Audit 357059

Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 and 10.582 Federal Award Identification Number and Year: 232MN061N1199, 2023 Pass-Through Agency: Minnesota Department of Education Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matter Criteria: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. In Minnesota school districts, reporting is performed monthly to a system known as CLiCS. The data consists of the meal counts for each school site. The data is used by MDE to calculate the state and federal reimbursement funds to be disbursed to the District on a monthly basis. Condition: During testing of a sample of MDE claims during the year, we noted discrepancies in between supporting workpapers and reports including a transposition error for an amount submitted to CLiCS. Questioned Costs: $641 Context: Claims reported to MDE contained a transposition error from supporting meal count workpapers. Cause: Improper review of the claims reported. Effect: The District was not in compliance with the Uniform Guidance requirements around reporting. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the District reviews its procedures and controls over reporting for the Child Nutrition Cluster program to ensure all reports are accurately reporting information and are reviewed by someone other than the preparer and that review is documented prior to submission of the report. View of Responsible Official: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 and 10.582 Federal Award Identification Number and Year: 232MN061N1199, 2023 Pass-Through Agency: Minnesota Department of Education Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matter Criteria: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. In Minnesota school districts, reporting is performed monthly to a system known as CLiCS. The data consists of the meal counts for each school site. The data is used by MDE to calculate the state and federal reimbursement funds to be disbursed to the District on a monthly basis. Condition: During testing of a sample of MDE claims during the year, we noted discrepancies in between supporting workpapers and reports including a transposition error for an amount submitted to CLiCS. Questioned Costs: $641 Context: Claims reported to MDE contained a transposition error from supporting meal count workpapers. Cause: Improper review of the claims reported. Effect: The District was not in compliance with the Uniform Guidance requirements around reporting. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the District reviews its procedures and controls over reporting for the Child Nutrition Cluster program to ensure all reports are accurately reporting information and are reviewed by someone other than the preparer and that review is documented prior to submission of the report. View of Responsible Official: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 and 10.582 Federal Award Identification Number and Year: 232MN061N1199, 2023 Pass-Through Agency: Minnesota Department of Education Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matter Criteria: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. In Minnesota school districts, reporting is performed monthly to a system known as CLiCS. The data consists of the meal counts for each school site. The data is used by MDE to calculate the state and federal reimbursement funds to be disbursed to the District on a monthly basis. Condition: During testing of a sample of MDE claims during the year, we noted discrepancies in between supporting workpapers and reports including a transposition error for an amount submitted to CLiCS. Questioned Costs: $641 Context: Claims reported to MDE contained a transposition error from supporting meal count workpapers. Cause: Improper review of the claims reported. Effect: The District was not in compliance with the Uniform Guidance requirements around reporting. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the District reviews its procedures and controls over reporting for the Child Nutrition Cluster program to ensure all reports are accurately reporting information and are reviewed by someone other than the preparer and that review is documented prior to submission of the report. View of Responsible Official: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 and 10.582 Federal Award Identification Number and Year: 232MN061N1199, 2023 Pass-Through Agency: Minnesota Department of Education Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matter Criteria: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. In Minnesota school districts, reporting is performed monthly to a system known as CLiCS. The data consists of the meal counts for each school site. The data is used by MDE to calculate the state and federal reimbursement funds to be disbursed to the District on a monthly basis. Condition: During testing of a sample of MDE claims during the year, we noted discrepancies in between supporting workpapers and reports including a transposition error for an amount submitted to CLiCS. Questioned Costs: $641 Context: Claims reported to MDE contained a transposition error from supporting meal count workpapers. Cause: Improper review of the claims reported. Effect: The District was not in compliance with the Uniform Guidance requirements around reporting. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the District reviews its procedures and controls over reporting for the Child Nutrition Cluster program to ensure all reports are accurately reporting information and are reviewed by someone other than the preparer and that review is documented prior to submission of the report. View of Responsible Official: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 and 10.582 Federal Award Identification Number and Year: 232MN061N1199, 2023 Pass-Through Agency: Minnesota Department of Education Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matter Criteria: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. In Minnesota school districts, reporting is performed monthly to a system known as CLiCS. The data consists of the meal counts for each school site. The data is used by MDE to calculate the state and federal reimbursement funds to be disbursed to the District on a monthly basis. Condition: During testing of a sample of MDE claims during the year, we noted discrepancies in between supporting workpapers and reports including a transposition error for an amount submitted to CLiCS. Questioned Costs: $641 Context: Claims reported to MDE contained a transposition error from supporting meal count workpapers. Cause: Improper review of the claims reported. Effect: The District was not in compliance with the Uniform Guidance requirements around reporting. