FAC Explorer

Audit 373658

FY End
2025-06-30
Total Expended
$762,299
Findings
2
Programs
7
Organization: Independent School District #116 (MN)
Year: 2025 Accepted: 2025-12-09
Auditor: SCHLENNER WENNER & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164273 2025-004 Material Weakness Yes E
1164274 2025-004 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $394,449 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $153,453 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $93,170 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $68,859 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $33,992 Yes 0
84.425 EDUCATION STABILIZATION FUND $10,877 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $7,499 Yes 0

Contacts

Name Title Type
U3MPA1W6KMB3 Melissa Berry Auditee
2187462102 Jon Archer Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Independent School District No. 116 (the District) under programs of the federal government for the year ended June 30, 2025. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a select portion of the operations of Independent School District No. 116, it is not intended to and does not present the financial position or changes in financial position of Independent School District No. 116.
The District did not pass through any federal funds to subrecipients during the year ended June 30, 2025.
The District's pass-through identifier is unknown.
Nonmonetary assistance is reported in the Schedule at the fair market value of commodities received and disbursed for the USDA National School Lunch Program Commodities (ALN # 10.555). Revenues and expenditures are recorded when commodities are received.

Finding Details

Finding 2025-004
Finding 2025-004 School Nutrition Program Meal Claims Federal Program: ALN 10.553/10.555 Child Nutrition Cluster Condition: The District failed to properly report the number of student meals that were served and reported to the State via CLiCS, for which Federal funding was received. Criteria: The District is required to accurately monitor, record, and report the numbers of meals that were served to students, including how many of these meals were served to students with a free or reduced status. This reporting determines State and Federal reimbursement rates the District receives for meals served. Cause: The District incorrectly reported free and reduced meals under the paid meal category in their CLiCS submission to the State. Effect: The failure to properly categorize free and reduced meals resulted in the District incorrectly receiving State reimbursements for free and reduced meals rather than those meals being reimbursed by Federal aid. Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance. Recommendation: We recommend that the District evaluate current procedures for accurately monitoring, recording, and reporting the number of meals served and ensure proper meal counts are reported to the State. Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.