FAC Explorer

Audit 335680

FY End
2024-06-30
Total Expended
$4.48M
Findings
8
Programs
16
Organization: Independent School District No. 206 Alexandria Public Schools (MN)
Year: 2024 Accepted: 2025-01-03
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517640 2024-004 Material Weakness Yes N
517641 2024-004 Material Weakness Yes N
517642 2024-004 Material Weakness Yes N
517643 2024-004 Material Weakness Yes N
1094082 2024-004 Material Weakness Yes N
1094083 2024-004 Material Weakness Yes N
1094084 2024-004 Material Weakness Yes N
1094085 2024-004 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $441,689 - 0
10.553 School Breakfast Program $223,764 Yes 0
84.425 Education Stabilization Fund $105,412 Yes 1
10.559 Summer Food Service Program for Children $105,015 Yes 0
10.555 National School Lunch Program $103,522 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $86,225 - 0
32.009 Emergency Connectivity Fund Program $80,000 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $57,077 - 0
84.181 Special Education-Grants for Infants and Families $38,643 - 0
84.424 Student Support and Academic Enrichment Program $24,669 - 0
84.173 Special Education Preschool Grants $20,305 - 0
10.558 Child and Adult Care Food Program $13,665 - 0
84.027 Special Education Grants to States $12,155 - 0
84.002 Adult Education - Basic Grants to States $10,977 - 0
10.649 Pandemic Ebt Administrative Costs $3,256 - 0
10.556 Special Milk Program for Children $1,453 Yes 0

Contacts

Name Title Type
DXPTZMQ64C11 Trevor Peterson Auditee
3207622765 Brian Stavenger Auditor
No contacts on file

Notes to SEFA

Title: Note 1 – Basis of Presentation Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimis cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the District under programs of the federal government for the year ended June 30, 2024. The information 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 the District, it is not intended to and does not present the financial position or changes in net position or fund balance of the District.
Title: Note 4 – Food Donation Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimis cost rate. Nonmonetary assistance is reported in this schedule at the fair market value of commodities received and disbursed. At June 30, 2024 the District had food commodities totaling $33,507 in inventory.

Finding Details

Finding 2024-004
Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing No. 84.425D/84.425U/84.425W COVID-19 Education Stabilization Fund Special Tests and Provisions Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria – Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition – In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Cause – Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections. Internal controls were not adequately designed to ensure compliance with all of these requirements. Effect – Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs – None reported Context/Sampling – The one contract entered into by the District was selected for testing. Repeat Finding from Prior Years – Yes, prior year finding 2023-004 Recommendation – We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials – Management agrees with the finding.
Finding 2024-004
Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing No. 84.425D/84.425U/84.425W COVID-19 Education Stabilization Fund Special Tests and Provisions Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria – Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition – In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Cause – Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections. Internal controls were not adequately designed to ensure compliance with all of these requirements. Effect – Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs – None reported Context/Sampling – The one contract entered into by the District was selected for testing. Repeat Finding from Prior Years – Yes, prior year finding 2023-004 Recommendation – We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials – Management agrees with the finding.
Finding 2024-004
Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing No. 84.425D/84.425U/84.425W COVID-19 Education Stabilization Fund Special Tests and Provisions Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria – Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition – In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Cause – Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections. Internal controls were not adequately designed to ensure compliance with all of these requirements. Effect – Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs – None reported Context/Sampling – The one contract entered into by the District was selected for testing. Repeat Finding from Prior Years – Yes, prior year finding 2023-004 Recommendation – We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials – Management agrees with the finding.
Finding 2024-004
Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing No. 84.425D/84.425U/84.425W COVID-19 Education Stabilization Fund Special Tests and Provisions Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria – Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition – In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Cause – Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections. Internal controls were not adequately designed to ensure compliance with all of these requirements. Effect – Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs – None reported Context/Sampling – The one contract entered into by the District was selected for testing. Repeat Finding from Prior Years – Yes, prior year finding 2023-004 Recommendation – We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials – Management agrees with the finding.
Finding 2024-004
Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing No. 84.425D/84.425U/84.425W COVID-19 Education Stabilization Fund Special Tests and Provisions Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria – Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition – In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Cause – Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections. Internal controls were not adequately designed to ensure compliance with all of these requirements. Effect – Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs – None reported Context/Sampling – The one contract entered into by the District was selected for testing. Repeat Finding from Prior Years – Yes, prior year finding 2023-004 Recommendation – We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials – Management agrees with the finding.
Finding 2024-004
Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing No. 84.425D/84.425U/84.425W COVID-19 Education Stabilization Fund Special Tests and Provisions Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria – Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition – In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Cause – Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections. Internal controls were not adequately designed to ensure compliance with all of these requirements. Effect – Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs – None reported Context/Sampling – The one contract entered into by the District was selected for testing. Repeat Finding from Prior Years – Yes, prior year finding 2023-004 Recommendation – We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials – Management agrees with the finding.
Finding 2024-004
Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing No. 84.425D/84.425U/84.425W COVID-19 Education Stabilization Fund Special Tests and Provisions Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria – Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition – In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Cause – Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections. Internal controls were not adequately designed to ensure compliance with all of these requirements. Effect – Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs – None reported Context/Sampling – The one contract entered into by the District was selected for testing. Repeat Finding from Prior Years – Yes, prior year finding 2023-004 Recommendation – We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials – Management agrees with the finding.
Finding 2024-004
Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing No. 84.425D/84.425U/84.425W COVID-19 Education Stabilization Fund Special Tests and Provisions Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria – Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition – In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Cause – Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections. Internal controls were not adequately designed to ensure compliance with all of these requirements. Effect – Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs – None reported Context/Sampling – The one contract entered into by the District was selected for testing. Repeat Finding from Prior Years – Yes, prior year finding 2023-004 Recommendation – We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials – Management agrees with the finding.