FAC Explorer

Audit 395508

FY End
2025-06-30
Total Expended
$6.36M
Findings
1
Programs
13
Organization: Isd 115 Cass Lake-Bena (MN)
Year: 2025 Accepted: 2026-03-28
Auditor: BRADY MARTZ

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1191656 2025-003 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
84.041 IMPACT AID $3.85M Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $573,199 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $550,248 Yes 0
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $313,635 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $264,066 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $50,905 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $45,626 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $36,423 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $31,064 Yes 1
84.358 RURAL EDUCATION $27,825 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $25,867 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $15,123 Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $8,398 Yes 0

Contacts

Name Title Type
PC52JM8DMVR4 Todd Netzke Auditee
5072546215 Amanda Scanson Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule includes the federal award activity of Independent School District No. 115 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 Independent School District No. 115, it is not intended to and does not present the financial position or changes in net position of Independent School District No. 115.
Nonmonetary assistance is reported in the Schedule at the fair market value of the commodities received and disbursed.
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.
During 2025, the District did not pass any federal money to subrecipients.

Finding Details

Finding 2025-003
Federal Program Child Nutrition Cluster (AL 10.582) Allowable Activities/Costs Criteria Grant requirements state that “Food costs include any fresh fruits, vegetables, or low-fat or fatfree dips”. Condition During transaction testing, we noted 5 transactions that contained unallowable activities/costs, per the “Fresh Fruit and Vegetables” grant requirements. Questioned Costs None Context We haphazardly selected five transactions to test. One of the five transactions contained unallowable food being charged to this grant. Cause Oversight by the District’s staff. Effect The District is not in compliance with grant requirements. Repeat Finding Yes Recommendation The District should implement policies and procedures to ensure only allowable activities/costs are being charged against grants. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will implement immediately.