FAC Explorer

Audit 373743

FY End
2025-06-30
Total Expended
$968,839
Findings
4
Programs
5
Organization: Pine River-Backus Public Schools Independent School District No. 2174 (MN)
Year: 2025 Accepted: 2025-12-10
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164316 2025-002 Material Weakness Yes L
1164317 2025-002 Material Weakness Yes L
1164318 2025-002 Material Weakness Yes L
1164319 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $356,867 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $121,727 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $74,311 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $5,238 Yes 1
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $3,105 Yes 0

Contacts

Name Title Type
UVNKK29G4DN5 Jolene Bengtson Auditee
2185878082 Mary Reedy Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards presents the expenditures of all federal financial assistance programs of Independent School District No. 2174 for the year ended June 30, 2025. The reporting entity is defined in Note 1 to the District’s 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 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 select 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.

Finding Details

Finding 2025-002
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: 212MN061N1199 – 2025 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2174-000 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The District should have controls in place to ensure the accuracy of all draws for the District’s Child Nutrition Cluster program, made via the reporting of meal counts in CLiCS. These controls should be formally documented to ensure they have been properly implemented. Condition: During report testing, it was noted that 1 out of 5 reports tested did not contain documentation of review and approval of the District’s CLiCS meal count reports prior to submission. Questioned costs: No Context: One of five reports tested had no review and approval process documented. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with reporting requirements could result in meal counts being reported going undetected or not being detected in a timely manner. This could ultimately result in questioned costs. Repeat finding: No Recommendation: We recommend the District review and approve the CLiCS meals counts reports timely and before they are submitted. Views of responsible officials: There is no disagreement with the audit finding.