FAC Explorer

Audit 35090

FY End
2022-06-30
Total Expended
$3.88M
Findings
10
Programs
13
Organization: North Branch Public School (MN)
Year: 2022 Accepted: 2022-12-07
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38483 2022-004 Significant Deficiency - N
38484 2022-004 Significant Deficiency - N
38485 2022-004 Significant Deficiency - N
38486 2022-004 Significant Deficiency - N
38487 2022-004 Significant Deficiency - N
614925 2022-004 Significant Deficiency - N
614926 2022-004 Significant Deficiency - N
614927 2022-004 Significant Deficiency - N
614928 2022-004 Significant Deficiency - N
614929 2022-004 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $339,862 Yes 0
84.010 Title I Grants to Local Educational Agencies $310,657 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $146,379 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $81,256 - 0
84.027 Special Education_grants to States $59,885 - 0
84.425 Education Stabilization Fund $59,005 Yes 1
84.367 Improving Teacher Quality State Grants $53,919 - 0
10.555 National School Lunch Program $45,419 Yes 0
32.009 Emergency Connectivity Fund Program $16,500 - 0
84.048 Career and Technical Education -- Basic Grants to States $4,468 - 0
93.575 Child Care and Development Block Grant $3,000 - 0
84.173 Special Education_preschool Grants $1,989 - 0
10.649 Pandemic Ebt Administrative Costs $1,795 - 0

