FAC Explorer

Audit 39709

FY End
2022-06-30
Total Expended
$2.18M
Findings
10
Programs
13
Organization: Independent School District 2170 (MN)
Year: 2022 Accepted: 2023-01-11
Auditor: Brady Martz & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43747 2022-003 Material Weakness Yes L
43748 2022-003 Material Weakness Yes L
43749 2022-003 Material Weakness Yes L
43750 2022-003 Material Weakness Yes L
43751 2022-003 Material Weakness Yes L
620189 2022-003 Material Weakness Yes L
620190 2022-003 Material Weakness Yes L
620191 2022-003 Material Weakness Yes L
620192 2022-003 Material Weakness Yes L
620193 2022-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $361,845 - 0
10.553 School Breakfast Program $257,695 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $119,573 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $60,773 - 0
10.555 National School Lunch Program $58,660 Yes 1
84.367 Improving Teacher Quality State Grants $56,224 - 0
84.027 Special Education_grants to States $42,612 - 0
84.173 Special Education_preschool Grants $38,042 - 0
10.559 Summer Food Service Program for Children $26,793 Yes 1
84.424 Student Support and Academic Enrichment Program $21,193 - 0
10.558 Child and Adult Care Food Program $14,083 - 0
84.425 Education Stabilization Fund $5,187 - 0
93.575 Child Care and Development Block Grant $3,000 - 0

Contacts

Name Title Type
QFWJTQZKBXK8 Tanley Lego Auditee
2188945400 Tracee Bruggeman Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3 Basis of Presentation Accounting Policies: Expenditures reported in the accompanying schedule of expenditures of federal awards (the Schedule) are reported on the accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Schedule includes the federal award activity of Independent School District No. 2170 under programs of the federal government for the year ended June 30, 2022. 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. 2170, it is not intended to be and does not present the financial position or changes in net position of Independent School District No. 2170.
Title: Note 4 Commodity Distribution Accounting Policies: Expenditures reported in the accompanying schedule of expenditures of federal awards (the Schedule) are reported on the accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the schedule at the fair market value of the commodities received and disbursed.
Title: Note 5 Pass-Through Entities Accounting Policies: Expenditures reported in the accompanying schedule of expenditures of federal awards (the Schedule) are reported on the accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. All pass-through entities listed above use the same AL numbers as the federal grantors to identify these grants and have not assigned any additional identifying numbers.
Title: Note 6 Subrecipients Accounting Policies: Expenditures reported in the accompanying schedule of expenditures of federal awards (the Schedule) are reported on the accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During 2022, the District did not pass any federal money to subrecipients.

