FAC Explorer

Audit 395557

FY End
2023-06-30
Total Expended
$4.43M
Findings
5
Programs
10
Organization: VALLEY CITY PUBLIC SCHOOL DISTRICT (ND)
Year: 2023 Accepted: 2026-03-29
Auditor: BRADY MARTZ

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1191752 2023-005 Material Weakness Yes L
1191753 2023-005 Material Weakness Yes L
1191754 2023-005 Material Weakness Yes L
1191755 2023-005 Material Weakness Yes L
1191756 2023-005 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $369,704 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $285,185 Yes 1
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $110,000 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $78,790 Yes 1
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $68,643 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $45,762 Yes 0
84.425 EDUCATION STABILIZATION FUND $42,175 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $33,904 Yes 1
10.649 PANDEMIC EBT ADMINISTRATIVE COSTS $8,409 Yes 0
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $3,225 Yes 0

Contacts

Name Title Type
GFUCVGK3GB54 Josh Johnson Auditee
7018450483 Brian Opsahl Auditor
No contacts on file

Notes to SEFA

The District receives commodities through the food distribution program, the assistance is valued at the fair value of the commodities received and disbursed.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the School District and 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 of the District.

Finding Details

Finding 2023-005
2023-005 – Reporting Federal Program Child Nutrition Cluster AL #10.553, #10.555, #10.559 and #10.582 – Material Weakness Criteria The Uniform Guidance requires all entities that expend in excess of $750,000 to file audited financial statements within 9 months of year-end. Condition The District’s June 30, 2023 audited financial statements were not filed with the Federal Audit Clearinghouse within 9 months of the District’s year-end. Cause The District did not contract for the audit until after the filing deadline. Questioned Costs None Context N/A Effect The District is not in compliance with Uniform Guidance requirements. Repeat Finding This is a repeat finding of 2022-005. Recommendation Controls should be implemented to contract for audit prior to audit deadline to ensure the District’s financial statements are audited and filed with the Federal Audit Clearinghouse within nine months of each year end. View of Responsible Officials and Planned Corrective Actions The District plans to implement the auditor's recommendation