FAC Explorer

Audit 40318

FY End
2022-06-30
Total Expended
$34.06M
Findings
10
Programs
27
Organization: Board of Education of the City of Fargo (ND)
Year: 2022 Accepted: 2023-01-02
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43530 2022-002 Material Weakness - N
43531 2022-002 Material Weakness - N
43532 2022-002 Material Weakness - N
43533 2022-002 Material Weakness - N
43534 2022-002 Material Weakness - N
619972 2022-002 Material Weakness - N
619973 2022-002 Material Weakness - N
619974 2022-002 Material Weakness - N
619975 2022-002 Material Weakness - N
619976 2022-002 Material Weakness - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $4.97M - 0
10.553 School Breakfast Program $2.05M - 0
84.371 Striving Readers $1.13M - 0
84.367 Improving Teacher Quality State Grants $1.01M - 0
84.424 Student Support and Academic Enrichment Program $551,368 - 0
84.027 Special Education_grants to States $449,940 Yes 0
10.555 National School Lunch Program $419,214 - 0
10.582 Fresh Fruit and Vegetable Program $376,111 - 0
84.048 Career and Technical Education -- Basic Grants to States $311,238 - 0
84.002 Adult Education - Basic Grants to States $259,122 - 0
10.559 Summer Food Service Program for Children $239,082 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $106,193 - 0
84.369 Grants for State Assessments and Related Activities $103,069 - 0
84.060 Indian Education_grants to Local Educational Agencies $102,724 - 0
12.900 Language Grant Program $80,669 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $78,653 - 0
84.365 English Language Acquisition State Grants $68,883 - 0
84.173 Special Education_preschool Grants $66,338 Yes 0
93.576 Refugee and Entrant Assistance_discretionary Grants $33,599 - 0
32.009 Emergency Connectivity Fund Program $31,425 - 0
84.425 Education Stabilization Fund $27,874 Yes 1
93.566 Refugee and Entrant Assistance_state Administered Programs $26,069 - 0
10.560 State Administrative Expenses for Child Nutrition $17,205 - 0
84.196 Education for Homeless Children and Youth $6,130 - 0
10.558 Child and Adult Care Food Program $4,961 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0
10.527 New Beginnings for Tribal Students $1,606 - 0

Contacts

Name Title Type
ED1SY9SP1KR3 Dustin Foster Auditee
7014461049 Derek Flanagan Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting and Presentation Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Subpart E of the Uniform Guidance, wherein certain types of expenditures are allowable or are limited as to reimbursement. No amounts were passed through to subrecipients. 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 includes the federal grant activity of the Board of Education of the City of Fargo under programs of the federal government for the year ended June 30, 2022. The information in the schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) Uniform Guidance. Because the schedule presents only a selected portion of the operations of the Board of Education of the City of Fargo, it is not intended to and does not present the financial position or changes in net position of the Board of Education of the City of Fargo. Expenditures represent only the federally funded portions of the program. School District records should be consulted to determine amounts expended or matched from non-federal sources.
Title: Non-Cash Awards Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Subpart E of the Uniform Guidance, wherein certain types of expenditures are allowable or are limited as to reimbursement. No amounts were passed through to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The amount of commodities reported on the schedule is the value of the supplemental food program distributed by the district during the year as priced by the North Dakota Department of Public Instruction.
Title: Pass-Through Grant Number Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Subpart E of the Uniform Guidance, wherein certain types of expenditures are allowable or are limited as to reimbursement. No amounts were passed through to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. For federal programs marked N/A, the Board of Education of the City of Fargo was unable to obtain a pass-through grant number.