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the District reviews its procedures and controls over reporting for the Child Nutrition Cluster program to ensure all reports are accurately reporting information and are reviewed by someone other than the preparer and that review is documented prior to submission of the report. View of Responsible Official: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 and 10.582 Federal Award Identification Number and Year: 232MN061N1199, 2023 Pass-Through Agency: Minnesota Department of Education Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matter Criteria: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. In Minnesota school districts, reporting is performed monthly to a system known as CLiCS. The data consists of the meal counts for each school site. The data is used by MDE to calculate the state and federal reimbursement funds to be disbursed to the District on a monthly basis. Condition: During testing of a sample of MDE claims during the year, we noted discrepancies in between supporting workpapers and reports including a transposition error for an amount submitted to CLiCS. Questioned Costs: $641 Context: Claims reported to MDE contained a transposition error from supporting meal count workpapers. Cause: Improper review of the claims reported. Effect: The District was not in compliance with the Uniform Guidance requirements around reporting. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the District reviews its procedures and controls over reporting for the Child Nutrition Cluster program to ensure all reports are accurately reporting information and are reviewed by someone other than the preparer and that review is documented prior to submission of the report. View of Responsible Official: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 and 10.582 Federal Award Identification Number and Year: 232MN061N1199, 2023 Pass-Through Agency: Minnesota Department of Education Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matter Criteria: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. In Minnesota school districts, reporting is performed monthly to a system known as CLiCS. The data consists of the meal counts for each school site. The data is used by MDE to calculate the state and federal reimbursement funds to be disbursed to the District on a monthly basis. Condition: During testing of a sample of MDE claims during the year, we noted discrepancies in between supporting workpapers and reports including a transposition error for an amount submitted to CLiCS. Questioned Costs: $641 Context: Claims reported to MDE contained a transposition error from supporting meal count workpapers. Cause: Improper review of the claims reported. Effect: The District was not in compliance with the Uniform Guidance requirements around reporting. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the District reviews its procedures and controls over reporting for the Child Nutrition Cluster program to ensure all reports are accurately reporting information and are reviewed by someone other than the preparer and that review is documented prior to submission of the report. View of Responsible Official: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Education Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Federal Award Identification Number and Year: SLFRP2619, 2023 Pass-Through Agency: Minnesota Department of Education Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance Criteria: Non-federal entities other than states must follow the procurement standards set out at c CFR sections 200.318 through 200.326. This includes utilizing one of the five allowable procurement methods, including small purchase guidelines for items over the micro-purchase threshold and sealed bids, competitive proposals, or noncompetitive proposals when items exceed the simplified acquisition threshold. In addition, the Uniform Guidance requires that the entity maintain records sufficient to detail the history of the procurement. Condition: During our testing of the District’s procurements within the State and Local Fiscal Recovery Funds program, it was noted that all three procurements tested did not have sufficient documentation recording the appropriate method and history of the transaction. Questioned Costs: None Context: The three procurements which were tested did not retain documentation detailing the procurement process or what quotes were obtained. Cause: Time pressure led to this requirement not being met. Effect: The District was not in compliance with the documentation requirements for procurement transactions as detailed in the Uniform Guidance. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the District reviews its procedures and controls over procurement for the Coronavirus State and Local Fiscal Recovery Funds program to ensure it is following federal guidance and internal policies over the procurement process and documenting the appropriate method and history of the transaction. View of Responsible Official: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Education Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Federal Award Identification Number and Year: SLFRP2619, 2023 Pass-Through Agency: Minnesota Department of Education Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance Criteria: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. Condition: During testing, it was noted there was no documentation of review of the required SLFRF reports prior to submission to MDE. Questioned Costs: None Context: No documentation was maintained over the review of any of the required SLFRF reports. Cause: The District was unaware of documentation requirements. Effect: The District was not in compliance with the Uniform Guidance requirements around reporting. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the District reviews its procedures and controls over reporting for the Coronavirus State and Local Fiscal Recovery Funds program to ensure all reports are accurately reporting information and are reviewed by someone other than the preparer and that review is documented prior to submission of the report. View of Responsible Official: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 and 10.582 Federal Award Identification Number and Year: 232MN061N1199, 2023 Pass-Through Agency: Minnesota Department of Education Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matter Criteria: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. In Minnesota school districts, reporting is performed monthly to a system known as CLiCS. The data consists of the meal counts for each school site. The data is used by MDE to calculate the state and federal reimbursement funds to be disbursed to the District on a monthly basis. Condition: During testing of a sample of MDE claims during the year, we noted discrepancies in between supporting workpapers and reports including a transposition error for an amount submitted to CLiCS. Questioned Costs: $641 Context: Claims reported to MDE contained a transposition error from supporting meal count workpapers. Cause: Improper review of the claims reported. Effect: The District was not in compliance with the Uniform Guidance requirements around reporting. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the District reviews its procedures and controls over reporting for the Child Nutrition Cluster program to ensure all reports are accurately reporting information and are reviewed by someone other than the preparer and that review is documented prior to submission of the report. View of Responsible Official: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 and 10.582 Federal Award Identification Number and Year: 232MN061N1199, 2023 Pass-Through Agency: Minnesota Department of Education Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matter Criteria: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. In Minnesota school districts, reporting is performed monthly to a system known as CLiCS. The data consists of the meal counts for each school site. The data is used by MDE to calculate the state and federal reimbursement funds to be disbursed to the District on a monthly basis. Condition: During testing of a sample of MDE claims during the year, we noted discrepancies in between supporting workpapers and reports including a transposition error for an amount submitted to CLiCS. Questioned Costs: $641 Context: Claims reported to MDE contained a transposition error from supporting meal count workpapers. Cause: Improper review of the claims reported. Effect: The District was not in compliance with the Uniform Guidance requirements around reporting. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the District reviews its procedures and controls over reporting for the Child Nutrition Cluster program to ensure all reports are accurately reporting information and are reviewed by someone other than the preparer and that review is documented prior to submission of the report. View of Responsible Official: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 and 10.582 Federal Award Identification Number and Year: 232MN061N1199, 2023 Pass-Through Agency: Minnesota Department of Education Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matter Criteria: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. In Minnesota school districts, reporting is performed monthly to a system known as CLiCS. The data consists of the meal counts for each school site. The data is used by MDE to calculate the state and federal reimbursement funds to be disbursed to the District on a monthly basis. Condition: During testing of a sample of MDE claims during the year, we noted discrepancies in between supporting workpapers and reports including a transposition error for an amount submitted to CLiCS. Questioned Costs: $641 Context: Claims reported to MDE contained a transposition error from supporting meal count workpapers. Cause: Improper review of the claims reported. Effect: The District was not in compliance with the Uniform Guidance requirements around reporting. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the District reviews its procedures and controls over reporting for the Child Nutrition Cluster program to ensure all reports are accurately reporting information and are reviewed by someone other than the preparer and that review is documented prior to submission of the report. View of Responsible Official: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 and 10.582 Federal Award Identification Number and Year: 232MN061N1199, 2023 Pass-Through Agency: Minnesota Department of Education Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matter Criteria: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. In Minnesota school districts, reporting is performed monthly to a system known as CLiCS. The data consists of the meal counts for each school site. The data is used by MDE to calculate the state and federal reimbursement funds to be disbursed to the District on a monthly basis. Condition: During testing of a sample of MDE claims during the year, we noted discrepancies in between supporting workpapers and reports including a transposition error for an amount submitted to CLiCS. Questioned Costs: $641 Context: Claims reported to MDE contained a transposition error from supporting meal count workpapers. Cause: Improper review of the claims reported. Effect: The District was not in compliance with the Uniform Guidance requirements around reporting. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the District reviews its procedures and controls over reporting for the Child Nutrition Cluster program to ensure all reports are accurately reporting information and are reviewed by someone other than the preparer and that review is documented prior to submission of the report. View of Responsible Official: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 and 10.582 Federal Award Identification Number and Year: 232MN061N1199, 2023 Pass-Through Agency: Minnesota Department of Education Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matter Criteria: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. In Minnesota school districts, reporting is performed monthly to a system known as CLiCS. The data consists of the meal counts for each school site. The data is used by MDE to calculate the state and federal reimbursement funds to be disbursed to the District on a monthly basis. Condition: During testing of a sample of MDE claims during the year, we noted discrepancies in between supporting workpapers and reports including a transposition error for an amount submitted to CLiCS. Questioned Costs: $641 Context: Claims reported to MDE contained a transposition error from supporting meal count workpapers. Cause: Improper review of the claims reported. Effect: The District was not in compliance with the Uniform Guidance requirements around reporting. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the District reviews its procedures and controls over reporting for the Child Nutrition Cluster program to ensure all reports are accurately reporting information and are reviewed by someone other than the preparer and that review is documented prior to submission of the report. View of Responsible Official: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 and 10.582 Federal Award Identification Number and Year: 232MN061N1199, 2023 Pass-Through Agency: Minnesota Department of Education Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matter Criteria: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. In Minnesota school districts, reporting is performed monthly to a system known as CLiCS. The data consists of the meal counts for each school site. The data is used by MDE to calculate the state and federal reimbursement funds to be disbursed to the District on a monthly basis. Condition: During testing of a sample of MDE claims during the year, we noted discrepancies in between supporting workpapers and reports including a transposition error for an amount submitted to CLiCS. Questioned Costs: $641 Context: Claims reported to MDE contained a transposition error from supporting meal count workpapers. Cause: Improper review of the claims reported. Effect: The District was not in compliance with the Uniform Guidance requirements around reporting. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the District reviews its procedures and controls over reporting for the Child Nutrition Cluster program to ensure all reports are accurately reporting information and are reviewed by someone other than the preparer and that review is documented prior to submission of the report. View of Responsible Official: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 and 10.582 Federal Award Identification Number and Year: 232MN061N1199, 2023 Pass-Through Agency: Minnesota Department of Education Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matter Criteria: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. In Minnesota school districts, reporting is performed monthly to a system known as CLiCS. The data consists of the meal counts for each school site. The data is used by MDE to calculate the state and federal reimbursement funds to be disbursed to the District on a monthly basis. Condition: During testing of a sample of MDE claims during the year, we noted discrepancies in between supporting workpapers and reports including a transposition error for an amount submitted to CLiCS. Questioned Costs: $641 Context: Claims reported to MDE contained a transposition error from supporting meal count workpapers. Cause: Improper review of the claims reported. Effect: The District was not in compliance with the Uniform Guidance requirements around reporting. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the District reviews its procedures and controls over reporting for the Child Nutrition Cluster program to ensure all reports are accurately reporting information and are reviewed by someone other than the preparer and that review is documented prior to submission of the report. View of Responsible Official: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Education Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Federal Award Identification Number and Year: SLFRP2619, 2023 Pass-Through Agency: Minnesota Department of Education Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance Criteria: Non-federal entities other than states must follow the procurement standards set out at c CFR sections 200.318 through 200.326. This includes utilizing one of the five allowable procurement methods, including small purchase guidelines for items over the micro-purchase threshold and sealed bids, competitive proposals, or noncompetitive proposals when items exceed the simplified acquisition threshold. In addition, the Uniform Guidance requires that the entity maintain records sufficient to detail the history of the procurement. Condition: During our testing of the District’s procurements within the State and Local Fiscal Recovery Funds program, it was noted that all three procurements tested did not have sufficient documentation recording the appropriate method and history of the transaction. Questioned Costs: None Context: The three procurements which were tested did not retain documentation detailing the procurement process or what quotes were obtained. Cause: Time pressure led to this requirement not being met. Effect: The District was not in compliance with the documentation requirements for procurement transactions as detailed in the Uniform Guidance. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the District reviews its procedures and controls over procurement for the Coronavirus State and Local Fiscal Recovery Funds program to ensure it is following federal guidance and internal policies over the procurement process and documenting the appropriate method and history of the transaction. View of Responsible Official: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Education Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Federal Award Identification Number and Year: SLFRP2619, 2023 Pass-Through Agency: Minnesota Department of Education Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance Criteria: The School should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. Condition: During testing, it was noted there was no documentation of review of the required SLFRF reports prior to submission to MDE. Questioned Costs: None Context: No documentation was maintained over the review of any of the required SLFRF reports. Cause: The District was unaware of documentation requirements. Effect: The District was not in compliance with the Uniform Guidance requirements around reporting. Repeat Finding: This is not a repeat finding from the prior year. Recommendation: We recommend that the District reviews its procedures and controls over reporting for the Coronavirus State and Local Fiscal Recovery Funds program to ensure all reports are accurately reporting information and are reviewed by someone other than the preparer and that review is documented prior to submission of the report. View of Responsible Official: There is no disagreement with the audit finding.