Audit 39323

FY End
2022-06-30
Total Expended
$938,776
Findings
12
Programs
11
Year: 2022 Accepted: 2022-11-29
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
43599 2022-004 Material Weakness - I
43600 2022-005 Material Weakness - L
43601 2022-004 Material Weakness - I
43602 2022-005 Material Weakness - L
43603 2022-004 Material Weakness - I
43604 2022-005 Material Weakness - L
620041 2022-004 Material Weakness - I
620042 2022-005 Material Weakness - L
620043 2022-004 Material Weakness - I
620044 2022-005 Material Weakness - L
620045 2022-004 Material Weakness - I
620046 2022-005 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $109,856 - 0
10.553 School Breakfast Program $61,023 Yes 2
84.010 Title I Grants to Local Educational Agencies $59,942 - 0
84.358 Rural Education $39,317 - 0
32.009 Emergency Connectivity Fund Program $20,724 - 0
10.555 National School Lunch Program $14,681 Yes 2
84.367 Improving Teacher Quality State Grants $12,912 - 0
84.425 Education Stabilization Fund $11,173 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
10.558 Child and Adult Care Food Program $8,718 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $4,890 - 0

Contacts

Name Title Type
LWVEQDR22MJ4 Tammy Larson Auditee
2133386011 Derek Flanagan Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting. Whenapplicable, 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. No federal financialassistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activityof the District under programs of the federal government for the year ended June 30, 2022. The information ispresented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative 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 anddoes not present the financial position or changes in net position of the District.
Title: Food Donation Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting. Whenapplicable, 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. No federal financialassistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in this schedule at the fair market value of commodities received anddisbursed. At June 30, 2022 the District had food commodities totaling $6,274 in inventory.

