FAC Explorer

Audit 380388

FY End
2025-06-30
Total Expended
$2.82M
Findings
1
Programs
19
Organization: Isd #317 - Deer River (MN)
Year: 2025 Accepted: 2026-01-08
Auditor: BERGANKDV LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168534 2025-003 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
84.041 IMPACT AID $892,566 Yes 0
84.215 INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS $423,367 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $303,693 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $258,125 Yes 1
84.425 EDUCATION STABILIZATION FUND $192,001 Yes 0
84.323 SPECIAL EDUCATION - STATE PERSONNEL DEVELOPMENT $157,364 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $125,814 Yes 0
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $122,159 Yes 0
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $105,603 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $94,573 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $35,569 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $24,968 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $16,418 Yes 0
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $16,243 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $6,351 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $5,891 Yes 0
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $2,204 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $1,691 Yes 0
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $1,662 Yes 0

Contacts

Name Title Type
PCHXX531KJL4 Jennifer Drotts Auditee
2182462420 Nancy Schulzetenberg Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the District under programs of the federal government for the year ended June 30, 2025. 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). 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, changes of net assets, or cash flows of the District.
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.
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.

Finding Details

Finding 2025-003
Criteria: The Uniform Guidance section 200.430 requires documentation of employee time and effort that accurately reflects the work performed and supports the allocation of salaries and wages to the federal program. Condition: We noted that time and effect documentation was not maintained for employees coded to the Title I Grants to Local Education Agencies program. Context: This finding impacts the expenditures charged to the Title I Grants to Local Education Agencies federal award. Cause: The District was unaware of the requirement. Effect or Potential Effect: Unallowable salaries or wages may have been charged to the federal award. Questioned Costs: None Recommendation: Maintain records for time and effort accurately reflect the work performed. Salaries and benefits charged the federal award must be based on these records