FAC Explorer

Audit 376318

FY End
2025-06-30
Total Expended
$806,896
Findings
2
Programs
13
Organization: Northern Cass Public School District #97 (ND)
Year: 2025 Accepted: 2025-12-19
Auditor: EIDE BAILLY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1165653 2025-003 Material Weakness Yes M
1165654 2025-003 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $130,588 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $89,793 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $51,153 Yes 0
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $49,048 Yes 1
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $29,647 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $24,143 Yes 0
84.425 EDUCATION STABILIZATION FUND $11,763 Yes 0
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $10,000 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $10,000 Yes 0
93.110 MATERNAL AND CHILD HEALTH FEDERAL CONSOLIDATED PROGRAMS $5,412 Yes 0
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $4,578 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $1,127 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $197 Yes 0

Contacts

Name Title Type
LA2LULFD6249 Paige Carlson Auditee
7018742322 Brian Stavenger Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Northern Cass Public School District ("the District") under programs of the federal government for the year ended June 30, 2025. The information 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). 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 or changes in net position/fund balance of the District.
Expenditures reported in the schedule are reported on the modified cash basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures reported in the schedule are reported on the modified cash basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis.
The District has not elected to use the 10% de minimis cost rate.
As the District reports its financial statements under the modified cash basis of accounting, noncash assistance is not included in the schedule. See the Notes to the SEFA for table.

Finding Details

Finding 2025-003
Department of Education, passed through the North Dakota Department of Public Instruction ALN 84.371C, award numbers S371C190005 and S371C190005-22DD, Comprehensive Literacy State Development. Subrecipient Monitoring Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria - Requirements contained in 2 CFR Part 200.331 specifies that pass-through entities be responsible for identifying Federal Award information and applicable compliance requirements at the time of awards to subrecipients; for monitoring the subrecipient's use for Federal awards; providing reasonable assurance that the subrecipient administers Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements; ensuring that subrecipients have required audits completed, reviewing the results of those audits; and evaluating the impact of subrecipient activities on the pass-through entity's ability to comply with applicable Federal regulations. Condition - There were no formal agreements between the District and its subrecipients as required in 2 CFR 200.331 and no formal subrecipient monitoring procedures were being performed. Cause - The District's agreements with subrecipients must properly follow Uniform Guidance and no formal monitoring procedures were in place. Effect - Lacking controls could lead to noncompliance with the requirements of the program by subrecipients and could require the return of grant funds to the grantor agency or the entity receiving less grant funds than they were eligible for. Questioned Costs - None reported Context/Sampling - 100% of the subrecipient entities were selected for subrecipient monitoring testing. Repeat Finding from Prior Year - No Recommendation - We recommend the District maintain formal agreements with the subrecipient entities that include the Uniform Guidance language and implement formal monitoring processes over subrecipient entities. Views of Responsible Officials - There is no disagreement with the audit finding.