FAC Explorer

Audit 34807

FY End
2022-06-30
Total Expended
$10.12M
Findings
8
Programs
16
Organization: Minnetonka Public Schools, Isd #276 (MN)
Year: 2022 Accepted: 2022-12-27
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
35518 2022-001 Material Weakness - I
35519 2022-001 Material Weakness - I
35520 2022-001 Material Weakness - I
35521 2022-001 Material Weakness - I
611960 2022-001 Material Weakness - I
611961 2022-001 Material Weakness - I
611962 2022-001 Material Weakness - I
611963 2022-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.03M Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $563,261 - 0
10.555 National School Lunch Program $408,587 Yes 1
32.009 Emergency Connectivity Fund Program $344,960 - 0
93.575 Child Care and Development Block Grant $251,474 - 0
84.010 Title I Grants to Local Educational Agencies $203,908 - 0
84.027 Special Education_grants to States $71,227 - 0
84.367 Supporting Effective Instruction $39,048 - 0
10.559 Summer Food Service Program for Children $38,869 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $36,975 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $35,678 - 0
84.181 Special Education-Grants for Infants and Families $20,639 - 0
84.365 English Language Acquisition State Grants $17,930 - 0
84.424 Student Support and Academic Enrichment Program $15,130 - 0
84.002 Adult Education - Basic Grants to States $8,854 - 0
84.173 Special Education_preschool Grants $826 - 0

Contacts

Name Title Type
KTNNEM4NW4N4 Jess Hulitt Auditee
9524015060 Michelle Hoffman, CPA 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 for all awards with the exception of Assistance Listing 21.027, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, 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. Nonmonetary assistance is reported in the schedule at the fair value of commodities received and disbursed for the USDA Commodities Program (AL #10.555). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Minnetonka Public Schools ISD No. 276 under programs of the federal government for the year ended June 30, 2022. 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 Minnetonka Public Schools ISD No. 276, it is not intended to and does not present the financial position, changes in fund balance, or cash flows of Minnetonka Public Schools ISD No. 276.

