2022-006 U.S. Department of Education Passed through State of Minnesota Education Stabilization Fund 84.425 Equipment/Real Property Management. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires internal control procedures to be performed over expenditures. Condition: During the course of our engagement, we noted that the District did not perform control procedures over equipment/real property expenditures in accordance with the District?s control policies and procedures. Cause: The District did not have adequate internal controls to ensure control procedures over equipment/real property expenditures in are being followed accordance with the District?s control policies and procedures. Effect: Internal controls procedures were not properly performed over equipment/real property expenditures Questioned Costs: None. Recommendation: We recommend the District enhance internal controls to ensure control procedures over equipment/real property expenditures in are being followed accordance with the District?s control policies and procedures. Management Response: Management agrees with this finding.
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-006 U.S. Department of Education Passed through State of Minnesota Education Stabilization Fund 84.425 Equipment/Real Property Management. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires internal control procedures to be performed over expenditures. Condition: During the course of our engagement, we noted that the District did not perform control procedures over equipment/real property expenditures in accordance with the District?s control policies and procedures. Cause: The District did not have adequate internal controls to ensure control procedures over equipment/real property expenditures in are being followed accordance with the District?s control policies and procedures. Effect: Internal controls procedures were not properly performed over equipment/real property expenditures Questioned Costs: None. Recommendation: We recommend the District enhance internal controls to ensure control procedures over equipment/real property expenditures in are being followed accordance with the District?s control policies and procedures. Management Response: Management agrees with this finding.
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-006 U.S. Department of Education Passed through State of Minnesota Education Stabilization Fund 84.425 Equipment/Real Property Management. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires internal control procedures to be performed over expenditures. Condition: During the course of our engagement, we noted that the District did not perform control procedures over equipment/real property expenditures in accordance with the District?s control policies and procedures. Cause: The District did not have adequate internal controls to ensure control procedures over equipment/real property expenditures in are being followed accordance with the District?s control policies and procedures. Effect: Internal controls procedures were not properly performed over equipment/real property expenditures Questioned Costs: None. Recommendation: We recommend the District enhance internal controls to ensure control procedures over equipment/real property expenditures in are being followed accordance with the District?s control policies and procedures. Management Response: Management agrees with this finding.
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-006 U.S. Department of Education Passed through State of Minnesota Education Stabilization Fund 84.425 Equipment/Real Property Management. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires internal control procedures to be performed over expenditures. Condition: During the course of our engagement, we noted that the District did not perform control procedures over equipment/real property expenditures in accordance with the District?s control policies and procedures. Cause: The District did not have adequate internal controls to ensure control procedures over equipment/real property expenditures in are being followed accordance with the District?s control policies and procedures. Effect: Internal controls procedures were not properly performed over equipment/real property expenditures Questioned Costs: None. Recommendation: We recommend the District enhance internal controls to ensure control procedures over equipment/real property expenditures in are being followed accordance with the District?s control policies and procedures. Management Response: Management agrees with this finding.
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar
2022-007 Uniform Guidance Policy Condition: During out audit, we discovered the District did not develop policies or procedures as required by the Uniform Guidance - ?200.313(c-e). Criteria: The District ?must? establish and maintain effective internal control over Federal awards that provides reasonable assurance that the District is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The District did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The District was out of compliance with this requirement. Recommendation: The District should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The District is awar