Contacts

Name Title Type
J6YUZ2BPNN42 Todd Tetzlaff Auditee
6516741009 Mary L. Reedy Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1GENERALThe accompanying schedule of expenditures of federal awards includes the federal award activity of the District under programs of the federal government for the year ended June 30, 2022. The reporting entity is defined in Note 1 to the Districts financial statements. All federal financial assistance received directly from federal agencies as well as federal financial assistance pass through other government agencies is included on the schedule. The District did not pass any federal award money to subrecipients during the fiscal year. 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, changes in net position, or cash flows of the District.NOTE 2BASIS OF ACCOUNTINGThe accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the Districts financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. NOTE 3INDIRECT COST RATEThe District has not elected to use the 10% de minimis in direct costs rate as allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-004
Finding: 2022-004 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425D210045 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Per 29 CFR Part 5, 2 CFR Part 176, subpart C, and 2 CFR section 200.326, the District is required to include in their construction contract subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: During special provisions testing, it was noted that the District has the correct wording relating to the Wage Rate Requirements in the contracts but does not obtain any documentation from the contractor. Questioned Costs: Not applicable. Context: During our testing of special provisions, it was noted that 2 of 2 contractors selected had the proper wording relating to the Wage Rate Requirements in the contract but the District did not receive any documentation verifying the compliance. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with special provision requirements could result in paying contractors that are not in compliance with the Wage Rate Requirements set by the Department of Labor. This could ultimately result in questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Finding: 2022-004 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425D210045 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Per 29 CFR Part 5, 2 CFR Part 176, subpart C, and 2 CFR section 200.326, the District is required to include in their construction contract subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: During special provisions testing, it was noted that the District has the correct wording relating to the Wage Rate Requirements in the contracts but does not obtain any documentation from the contractor. Questioned Costs: Not applicable. Context: During our testing of special provisions, it was noted that 2 of 2 contractors selected had the proper wording relating to the Wage Rate Requirements in the contract but the District did not receive any documentation verifying the compliance. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with special provision requirements could result in paying contractors that are not in compliance with the Wage Rate Requirements set by the Department of Labor. This could ultimately result in questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Finding: 2022-004 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425D210045 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Per 29 CFR Part 5, 2 CFR Part 176, subpart C, and 2 CFR section 200.326, the District is required to include in their construction contract subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: During special provisions testing, it was noted that the District has the correct wording relating to the Wage Rate Requirements in the contracts but does not obtain any documentation from the contractor. Questioned Costs: Not applicable. Context: During our testing of special provisions, it was noted that 2 of 2 contractors selected had the proper wording relating to the Wage Rate Requirements in the contract but the District did not receive any documentation verifying the compliance. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with special provision requirements could result in paying contractors that are not in compliance with the Wage Rate Requirements set by the Department of Labor. This could ultimately result in questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Finding: 2022-004 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425D210045 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Per 29 CFR Part 5, 2 CFR Part 176, subpart C, and 2 CFR section 200.326, the District is required to include in their construction contract subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: During special provisions testing, it was noted that the District has the correct wording relating to the Wage Rate Requirements in the contracts but does not obtain any documentation from the contractor. Questioned Costs: Not applicable. Context: During our testing of special provisions, it was noted that 2 of 2 contractors selected had the proper wording relating to the Wage Rate Requirements in the contract but the District did not receive any documentation verifying the compliance. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with special provision requirements could result in paying contractors that are not in compliance with the Wage Rate Requirements set by the Department of Labor. This could ultimately result in questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Finding: 2022-004 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425D210045 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Per 29 CFR Part 5, 2 CFR Part 176, subpart C, and 2 CFR section 200.326, the District is required to include in their construction contract subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: During special provisions testing, it was noted that the District has the correct wording relating to the Wage Rate Requirements in the contracts but does not obtain any documentation from the contractor. Questioned Costs: Not applicable. Context: During our testing of special provisions, it was noted that 2 of 2 contractors selected had the proper wording relating to the Wage Rate Requirements in the contract but the District did not receive any documentation verifying the compliance. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with special provision requirements could result in paying contractors that are not in compliance with the Wage Rate Requirements set by the Department of Labor. This could ultimately result in questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Finding: 2022-004 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425D210045 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Per 29 CFR Part 5, 2 CFR Part 176, subpart C, and 2 CFR section 200.326, the District is required to include in their construction contract subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: During special provisions testing, it was noted that the District has the correct wording relating to the Wage Rate Requirements in the contracts but does not obtain any documentation from the contractor. Questioned Costs: Not applicable. Context: During our testing of special provisions, it was noted that 2 of 2 contractors selected had the proper wording relating to the Wage Rate Requirements in the contract but the District did not receive any documentation verifying the compliance. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with special provision requirements could result in paying contractors that are not in compliance with the Wage Rate Requirements set by the Department of Labor. This could ultimately result in questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Finding: 2022-004 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425D210045 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Per 29 CFR Part 5, 2 CFR Part 176, subpart C, and 2 CFR section 200.326, the District is required to include in their construction contract subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: During special provisions testing, it was noted that the District has the correct wording relating to the Wage Rate Requirements in the contracts but does not obtain any documentation from the contractor. Questioned Costs: Not applicable. Context: During our testing of special provisions, it was noted that 2 of 2 contractors selected had the proper wording relating to the Wage Rate Requirements in the contract but the District did not receive any documentation verifying the compliance. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with special provision requirements could result in paying contractors that are not in compliance with the Wage Rate Requirements set by the Department of Labor. This could ultimately result in questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Finding: 2022-004 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425D210045 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Per 29 CFR Part 5, 2 CFR Part 176, subpart C, and 2 CFR section 200.326, the District is required to include in their construction contract subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: During special provisions testing, it was noted that the District has the correct wording relating to the Wage Rate Requirements in the contracts but does not obtain any documentation from the contractor. Questioned Costs: Not applicable. Context: During our testing of special provisions, it was noted that 2 of 2 contractors selected had the proper wording relating to the Wage Rate Requirements in the contract but the District did not receive any documentation verifying the compliance. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with special provision requirements could result in paying contractors that are not in compliance with the Wage Rate Requirements set by the Department of Labor. This could ultimately result in questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Finding: 2022-004 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425D210045 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Per 29 CFR Part 5, 2 CFR Part 176, subpart C, and 2 CFR section 200.326, the District is required to include in their construction contract subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: During special provisions testing, it was noted that the District has the correct wording relating to the Wage Rate Requirements in the contracts but does not obtain any documentation from the contractor. Questioned Costs: Not applicable. Context: During our testing of special provisions, it was noted that 2 of 2 contractors selected had the proper wording relating to the Wage Rate Requirements in the contract but the District did not receive any documentation verifying the compliance. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with special provision requirements could result in paying contractors that are not in compliance with the Wage Rate Requirements set by the Department of Labor. This could ultimately result in questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Finding: 2022-004 Special Provisions ? Wage Rate Requirements Federal agency: U.S. Department of Education Federal program name: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425D210045 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Per 29 CFR Part 5, 2 CFR Part 176, subpart C, and 2 CFR section 200.326, the District is required to include in their construction contract subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the Department of Labor regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: During special provisions testing, it was noted that the District has the correct wording relating to the Wage Rate Requirements in the contracts but does not obtain any documentation from the contractor. Questioned Costs: Not applicable. Context: During our testing of special provisions, it was noted that 2 of 2 contractors selected had the proper wording relating to the Wage Rate Requirements in the contract but the District did not receive any documentation verifying the compliance. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with special provision requirements could result in paying contractors that are not in compliance with the Wage Rate Requirements set by the Department of Labor. This could ultimately result in questioned costs. Repeat Finding: Not applicable. Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Views of Responsible Officials: There is no disagreement with the audit finding.