FAC Explorer

Audit 335940

FY End
2024-06-30
Total Expended
$9.08M
Findings
18
Programs
20
Organization: Independant School District No. 152 (MN)
Year: 2024 Accepted: 2025-01-06
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517803 2024-004 Significant Deficiency - I
517804 2024-004 Significant Deficiency - I
517805 2024-004 Significant Deficiency - I
517806 2024-004 Significant Deficiency - I
517807 2024-004 Significant Deficiency - I
517808 2024-004 Significant Deficiency - I
517809 2024-004 Significant Deficiency - I
517810 2024-004 Significant Deficiency - I
517811 2024-004 Significant Deficiency - I
1094245 2024-004 Significant Deficiency - I
1094246 2024-004 Significant Deficiency - I
1094247 2024-004 Significant Deficiency - I
1094248 2024-004 Significant Deficiency - I
1094249 2024-004 Significant Deficiency - I
1094250 2024-004 Significant Deficiency - I
1094251 2024-004 Significant Deficiency - I
1094252 2024-004 Significant Deficiency - I
1094253 2024-004 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $1.97M Yes 1
10.555 National School Lunch Program $1.94M Yes 1
84.371C Comprehensive Literacy Development $766,684 Yes 1
84.425U Education Stabilization Fund $673,840 Yes 0
10.553 School Breakfast Program $523,986 Yes 1
84.010 Title I Grants to Local Educational Agencies $174,443 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $154,502 - 0
10.559 Summer Food Service Program for Children $129,508 Yes 1
84.425D Education Stabilization Fund $107,027 Yes 0
84.060 Indian Education Grants to Local Educational Agencies $102,525 - 0
84.365 English Language Acquisition State Grants $59,227 - 0
84.181 Special Education-Grants for Infants and Families $53,573 - 0
10.582 Fresh Fruit and Vegetable Program $45,825 Yes 1
84.173 Special Education Preschool Grants $39,864 Yes 1
84.424 Student Support and Academic Enrichment Program $25,313 - 0
84.002 Adult Education - Basic Grants to States $22,773 - 0
32.009 Emergency Connectivity Fund Program $20,700 - 0
10.185 Local Food for Schools Cooperative Agreement Program $8,891 - 0
84.425W Education Stabilization Fund $7,350 Yes 0
84.351 Arts in Education $619 - 0

Contacts

Name Title Type
Q6H7C5QR4DM7 Kam Wingenbach Auditee
2182843364 Derek Flanagan 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 105 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 fund balance or net position 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 105 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 $17,457 in inventory.

Finding Details

Finding 2024-004
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582 Child Nutrition Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.371C Comprehensive Literacy Development Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context/Sampling – Overall procurement policy. Repeat Finding from Prior Years – No. Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. View of responsible officials - There is no disagreement with the finding.
Finding 2024-004
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582 Child Nutrition Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.371C Comprehensive Literacy Development Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context/Sampling – Overall procurement policy. Repeat Finding from Prior Years – No. Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. View of responsible officials - There is no disagreement with the finding.
Finding 2024-004
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582 Child Nutrition Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.371C Comprehensive Literacy Development Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context/Sampling – Overall procurement policy. Repeat Finding from Prior Years – No. Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. View of responsible officials - There is no disagreement with the finding.
Finding 2024-004
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582 Child Nutrition Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.371C Comprehensive Literacy Development Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context/Sampling – Overall procurement policy. Repeat Finding from Prior Years – No. Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. View of responsible officials - There is no disagreement with the finding.
Finding 2024-004
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582 Child Nutrition Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.371C Comprehensive Literacy Development Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context/Sampling – Overall procurement policy. Repeat Finding from Prior Years – No. Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. View of responsible officials - There is no disagreement with the finding.
Finding 2024-004
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582 Child Nutrition Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.371C Comprehensive Literacy Development Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context/Sampling – Overall procurement policy. Repeat Finding from Prior Years – No. Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. View of responsible officials - There is no disagreement with the finding.
Finding 2024-004
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582 Child Nutrition Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.371C Comprehensive Literacy Development Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context/Sampling – Overall procurement policy. Repeat Finding from Prior Years – No. Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. View of responsible officials - There is no disagreement with the finding.
Finding 2024-004
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582 Child Nutrition Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.371C Comprehensive Literacy Development Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context/Sampling – Overall procurement policy. Repeat Finding from Prior Years – No. Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. View of responsible officials - There is no disagreement with the finding.
Finding 2024-004
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582 Child Nutrition Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.371C Comprehensive Literacy Development Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context/Sampling – Overall procurement policy. Repeat Finding from Prior Years – No. Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. View of responsible officials - There is no disagreement with the finding.
Finding 2024-004
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582 Child Nutrition Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.371C Comprehensive Literacy Development Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context/Sampling – Overall procurement policy. Repeat Finding from Prior Years – No. Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. View of responsible officials - There is no disagreement with the finding.
Finding 2024-004
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582 Child Nutrition Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.371C Comprehensive Literacy Development Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context/Sampling – Overall procurement policy. Repeat Finding from Prior Years – No. Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. View of responsible officials - There is no disagreement with the finding.
Finding 2024-004
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582 Child Nutrition Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.371C Comprehensive Literacy Development Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context/Sampling – Overall procurement policy. Repeat Finding from Prior Years – No. Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. View of responsible officials - There is no disagreement with the finding.
Finding 2024-004
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582 Child Nutrition Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.371C Comprehensive Literacy Development Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context/Sampling – Overall procurement policy. Repeat Finding from Prior Years – No. Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. View of responsible officials - There is no disagreement with the finding.
Finding 2024-004
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582 Child Nutrition Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.371C Comprehensive Literacy Development Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context/Sampling – Overall procurement policy. Repeat Finding from Prior Years – No. Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. View of responsible officials - There is no disagreement with the finding.
Finding 2024-004
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582 Child Nutrition Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.371C Comprehensive Literacy Development Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context/Sampling – Overall procurement policy. Repeat Finding from Prior Years – No. Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. View of responsible officials - There is no disagreement with the finding.
Finding 2024-004
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582 Child Nutrition Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.371C Comprehensive Literacy Development Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context/Sampling – Overall procurement policy. Repeat Finding from Prior Years – No. Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. View of responsible officials - There is no disagreement with the finding.
Finding 2024-004
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582 Child Nutrition Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.371C Comprehensive Literacy Development Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context/Sampling – Overall procurement policy. Repeat Finding from Prior Years – No. Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. View of responsible officials - There is no disagreement with the finding.
Finding 2024-004
2024-004 Department of Agriculture, Passed through Minnesota Department of Education Federal Financial Assistance Listing 10.553/10.555C/10.555/10.559/10.582 Child Nutrition Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.371C Comprehensive Literacy Development Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension and debarment it was identified that the District’s micropurchase threshold did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context/Sampling – Overall procurement policy. Repeat Finding from Prior Years – No. Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. View of responsible officials - There is no disagreement with the finding.