FAC Explorer

Audit 332666

FY End
2024-06-30
Total Expended
$2.57M
Findings
4
Programs
12
Organization: Independent School District No. 361 (MN)
Year: 2024 Accepted: 2024-12-16
Auditor: Cliftonlarson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
514390 2024-005 Significant Deficiency - B
514391 2024-005 Significant Deficiency - B
1090832 2024-005 Significant Deficiency - B
1090833 2024-005 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $374,997 - 0
84.425 Education Stabilization Fund $290,807 Yes 1
10.555 National School Lunch Program $244,474 - 0
93.276 Drug-Free Communities Support Program Grants $135,747 - 0
10.553 School Breakfast Program $84,736 - 0
84.027 Special Education_grants to States $44,444 - 0
10.582 Fresh Fruit and Vegetable Program $26,769 - 0
84.060 Indian Education_grants to Local Educational Agencies $25,045 - 0
84.424 Student Support and Academic Enrichment Program $10,603 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $5,296 - 0
84.048 Career and Technical Education -- Basic Grants to States $4,769 - 0
10.649 Pandemic Ebt Administrative Costs $2,909 - 0

Contacts

Name Title Type
JSLHKHHJQNV7 Jason Mutzenberger Auditee
9526076368 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, wherein 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. 361 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.

Finding Details

Finding 2024-005
Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Identification Number and Year: S425D210045 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): Not applicable. Award Period: June 30, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During cash disbursement testing, it was noted that one of the five journal entries tested did not have proper approval. Criteria or Specific Requirement: The District should have controls in place to ensure the accuracy of all federal expenses. These controls should be formally documented to ensure they have ben properly implemented. Context: One of the five journal entries did not have proper approval. Effect: Lack of proper documentation of controls over allowable costs could result in errors or intentional misrepresentation of allowable federal costs. Cause: Oversight. Repeat Finding: No. Recommendation: We recommend the District have someone reviewing all journal entries. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-005
Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Identification Number and Year: S425D210045 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): Not applicable. Award Period: June 30, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During cash disbursement testing, it was noted that one of the five journal entries tested did not have proper approval. Criteria or Specific Requirement: The District should have controls in place to ensure the accuracy of all federal expenses. These controls should be formally documented to ensure they have ben properly implemented. Context: One of the five journal entries did not have proper approval. Effect: Lack of proper documentation of controls over allowable costs could result in errors or intentional misrepresentation of allowable federal costs. Cause: Oversight. Repeat Finding: No. Recommendation: We recommend the District have someone reviewing all journal entries. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-005
Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Identification Number and Year: S425D210045 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): Not applicable. Award Period: June 30, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During cash disbursement testing, it was noted that one of the five journal entries tested did not have proper approval. Criteria or Specific Requirement: The District should have controls in place to ensure the accuracy of all federal expenses. These controls should be formally documented to ensure they have ben properly implemented. Context: One of the five journal entries did not have proper approval. Effect: Lack of proper documentation of controls over allowable costs could result in errors or intentional misrepresentation of allowable federal costs. Cause: Oversight. Repeat Finding: No. Recommendation: We recommend the District have someone reviewing all journal entries. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-005
Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Identification Number and Year: S425D210045 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): Not applicable. Award Period: June 30, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During cash disbursement testing, it was noted that one of the five journal entries tested did not have proper approval. Criteria or Specific Requirement: The District should have controls in place to ensure the accuracy of all federal expenses. These controls should be formally documented to ensure they have ben properly implemented. Context: One of the five journal entries did not have proper approval. Effect: Lack of proper documentation of controls over allowable costs could result in errors or intentional misrepresentation of allowable federal costs. Cause: Oversight. Repeat Finding: No. Recommendation: We recommend the District have someone reviewing all journal entries. Views of Responsible Officials: There is no disagreement with the audit finding.