FAC Explorer

Audit 36651

FY End
2022-06-30
Total Expended
$1.44M
Findings
8
Programs
13
Organization: Isd #485 Royalton (MN)
Year: 2022 Accepted: 2023-01-09
Auditor: Bergankdv LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30840 2022-002 Significant Deficiency - L
30841 2022-002 Significant Deficiency - L
30842 2022-002 Significant Deficiency - L
30843 2022-002 Significant Deficiency - L
607282 2022-002 Significant Deficiency - L
607283 2022-002 Significant Deficiency - L
607284 2022-002 Significant Deficiency - L
607285 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $500,409 Yes 1
84.425 Covid-19 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund $288,891 - 0
10.553 School Breakfast Program $140,469 Yes 1
32.009 Covid-19 - Emergency Connectivity Fund Program $110,678 - 0
84.425 Covid-19 - Education Stabilization Fund - American Rescue Plan - Elementary and Secondary School Emergency Relief $104,695 - 0
84.010 Title I Grants to Local Educational Agencies $88,817 - 0
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $68,353 - 0
10.555 National School Lunch Program - Commodities (noncash) $44,581 Yes 1
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $40,000 - 0
10.555 Covid-19 - Supply Chain Assistance Funds $22,531 Yes 1
84.367 Supporting Effective Instruction State Grants $14,414 - 0
84.425 Covid-19 - Education Stabilization Fund - Governor's Emergency Education Relief Fund $12,591 - 0
84.048 Career and Technical Education -- Basic Grants to States $2,893 - 0

Contacts

Name Title Type
CUG2ZU1JMZC2 Scott Marine Auditee
5079515959 Nancy Schulzetenberg Auditor
No contacts on file

Notes to SEFA

Title: Inventory Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the District under programs of the federal government for the year ended June 30, 2022, and is presented on the modified accrual basis of accounting. The information in this Schedule 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in, the preparation of the modified accrual basis financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Inventories of commodities donated by the U.S. Department of Agriculture are recorded at market value in the Food Service Fund as inventory. Revenue and expenditures are recorded when commodities are used.
Title: Pass-Through Grant Numbers Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the District under programs of the federal government for the year ended June 30, 2022, and is presented on the modified accrual basis of accounting. The information in this Schedule 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in, the preparation of the modified accrual basis financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. All pass-through entities listed above use the same Assistance Listing numbers as the federal grantors to identify these grants and have not assigned any additional identifying numbers.