Finding Details

Finding 2022-002
Special Tests ? Wage Rate Requirement Material Weakness in Internal Control over Compliance Department of Education - Passed through North Dakota Department of Public Instruction 84.425 Education Stabilization Fund F84425D, F84425U, F84425W Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of special tests ? wage rate requirements, the District did not ensure proper and timely inclusion of prevailing wage rate clauses in two construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect ? Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs ? None reported. Context/Sampling ? Overall compliance requirement. Repeat Finding from Prior Years ? No. Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials ? There is no disagreement with the audit finding.
Finding 2022-002
Special Tests ? Wage Rate Requirement Material Weakness in Internal Control over Compliance Department of Education - Passed through North Dakota Department of Public Instruction 84.425 Education Stabilization Fund F84425D, F84425U, F84425W Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of special tests ? wage rate requirements, the District did not ensure proper and timely inclusion of prevailing wage rate clauses in two construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect ? Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs ? None reported. Context/Sampling ? Overall compliance requirement. Repeat Finding from Prior Years ? No. Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials ? There is no disagreement with the audit finding.
Finding 2022-002
Special Tests ? Wage Rate Requirement Material Weakness in Internal Control over Compliance Department of Education - Passed through North Dakota Department of Public Instruction 84.425 Education Stabilization Fund F84425D, F84425U, F84425W Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of special tests ? wage rate requirements, the District did not ensure proper and timely inclusion of prevailing wage rate clauses in two construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect ? Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs ? None reported. Context/Sampling ? Overall compliance requirement. Repeat Finding from Prior Years ? No. Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials ? There is no disagreement with the audit finding.
Finding 2022-002
Special Tests ? Wage Rate Requirement Material Weakness in Internal Control over Compliance Department of Education - Passed through North Dakota Department of Public Instruction 84.425 Education Stabilization Fund F84425D, F84425U, F84425W Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of special tests ? wage rate requirements, the District did not ensure proper and timely inclusion of prevailing wage rate clauses in two construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect ? Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs ? None reported. Context/Sampling ? Overall compliance requirement. Repeat Finding from Prior Years ? No. Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials ? There is no disagreement with the audit finding.
Finding 2022-002
Special Tests ? Wage Rate Requirement Material Weakness in Internal Control over Compliance Department of Education - Passed through North Dakota Department of Public Instruction 84.425 Education Stabilization Fund F84425D, F84425U, F84425W Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of special tests ? wage rate requirements, the District did not ensure proper and timely inclusion of prevailing wage rate clauses in two construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect ? Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs ? None reported. Context/Sampling ? Overall compliance requirement. Repeat Finding from Prior Years ? No. Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials ? There is no disagreement with the audit finding.
Finding 2022-002
Special Tests ? Wage Rate Requirement Material Weakness in Internal Control over Compliance Department of Education - Passed through North Dakota Department of Public Instruction 84.425 Education Stabilization Fund F84425D, F84425U, F84425W Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of special tests ? wage rate requirements, the District did not ensure proper and timely inclusion of prevailing wage rate clauses in two construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect ? Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs ? None reported. Context/Sampling ? Overall compliance requirement. Repeat Finding from Prior Years ? No. Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials ? There is no disagreement with the audit finding.
Finding 2022-002
Special Tests ? Wage Rate Requirement Material Weakness in Internal Control over Compliance Department of Education - Passed through North Dakota Department of Public Instruction 84.425 Education Stabilization Fund F84425D, F84425U, F84425W Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of special tests ? wage rate requirements, the District did not ensure proper and timely inclusion of prevailing wage rate clauses in two construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect ? Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs ? None reported. Context/Sampling ? Overall compliance requirement. Repeat Finding from Prior Years ? No. Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials ? There is no disagreement with the audit finding.
Finding 2022-002
Special Tests ? Wage Rate Requirement Material Weakness in Internal Control over Compliance Department of Education - Passed through North Dakota Department of Public Instruction 84.425 Education Stabilization Fund F84425D, F84425U, F84425W Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of special tests ? wage rate requirements, the District did not ensure proper and timely inclusion of prevailing wage rate clauses in two construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect ? Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs ? None reported. Context/Sampling ? Overall compliance requirement. Repeat Finding from Prior Years ? No. Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials ? There is no disagreement with the audit finding.
Finding 2022-002
Special Tests ? Wage Rate Requirement Material Weakness in Internal Control over Compliance Department of Education - Passed through North Dakota Department of Public Instruction 84.425 Education Stabilization Fund F84425D, F84425U, F84425W Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of special tests ? wage rate requirements, the District did not ensure proper and timely inclusion of prevailing wage rate clauses in two construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect ? Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs ? None reported. Context/Sampling ? Overall compliance requirement. Repeat Finding from Prior Years ? No. Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials ? There is no disagreement with the audit finding.
Finding 2022-002
Special Tests ? Wage Rate Requirement Material Weakness in Internal Control over Compliance Department of Education - Passed through North Dakota Department of Public Instruction 84.425 Education Stabilization Fund F84425D, F84425U, F84425W Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of special tests ? wage rate requirements, the District did not ensure proper and timely inclusion of prevailing wage rate clauses in two construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect ? Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs ? None reported. Context/Sampling ? Overall compliance requirement. Repeat Finding from Prior Years ? No. Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials ? There is no disagreement with the audit finding.