condition Supporting meal count reports that were filed as claims for reimbursement were not maintained on file. Cause New software was adopted in the current fiscal year. As a result of learning the new software’s capabilities, reports were not ‘locked down’ after being submitted and any edits or deletions to schools or students eligibility were applied retrospectively as opposed to prospectively. This resulted in immaterial meal count differences when reports that were pulled from the software for past dates were compared with the amounts submitted to the state. Effect Failure to maintain such records may be grounds for denial of reimbursement for meals served and/or administrative costs claimed during the period covered by the records in question. Questioned Costs None Recommendation Meal records that are filed as a claim for reimbursement should be maintained 3 years from the fiscal year end date of when they were filed. Views of Responsible of Officials and Planned Corrective Actions The District agrees with the finding as presented. The child nutrition department will ensure both that the months are closed out in our software system so that data does not change after the fact and that original meal count reports ran from the system that match the claims filed with ND DPI are kept on file for the required time period. Corrective action has already taken place on a go forward basis starting when this was identified during audit testing. Repeat Finding This is a new finding in the current year.