FAC Explorer

Audit 395817

FY End
2025-06-30
Total Expended
$877,836
Findings
1
Programs
10
Organization: Rugby Public School District No. 5 (ND)
Year: 2025 Accepted: 2026-03-30
Auditor: BRADY MARTZ LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1200807 2025-003 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $227,641 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $173,224 Yes 1
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $148,319 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $48,335 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $38,279 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $37,085 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $17,765 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $15,012 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $5,764 Yes 0
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $4,131 Yes 0

Contacts

Name Title Type
SDMUGVGH5LM1 Dawn Hauck Auditee
7017665201 Matt Laughlin Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule includes the federal award activity of Rugby Public School District No. 5 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 Rugby Public School District No. 5, it is not intended to and does not present the financial position or changes in net position of the District.
The District receives commodities through the food distribution program and the assistance is valued at the fair value of the commodities received and disbursed.
All pass-through entities listed above use the same Assistance Listing (AL) numbers as the federal grantors to identify these grants, and have not assigned any additional identifying numbers.

Finding Details

Finding 2025-003
Activities Allowed or Unallowed; Allowable Costs/Cost Principles – Significant Deficiency Federal Program 84.010 Title I Criteria The District should ensure that all expenditures follow the District’s policies. Condition The District incurred two expenditures that were not properly approved by the Superintendent. Questioned Costs None. Context A sample of 24 expenditures were tested for compliance within the Title I program. Of these, two samples were found to not have the appropriate approval documented. Effect The District is not in compliance with their internal control system. Cause Approval for two expenditures was not obtained. Recommendation The District should ensure that all expenditures follow the District’s policies, including approval from the superintendent. Repeat Finding This is not a repeat finding View of Responsible Officials See corrective action plan.