Finding Details

Finding 2022-003
2022-003 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.559) Reporting Criteria To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition We randomly selected four months during the year and tested the monthly meal reimbursement reports submitted for reimbursement. Three of the four months had differences between the meals on the supporting documentation and the meals submitted for reimbursement. The net dollar amount of the differences for the three months was $3,505 claimed and received in excess of supporting documentation. Questioned Costs None Context The District misstated the daily meal counts in the monthly reports submitted for reimbursement. Cause The District does not have sufficient procedures in place to ensure all meals are reported correctly Effect The District misstated the monthly meal counts submitted for reimbursement Recommendation The District should review their procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will review its procedures.
Finding 2022-003
2022-003 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.559) Reporting Criteria To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition We randomly selected four months during the year and tested the monthly meal reimbursement reports submitted for reimbursement. Three of the four months had differences between the meals on the supporting documentation and the meals submitted for reimbursement. The net dollar amount of the differences for the three months was $3,505 claimed and received in excess of supporting documentation. Questioned Costs None Context The District misstated the daily meal counts in the monthly reports submitted for reimbursement. Cause The District does not have sufficient procedures in place to ensure all meals are reported correctly Effect The District misstated the monthly meal counts submitted for reimbursement Recommendation The District should review their procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will review its procedures.
Finding 2022-003
2022-003 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.559) Reporting Criteria To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition We randomly selected four months during the year and tested the monthly meal reimbursement reports submitted for reimbursement. Three of the four months had differences between the meals on the supporting documentation and the meals submitted for reimbursement. The net dollar amount of the differences for the three months was $3,505 claimed and received in excess of supporting documentation. Questioned Costs None Context The District misstated the daily meal counts in the monthly reports submitted for reimbursement. Cause The District does not have sufficient procedures in place to ensure all meals are reported correctly Effect The District misstated the monthly meal counts submitted for reimbursement Recommendation The District should review their procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will review its procedures.
Finding 2022-003
2022-003 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.559) Reporting Criteria To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition We randomly selected four months during the year and tested the monthly meal reimbursement reports submitted for reimbursement. Three of the four months had differences between the meals on the supporting documentation and the meals submitted for reimbursement. The net dollar amount of the differences for the three months was $3,505 claimed and received in excess of supporting documentation. Questioned Costs None Context The District misstated the daily meal counts in the monthly reports submitted for reimbursement. Cause The District does not have sufficient procedures in place to ensure all meals are reported correctly Effect The District misstated the monthly meal counts submitted for reimbursement Recommendation The District should review their procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will review its procedures.
Finding 2022-003
2022-003 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.559) Reporting Criteria To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition We randomly selected four months during the year and tested the monthly meal reimbursement reports submitted for reimbursement. Three of the four months had differences between the meals on the supporting documentation and the meals submitted for reimbursement. The net dollar amount of the differences for the three months was $3,505 claimed and received in excess of supporting documentation. Questioned Costs None Context The District misstated the daily meal counts in the monthly reports submitted for reimbursement. Cause The District does not have sufficient procedures in place to ensure all meals are reported correctly Effect The District misstated the monthly meal counts submitted for reimbursement Recommendation The District should review their procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will review its procedures.
Finding 2022-003
2022-003 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.559) Reporting Criteria To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition We randomly selected four months during the year and tested the monthly meal reimbursement reports submitted for reimbursement. Three of the four months had differences between the meals on the supporting documentation and the meals submitted for reimbursement. The net dollar amount of the differences for the three months was $3,505 claimed and received in excess of supporting documentation. Questioned Costs None Context The District misstated the daily meal counts in the monthly reports submitted for reimbursement. Cause The District does not have sufficient procedures in place to ensure all meals are reported correctly Effect The District misstated the monthly meal counts submitted for reimbursement Recommendation The District should review their procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will review its procedures.
Finding 2022-003
2022-003 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.559) Reporting Criteria To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition We randomly selected four months during the year and tested the monthly meal reimbursement reports submitted for reimbursement. Three of the four months had differences between the meals on the supporting documentation and the meals submitted for reimbursement. The net dollar amount of the differences for the three months was $3,505 claimed and received in excess of supporting documentation. Questioned Costs None Context The District misstated the daily meal counts in the monthly reports submitted for reimbursement. Cause The District does not have sufficient procedures in place to ensure all meals are reported correctly Effect The District misstated the monthly meal counts submitted for reimbursement Recommendation The District should review their procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will review its procedures.
Finding 2022-003
2022-003 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.559) Reporting Criteria To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition We randomly selected four months during the year and tested the monthly meal reimbursement reports submitted for reimbursement. Three of the four months had differences between the meals on the supporting documentation and the meals submitted for reimbursement. The net dollar amount of the differences for the three months was $3,505 claimed and received in excess of supporting documentation. Questioned Costs None Context The District misstated the daily meal counts in the monthly reports submitted for reimbursement. Cause The District does not have sufficient procedures in place to ensure all meals are reported correctly Effect The District misstated the monthly meal counts submitted for reimbursement Recommendation The District should review their procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will review its procedures.
Finding 2022-003
2022-003 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.559) Reporting Criteria To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition We randomly selected four months during the year and tested the monthly meal reimbursement reports submitted for reimbursement. Three of the four months had differences between the meals on the supporting documentation and the meals submitted for reimbursement. The net dollar amount of the differences for the three months was $3,505 claimed and received in excess of supporting documentation. Questioned Costs None Context The District misstated the daily meal counts in the monthly reports submitted for reimbursement. Cause The District does not have sufficient procedures in place to ensure all meals are reported correctly Effect The District misstated the monthly meal counts submitted for reimbursement Recommendation The District should review their procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will review its procedures.
Finding 2022-003
2022-003 FINDING Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.559) Reporting Criteria To receive reimbursement payment for meals served, the District must submit the number of meals served and all claims must be supported by accurate meal counts by category and type. Condition We randomly selected four months during the year and tested the monthly meal reimbursement reports submitted for reimbursement. Three of the four months had differences between the meals on the supporting documentation and the meals submitted for reimbursement. The net dollar amount of the differences for the three months was $3,505 claimed and received in excess of supporting documentation. Questioned Costs None Context The District misstated the daily meal counts in the monthly reports submitted for reimbursement. Cause The District does not have sufficient procedures in place to ensure all meals are reported correctly Effect The District misstated the monthly meal counts submitted for reimbursement Recommendation The District should review their procedures for submitting meal counts for reimbursement. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will review its procedures.