FAC Explorer

Audit 337732

FY End
2024-06-30
Total Expended
$2.40M
Findings
10
Programs
16
Organization: Independent School District #256 (MN)
Year: 2024 Accepted: 2025-01-14
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519170 2024-001 Significant Deficiency - I
519171 2024-001 Significant Deficiency - I
519172 2024-001 Significant Deficiency - I
519173 2024-001 Significant Deficiency - I
519174 2024-001 Significant Deficiency - I
1095612 2024-001 Significant Deficiency - I
1095613 2024-001 Significant Deficiency - I
1095614 2024-001 Significant Deficiency - I
1095615 2024-001 Significant Deficiency - I
1095616 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $452,984 - 0
84.027 Special Education Grants to States $316,673 - 0
10.553 School Breakfast Program $265,014 Yes 1
10.559 Summer Food Service Program for Children $112,822 Yes 1
84.002 Adult Education - Basic Grants to States $58,543 - 0
10.555 National School Lunch Program $42,442 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $40,388 - 0
84.424 Student Support and Academic Enrichment Program $30,947 - 0
84.060 Indian Education Grants to Local Educational Agencies $30,578 - 0
84.181 Special Education-Grants for Infants and Families $18,457 - 0
10.558 Child and Adult Care Food Program $17,372 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $15,632 - 0
84.371 Comprehensive Literacy Development $12,384 - 0
84.048 Career and Technical Education -- Basic Grants to States $8,097 - 0
84.425 Education Stabilization Fund $5,200 - 0
10.649 Pandemic Ebt Administrative Costs $3,256 - 0

Contacts

Name Title Type
JY1YB1GVE536 Lisa Rider Auditee
6513854505 Craig Popenhagen Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Red Wing Public Schools Independent School District No. 256 (the District) 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 2 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 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 2024-001
Finding: 2024-001 SUSPENSION AND DEBARMENT Type of Finding: Significant deficiency in internal control over compliance Other matters Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0256-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Questioned Costs: None Context: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-001
Finding: 2024-001 SUSPENSION AND DEBARMENT Type of Finding: Significant deficiency in internal control over compliance Other matters Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0256-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Questioned Costs: None Context: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-001
Finding: 2024-001 SUSPENSION AND DEBARMENT Type of Finding: Significant deficiency in internal control over compliance Other matters Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0256-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Questioned Costs: None Context: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-001
Finding: 2024-001 SUSPENSION AND DEBARMENT Type of Finding: Significant deficiency in internal control over compliance Other matters Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0256-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Questioned Costs: None Context: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-001
Finding: 2024-001 SUSPENSION AND DEBARMENT Type of Finding: Significant deficiency in internal control over compliance Other matters Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0256-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Questioned Costs: None Context: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-001
Finding: 2024-001 SUSPENSION AND DEBARMENT Type of Finding: Significant deficiency in internal control over compliance Other matters Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0256-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Questioned Costs: None Context: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-001
Finding: 2024-001 SUSPENSION AND DEBARMENT Type of Finding: Significant deficiency in internal control over compliance Other matters Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0256-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Questioned Costs: None Context: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-001
Finding: 2024-001 SUSPENSION AND DEBARMENT Type of Finding: Significant deficiency in internal control over compliance Other matters Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0256-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Questioned Costs: None Context: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-001
Finding: 2024-001 SUSPENSION AND DEBARMENT Type of Finding: Significant deficiency in internal control over compliance Other matters Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0256-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Questioned Costs: None Context: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Finding 2024-001
Finding: 2024-001 SUSPENSION AND DEBARMENT Type of Finding: Significant deficiency in internal control over compliance Other matters Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0256-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Questioned Costs: None Context: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.