Finding Details

Department of Agriculture, passed through Minnesota Department of Education Federal Financial Assistance Listing/CFDA Number 10.553/10.555 Child Nutrition Cluster Procurement, Suspension, and Debarment Material Weakness in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension, and debarment it was identified that there was no review of vendors to ensure that they are not suspended or debarred before purchases are made. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported Context/Sampling - Overall procurement policy. Repeat Finding from Prior Years - No Recommendation - We recommend that management establish a formal process to review vendors before purchases are made to ensure they are not suspended or debarred and are in compliance with the Uniform Guidance and 2 CFR sections 200.318 through 200.326. Views of Responsible Officials - There is no disagreement with the audit finding.
Department of Agriculture, passed through Minnesota Department of Education Federal Financial Assistance Listing/CFDA Number 10.553/10.555 Child Nutrition Cluster Reporting Material Weakness in Internal Control Over Compliance Criteria - Uniform Guidance and 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c) set forth the reporting requirements for recipients. Condition - In our testing of reporting, it was identified that there was no review of monthly meal counts submitted to Minnesota Department of Education. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - Risk of incorrect meal reimbursements received from the state and further monetary corrections. Questioned Costs - None reported Context/Sampling - A nonstatistical sample of 4 reports out of 12 reports were selected for testing. Repeat Finding from Prior Years - No Recommendation - We recommend that management establish a written policy that provides for review of monthly meal counts submitted to Minnesota Department of Education. Views of Responsible Officials - There is no disagreement with the audit finding.
Department of Agriculture, passed through Minnesota Department of Education Federal Financial Assistance Listing/CFDA Number 10.553/10.555 Child Nutrition Cluster Procurement, Suspension, and Debarment Material Weakness in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension, and debarment it was identified that there was no review of vendors to ensure that they are not suspended or debarred before purchases are made. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported Context/Sampling - Overall procurement policy. Repeat Finding from Prior Years - No Recommendation - We recommend that management establish a formal process to review vendors before purchases are made to ensure they are not suspended or debarred and are in compliance with the Uniform Guidance and 2 CFR sections 200.318 through 200.326. Views of Responsible Officials - There is no disagreement with the audit finding.
Department of Agriculture, passed through Minnesota Department of Education Federal Financial Assistance Listing/CFDA Number 10.553/10.555 Child Nutrition Cluster Reporting Material Weakness in Internal Control Over Compliance Criteria - Uniform Guidance and 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c) set forth the reporting requirements for recipients. Condition - In our testing of reporting, it was identified that there was no review of monthly meal counts submitted to Minnesota Department of Education. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - Risk of incorrect meal reimbursements received from the state and further monetary corrections. Questioned Costs - None reported Context/Sampling - A nonstatistical sample of 4 reports out of 12 reports were selected for testing. Repeat Finding from Prior Years - No Recommendation - We recommend that management establish a written policy that provides for review of monthly meal counts submitted to Minnesota Department of Education. Views of Responsible Officials - There is no disagreement with the audit finding.
Department of Agriculture, passed through Minnesota Department of Education Federal Financial Assistance Listing/CFDA Number 10.553/10.555 Child Nutrition Cluster Procurement, Suspension, and Debarment Material Weakness in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension, and debarment it was identified that there was no review of vendors to ensure that they are not suspended or debarred before purchases are made. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported Context/Sampling - Overall procurement policy. Repeat Finding from Prior Years - No Recommendation - We recommend that management establish a formal process to review vendors before purchases are made to ensure they are not suspended or debarred and are in compliance with the Uniform Guidance and 2 CFR sections 200.318 through 200.326. Views of Responsible Officials - There is no disagreement with the audit finding.
Department of Agriculture, passed through Minnesota Department of Education Federal Financial Assistance Listing/CFDA Number 10.553/10.555 Child Nutrition Cluster Reporting Material Weakness in Internal Control Over Compliance Criteria - Uniform Guidance and 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c) set forth the reporting requirements for recipients. Condition - In our testing of reporting, it was identified that there was no review of monthly meal counts submitted to Minnesota Department of Education. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - Risk of incorrect meal reimbursements received from the state and further monetary corrections. Questioned Costs - None reported Context/Sampling - A nonstatistical sample of 4 reports out of 12 reports were selected for testing. Repeat Finding from Prior Years - No Recommendation - We recommend that management establish a written policy that provides for review of monthly meal counts submitted to Minnesota Department of Education. Views of Responsible Officials - There is no disagreement with the audit finding.
Department of Agriculture, passed through Minnesota Department of Education Federal Financial Assistance Listing/CFDA Number 10.553/10.555 Child Nutrition Cluster Procurement, Suspension, and Debarment Material Weakness in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension, and debarment it was identified that there was no review of vendors to ensure that they are not suspended or debarred before purchases are made. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported Context/Sampling - Overall procurement policy. Repeat Finding from Prior Years - No Recommendation - We recommend that management establish a formal process to review vendors before purchases are made to ensure they are not suspended or debarred and are in compliance with the Uniform Guidance and 2 CFR sections 200.318 through 200.326. Views of Responsible Officials - There is no disagreement with the audit finding.
Department of Agriculture, passed through Minnesota Department of Education Federal Financial Assistance Listing/CFDA Number 10.553/10.555 Child Nutrition Cluster Reporting Material Weakness in Internal Control Over Compliance Criteria - Uniform Guidance and 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c) set forth the reporting requirements for recipients. Condition - In our testing of reporting, it was identified that there was no review of monthly meal counts submitted to Minnesota Department of Education. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - Risk of incorrect meal reimbursements received from the state and further monetary corrections. Questioned Costs - None reported Context/Sampling - A nonstatistical sample of 4 reports out of 12 reports were selected for testing. Repeat Finding from Prior Years - No Recommendation - We recommend that management establish a written policy that provides for review of monthly meal counts submitted to Minnesota Department of Education. Views of Responsible Officials - There is no disagreement with the audit finding.
Department of Agriculture, passed through Minnesota Department of Education Federal Financial Assistance Listing/CFDA Number 10.553/10.555 Child Nutrition Cluster Procurement, Suspension, and Debarment Material Weakness in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension, and debarment it was identified that there was no review of vendors to ensure that they are not suspended or debarred before purchases are made. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported Context/Sampling - Overall procurement policy. Repeat Finding from Prior Years - No Recommendation - We recommend that management establish a formal process to review vendors before purchases are made to ensure they are not suspended or debarred and are in compliance with the Uniform Guidance and 2 CFR sections 200.318 through 200.326. Views of Responsible Officials - There is no disagreement with the audit finding.
Department of Agriculture, passed through Minnesota Department of Education Federal Financial Assistance Listing/CFDA Number 10.553/10.555 Child Nutrition Cluster Reporting Material Weakness in Internal Control Over Compliance Criteria - Uniform Guidance and 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c) set forth the reporting requirements for recipients. Condition - In our testing of reporting, it was identified that there was no review of monthly meal counts submitted to Minnesota Department of Education. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - Risk of incorrect meal reimbursements received from the state and further monetary corrections. Questioned Costs - None reported Context/Sampling - A nonstatistical sample of 4 reports out of 12 reports were selected for testing. Repeat Finding from Prior Years - No Recommendation - We recommend that management establish a written policy that provides for review of monthly meal counts submitted to Minnesota Department of Education. Views of Responsible Officials - There is no disagreement with the audit finding.
Department of Agriculture, passed through Minnesota Department of Education Federal Financial Assistance Listing/CFDA Number 10.553/10.555 Child Nutrition Cluster Procurement, Suspension, and Debarment Material Weakness in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension, and debarment it was identified that there was no review of vendors to ensure that they are not suspended or debarred before purchases are made. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported Context/Sampling - Overall procurement policy. Repeat Finding from Prior Years - No Recommendation - We recommend that management establish a formal process to review vendors before purchases are made to ensure they are not suspended or debarred and are in compliance with the Uniform Guidance and 2 CFR sections 200.318 through 200.326. Views of Responsible Officials - There is no disagreement with the audit finding.
Department of Agriculture, passed through Minnesota Department of Education Federal Financial Assistance Listing/CFDA Number 10.553/10.555 Child Nutrition Cluster Reporting Material Weakness in Internal Control Over Compliance Criteria - Uniform Guidance and 7 CFR sections 210.8, 220.11, 215.10, and 225.15(c) set forth the reporting requirements for recipients. Condition - In our testing of reporting, it was identified that there was no review of monthly meal counts submitted to Minnesota Department of Education. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - Risk of incorrect meal reimbursements received from the state and further monetary corrections. Questioned Costs - None reported Context/Sampling - A nonstatistical sample of 4 reports out of 12 reports were selected for testing. Repeat Finding from Prior Years - No Recommendation - We recommend that management establish a written policy that provides for review of monthly meal counts submitted to Minnesota Department of Education. Views of Responsible Officials - There is no disagreement with the audit finding.