FAC Explorer

Audit 340477

FY End
2024-06-30
Total Expended
$783,128
Findings
2
Programs
11
Organization: Central Cass Public School District (ND)
Year: 2024 Accepted: 2025-01-30
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520753 2024-003 Significant Deficiency - C
1097195 2024-003 Significant Deficiency - C

Programs

ALN Program Spent Major Findings
16.710 Public Safety Partnership and Community Policing Grants $233,213 Yes 1
84.010 Title I Grants to Local Educational Agencies $138,260 - 0
84.425 Education Stabilization Fund $60,000 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $57,204 - 0
10.555 National School Lunch Program $45,184 Yes 0
84.424 Student Support and Academic Enrichment Program $19,455 - 0
10.553 School Breakfast Program $18,796 Yes 0
20.600 State and Community Highway Safety $15,000 - 0
84.048 Career and Technical Education -- Basic Grants to States $10,870 - 0
10.574 Team Nutrition Grants $3,792 - 0
10.560 State Administrative Expenses for Child Nutrition $2,854 - 0

Contacts

Name Title Type
CG2QDY4L19F3 Pam Utt Auditee
7013462007 Brian Opsahl Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards (the “Schedule”) are reported on the modified cash basis of accounting. Such expenditures are recognized as the expenditures are paid. De Minimis Rate Used: N Rate Explanation: The School District does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate. Expenditures reported on the Schedule of Expenditures of Federal Awards (the “Schedule”) are reported on the modified cash basis of accounting. Such expenditures are recognized as the expenditures are paid.
Title: NOTE 2 INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards (the “Schedule”) are reported on the modified cash basis of accounting. Such expenditures are recognized as the expenditures are paid. De Minimis Rate Used: N Rate Explanation: The School District does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate. The School District does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate.
Title: NOTE 3 NONMONETARY TRANSACTIONS Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards (the “Schedule”) are reported on the modified cash basis of accounting. Such expenditures are recognized as the expenditures are paid. De Minimis Rate Used: N Rate Explanation: The School District does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate. The District receives commodities through the food distribution program, the assistance is valued at the fair value of the commodities received and disbursed.
Title: NOTE 4 BASIS OF PRESENTATION/ACCOUNTING Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards (the “Schedule”) are reported on the modified cash basis of accounting. Such expenditures are recognized as the expenditures are paid. De Minimis Rate Used: N Rate Explanation: The School District does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the School District and 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 of the District. The School District received federal awards both directly and indirectly through pass-through entities. The School District has not provided any federal financial assistance to subrecipients.

Finding Details

Finding 2024-003
Federal Program: U.S. Department of Justice AL #16.710. Federal Award Year: 2024. Criteria: When non-federal entities are funded under the reimbursement method, expenditures need to be incurred prior to the date of the reimbursement request (2 CFR section 200.305(b)(3)). Condition: During our testing of cash management procedures, it was noted that the first draw down request was for an amount greater than the amount of expenditures that had been incurred as of the draw down date. The entire amount of requested funds was paid to the District. Cause: Lack of internal controls over the draw down process. Effect: The District received federal funds in excess of what is allowed under the program. Questioned Costs: None. Repeat Finding: Not a repeat finding. Recommendations: We recommend the District review their procedures over draw requests to ensure that the appropriate funds are being requested. Views of Responsible Officials and Planned Corrective Actions: Management recognizes the deficiency and plans to implement the auditor's recommendation.The District has returned all overdrawn funds to the Federal agency.
Finding 2024-003
Federal Program: U.S. Department of Justice AL #16.710. Federal Award Year: 2024. Criteria: When non-federal entities are funded under the reimbursement method, expenditures need to be incurred prior to the date of the reimbursement request (2 CFR section 200.305(b)(3)). Condition: During our testing of cash management procedures, it was noted that the first draw down request was for an amount greater than the amount of expenditures that had been incurred as of the draw down date. The entire amount of requested funds was paid to the District. Cause: Lack of internal controls over the draw down process. Effect: The District received federal funds in excess of what is allowed under the program. Questioned Costs: None. Repeat Finding: Not a repeat finding. Recommendations: We recommend the District review their procedures over draw requests to ensure that the appropriate funds are being requested. Views of Responsible Officials and Planned Corrective Actions: Management recognizes the deficiency and plans to implement the auditor's recommendation.The District has returned all overdrawn funds to the Federal agency.