Finding Details

Finding 2022-002
Criteria or Specific Requirement: Internal controls that assure all requests for reimbursement are properly entered, reviewed, and submitted. Condition: We selected monthly reimbursement submissions for testing. The District could not readily provide back-up documentation for the number of meals submitted for reimbursement through the CLICS reporting system as the District purged its data in the Skyward system at year-end. Context: The District is not retaining data necessary to complete audit procedures. Effect or Potential Effect: Verification of monthly reimbursement submissions as required by the audit requirements of the Uniform Guidance may not be possible. Cause: The District purged its data in the Skyward system at year-end. Recommendation: Follow the District's record retention policy and maintain back-up documentation for required time period.
Finding 2022-002
Criteria or Specific Requirement: Internal controls that assure all requests for reimbursement are properly entered, reviewed, and submitted. Condition: We selected monthly reimbursement submissions for testing. The District could not readily provide back-up documentation for the number of meals submitted for reimbursement through the CLICS reporting system as the District purged its data in the Skyward system at year-end. Context: The District is not retaining data necessary to complete audit procedures. Effect or Potential Effect: Verification of monthly reimbursement submissions as required by the audit requirements of the Uniform Guidance may not be possible. Cause: The District purged its data in the Skyward system at year-end. Recommendation: Follow the District's record retention policy and maintain back-up documentation for required time period.
Finding 2022-002
Criteria or Specific Requirement: Internal controls that assure all requests for reimbursement are properly entered, reviewed, and submitted. Condition: We selected monthly reimbursement submissions for testing. The District could not readily provide back-up documentation for the number of meals submitted for reimbursement through the CLICS reporting system as the District purged its data in the Skyward system at year-end. Context: The District is not retaining data necessary to complete audit procedures. Effect or Potential Effect: Verification of monthly reimbursement submissions as required by the audit requirements of the Uniform Guidance may not be possible. Cause: The District purged its data in the Skyward system at year-end. Recommendation: Follow the District's record retention policy and maintain back-up documentation for required time period.
Finding 2022-002
Criteria or Specific Requirement: Internal controls that assure all requests for reimbursement are properly entered, reviewed, and submitted. Condition: We selected monthly reimbursement submissions for testing. The District could not readily provide back-up documentation for the number of meals submitted for reimbursement through the CLICS reporting system as the District purged its data in the Skyward system at year-end. Context: The District is not retaining data necessary to complete audit procedures. Effect or Potential Effect: Verification of monthly reimbursement submissions as required by the audit requirements of the Uniform Guidance may not be possible. Cause: The District purged its data in the Skyward system at year-end. Recommendation: Follow the District's record retention policy and maintain back-up documentation for required time period.
Finding 2022-002
Criteria or Specific Requirement: Internal controls that assure all requests for reimbursement are properly entered, reviewed, and submitted. Condition: We selected monthly reimbursement submissions for testing. The District could not readily provide back-up documentation for the number of meals submitted for reimbursement through the CLICS reporting system as the District purged its data in the Skyward system at year-end. Context: The District is not retaining data necessary to complete audit procedures. Effect or Potential Effect: Verification of monthly reimbursement submissions as required by the audit requirements of the Uniform Guidance may not be possible. Cause: The District purged its data in the Skyward system at year-end. Recommendation: Follow the District's record retention policy and maintain back-up documentation for required time period.
Finding 2022-002
Criteria or Specific Requirement: Internal controls that assure all requests for reimbursement are properly entered, reviewed, and submitted. Condition: We selected monthly reimbursement submissions for testing. The District could not readily provide back-up documentation for the number of meals submitted for reimbursement through the CLICS reporting system as the District purged its data in the Skyward system at year-end. Context: The District is not retaining data necessary to complete audit procedures. Effect or Potential Effect: Verification of monthly reimbursement submissions as required by the audit requirements of the Uniform Guidance may not be possible. Cause: The District purged its data in the Skyward system at year-end. Recommendation: Follow the District's record retention policy and maintain back-up documentation for required time period.
Finding 2022-002
Criteria or Specific Requirement: Internal controls that assure all requests for reimbursement are properly entered, reviewed, and submitted. Condition: We selected monthly reimbursement submissions for testing. The District could not readily provide back-up documentation for the number of meals submitted for reimbursement through the CLICS reporting system as the District purged its data in the Skyward system at year-end. Context: The District is not retaining data necessary to complete audit procedures. Effect or Potential Effect: Verification of monthly reimbursement submissions as required by the audit requirements of the Uniform Guidance may not be possible. Cause: The District purged its data in the Skyward system at year-end. Recommendation: Follow the District's record retention policy and maintain back-up documentation for required time period.
Finding 2022-002
Criteria or Specific Requirement: Internal controls that assure all requests for reimbursement are properly entered, reviewed, and submitted. Condition: We selected monthly reimbursement submissions for testing. The District could not readily provide back-up documentation for the number of meals submitted for reimbursement through the CLICS reporting system as the District purged its data in the Skyward system at year-end. Context: The District is not retaining data necessary to complete audit procedures. Effect or Potential Effect: Verification of monthly reimbursement submissions as required by the audit requirements of the Uniform Guidance may not be possible. Cause: The District purged its data in the Skyward system at year-end. Recommendation: Follow the District's record retention policy and maintain back-up documentation for required time period.