Finding Details

Finding 2022-001
Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria: ?200.318 - ?200.321 requires that all procurement transactions be conducted in a manner providing full and open competition consistent with the standards of the section. Procurement by noncompetitive proposals may be utilized if the item is available only from a single source, however efforts must be made and the process fully documented in order to conclude that the use of a sole source procurement is appropriate. Condition: It was noted during procurement testing that the district did not document its process for concluding that procurements met the requirements of being a sole source situation. Questioned Costs: $136,059.94 Context: Of the 12 procurement transactions tested, 3 of them were considered sole source by the District but did not have the proper documentation to support the process used to determine that. Cause: The District procedures do not contain sufficient guidelines for ensuring all sole source procurements are properly documented. Effect: The lack of proper documentation could lead to using vendors for small purchase acquisitions without ensuring comparable pricing from other vendors and justifying costs. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: CLA recommends the District puts in place the proper procedures for sufficiently documenting all procurements and methodology used. View of Responsible Official: There is no disagreement with the audit finding.
Finding 2022-001
Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria: ?200.318 - ?200.321 requires that all procurement transactions be conducted in a manner providing full and open competition consistent with the standards of the section. Procurement by noncompetitive proposals may be utilized if the item is available only from a single source, however efforts must be made and the process fully documented in order to conclude that the use of a sole source procurement is appropriate. Condition: It was noted during procurement testing that the district did not document its process for concluding that procurements met the requirements of being a sole source situation. Questioned Costs: $136,059.94 Context: Of the 12 procurement transactions tested, 3 of them were considered sole source by the District but did not have the proper documentation to support the process used to determine that. Cause: The District procedures do not contain sufficient guidelines for ensuring all sole source procurements are properly documented. Effect: The lack of proper documentation could lead to using vendors for small purchase acquisitions without ensuring comparable pricing from other vendors and justifying costs. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: CLA recommends the District puts in place the proper procedures for sufficiently documenting all procurements and methodology used. View of Responsible Official: There is no disagreement with the audit finding.
Finding 2022-001
Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria: ?200.318 - ?200.321 requires that all procurement transactions be conducted in a manner providing full and open competition consistent with the standards of the section. Procurement by noncompetitive proposals may be utilized if the item is available only from a single source, however efforts must be made and the process fully documented in order to conclude that the use of a sole source procurement is appropriate. Condition: It was noted during procurement testing that the district did not document its process for concluding that procurements met the requirements of being a sole source situation. Questioned Costs: $136,059.94 Context: Of the 12 procurement transactions tested, 3 of them were considered sole source by the District but did not have the proper documentation to support the process used to determine that. Cause: The District procedures do not contain sufficient guidelines for ensuring all sole source procurements are properly documented. Effect: The lack of proper documentation could lead to using vendors for small purchase acquisitions without ensuring comparable pricing from other vendors and justifying costs. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: CLA recommends the District puts in place the proper procedures for sufficiently documenting all procurements and methodology used. View of Responsible Official: There is no disagreement with the audit finding.
Finding 2022-001
Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria: ?200.318 - ?200.321 requires that all procurement transactions be conducted in a manner providing full and open competition consistent with the standards of the section. Procurement by noncompetitive proposals may be utilized if the item is available only from a single source, however efforts must be made and the process fully documented in order to conclude that the use of a sole source procurement is appropriate. Condition: It was noted during procurement testing that the district did not document its process for concluding that procurements met the requirements of being a sole source situation. Questioned Costs: $136,059.94 Context: Of the 12 procurement transactions tested, 3 of them were considered sole source by the District but did not have the proper documentation to support the process used to determine that. Cause: The District procedures do not contain sufficient guidelines for ensuring all sole source procurements are properly documented. Effect: The lack of proper documentation could lead to using vendors for small purchase acquisitions without ensuring comparable pricing from other vendors and justifying costs. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: CLA recommends the District puts in place the proper procedures for sufficiently documenting all procurements and methodology used. View of Responsible Official: There is no disagreement with the audit finding.
Finding 2022-001
Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria: ?200.318 - ?200.321 requires that all procurement transactions be conducted in a manner providing full and open competition consistent with the standards of the section. Procurement by noncompetitive proposals may be utilized if the item is available only from a single source, however efforts must be made and the process fully documented in order to conclude that the use of a sole source procurement is appropriate. Condition: It was noted during procurement testing that the district did not document its process for concluding that procurements met the requirements of being a sole source situation. Questioned Costs: $136,059.94 Context: Of the 12 procurement transactions tested, 3 of them were considered sole source by the District but did not have the proper documentation to support the process used to determine that. Cause: The District procedures do not contain sufficient guidelines for ensuring all sole source procurements are properly documented. Effect: The lack of proper documentation could lead to using vendors for small purchase acquisitions without ensuring comparable pricing from other vendors and justifying costs. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: CLA recommends the District puts in place the proper procedures for sufficiently documenting all procurements and methodology used. View of Responsible Official: There is no disagreement with the audit finding.
Finding 2022-001
Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria: ?200.318 - ?200.321 requires that all procurement transactions be conducted in a manner providing full and open competition consistent with the standards of the section. Procurement by noncompetitive proposals may be utilized if the item is available only from a single source, however efforts must be made and the process fully documented in order to conclude that the use of a sole source procurement is appropriate. Condition: It was noted during procurement testing that the district did not document its process for concluding that procurements met the requirements of being a sole source situation. Questioned Costs: $136,059.94 Context: Of the 12 procurement transactions tested, 3 of them were considered sole source by the District but did not have the proper documentation to support the process used to determine that. Cause: The District procedures do not contain sufficient guidelines for ensuring all sole source procurements are properly documented. Effect: The lack of proper documentation could lead to using vendors for small purchase acquisitions without ensuring comparable pricing from other vendors and justifying costs. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: CLA recommends the District puts in place the proper procedures for sufficiently documenting all procurements and methodology used. View of Responsible Official: There is no disagreement with the audit finding.
Finding 2022-001
Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria: ?200.318 - ?200.321 requires that all procurement transactions be conducted in a manner providing full and open competition consistent with the standards of the section. Procurement by noncompetitive proposals may be utilized if the item is available only from a single source, however efforts must be made and the process fully documented in order to conclude that the use of a sole source procurement is appropriate. Condition: It was noted during procurement testing that the district did not document its process for concluding that procurements met the requirements of being a sole source situation. Questioned Costs: $136,059.94 Context: Of the 12 procurement transactions tested, 3 of them were considered sole source by the District but did not have the proper documentation to support the process used to determine that. Cause: The District procedures do not contain sufficient guidelines for ensuring all sole source procurements are properly documented. Effect: The lack of proper documentation could lead to using vendors for small purchase acquisitions without ensuring comparable pricing from other vendors and justifying costs. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: CLA recommends the District puts in place the proper procedures for sufficiently documenting all procurements and methodology used. View of Responsible Official: There is no disagreement with the audit finding.
Finding 2022-001
Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria: ?200.318 - ?200.321 requires that all procurement transactions be conducted in a manner providing full and open competition consistent with the standards of the section. Procurement by noncompetitive proposals may be utilized if the item is available only from a single source, however efforts must be made and the process fully documented in order to conclude that the use of a sole source procurement is appropriate. Condition: It was noted during procurement testing that the district did not document its process for concluding that procurements met the requirements of being a sole source situation. Questioned Costs: $136,059.94 Context: Of the 12 procurement transactions tested, 3 of them were considered sole source by the District but did not have the proper documentation to support the process used to determine that. Cause: The District procedures do not contain sufficient guidelines for ensuring all sole source procurements are properly documented. Effect: The lack of proper documentation could lead to using vendors for small purchase acquisitions without ensuring comparable pricing from other vendors and justifying costs. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: CLA recommends the District puts in place the proper procedures for sufficiently documenting all procurements and methodology used. View of Responsible Official: There is no disagreement with the audit finding.