Finding: 2022-005 Procurement Policy Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Condition: During procurement and suspension and debarment testing it was noted that the District did not have a written procurement policy in place. Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must have written procedures for procurement transactions and the written procedures must meet the requirements of the regulations. Context: During our testing of two procurement transactions, it was noted that the client does not have a procurement policy in place and that they did not retain quotes from vendors for either transaction. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal procurement requirements. Cause: The District was not aware of the federal requirement. Repeat Finding: 2021-004 Recommendation: We recommend that District implement a procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-006 Verification Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During special provisions testing, it was noted that the District did not have a second person reviewing the verifications. Criteria or Specific Requirement: In the case of the National School Lunch Program, children belonging to households meeting certain eligibility requirements may receive meals at no charge or at reduced price. A child?s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. The District should have internal controls designed to ensure proper documentation of eligibility. Context: During our testing, it was noted that two out of two applications required to be verified were not verified by a second person. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal special provision requirements. Cause: The District did not perform the review as eligibility waivers were in place during the year. Repeat Finding: Not a repeat finding. Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-005 Procurement Policy Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Condition: During procurement and suspension and debarment testing it was noted that the District did not have a written procurement policy in place. Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must have written procedures for procurement transactions and the written procedures must meet the requirements of the regulations. Context: During our testing of two procurement transactions, it was noted that the client does not have a procurement policy in place and that they did not retain quotes from vendors for either transaction. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal procurement requirements. Cause: The District was not aware of the federal requirement. Repeat Finding: 2021-004 Recommendation: We recommend that District implement a procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-006 Verification Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During special provisions testing, it was noted that the District did not have a second person reviewing the verifications. Criteria or Specific Requirement: In the case of the National School Lunch Program, children belonging to households meeting certain eligibility requirements may receive meals at no charge or at reduced price. A child?s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. The District should have internal controls designed to ensure proper documentation of eligibility. Context: During our testing, it was noted that two out of two applications required to be verified were not verified by a second person. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal special provision requirements. Cause: The District did not perform the review as eligibility waivers were in place during the year. Repeat Finding: Not a repeat finding. Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-005 Procurement Policy Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Condition: During procurement and suspension and debarment testing it was noted that the District did not have a written procurement policy in place. Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must have written procedures for procurement transactions and the written procedures must meet the requirements of the regulations. Context: During our testing of two procurement transactions, it was noted that the client does not have a procurement policy in place and that they did not retain quotes from vendors for either transaction. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal procurement requirements. Cause: The District was not aware of the federal requirement. Repeat Finding: 2021-004 Recommendation: We recommend that District implement a procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-006 Verification Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During special provisions testing, it was noted that the District did not have a second person reviewing the verifications. Criteria or Specific Requirement: In the case of the National School Lunch Program, children belonging to households meeting certain eligibility requirements may receive meals at no charge or at reduced price. A child?s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. The District should have internal controls designed to ensure proper documentation of eligibility. Context: During our testing, it was noted that two out of two applications required to be verified were not verified by a second person. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal special provision requirements. Cause: The District did not perform the review as eligibility waivers were in place during the year. Repeat Finding: Not a repeat finding. Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-005 Procurement Policy Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Condition: During procurement and suspension and debarment testing it was noted that the District did not have a written procurement policy in place. Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must have written procedures for procurement transactions and the written procedures must meet the requirements of the regulations. Context: During our testing of two procurement transactions, it was noted that the client does not have a procurement policy in place and that they did not retain quotes from vendors for either transaction. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal procurement requirements. Cause: The District was not aware of the federal requirement. Repeat Finding: 2021-004 Recommendation: We recommend that District implement a procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-006 Verification Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During special provisions testing, it was noted that the District did not have a second person reviewing the verifications. Criteria or Specific Requirement: In the case of the National School Lunch Program, children belonging to households meeting certain eligibility requirements may receive meals at no charge or at reduced price. A child?s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. The District should have internal controls designed to ensure proper documentation of eligibility. Context: During our testing, it was noted that two out of two applications required to be verified were not verified by a second person. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal special provision requirements. Cause: The District did not perform the review as eligibility waivers were in place during the year. Repeat Finding: Not a repeat finding. Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-005 Procurement Policy Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Condition: During procurement and suspension and debarment testing it was noted that the District did not have a written procurement policy in place. Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must have written procedures for procurement transactions and the written procedures must meet the requirements of the regulations. Context: During our testing of two procurement transactions, it was noted that the client does not have a procurement policy in place and that they did not retain quotes from vendors for either transaction. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal procurement requirements. Cause: The District was not aware of the federal requirement. Repeat Finding: 2021-004 Recommendation: We recommend that District implement a procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-006 Verification Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During special provisions testing, it was noted that the District did not have a second person reviewing the verifications. Criteria or Specific Requirement: In the case of the National School Lunch Program, children belonging to households meeting certain eligibility requirements may receive meals at no charge or at reduced price. A child?s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. The District should have internal controls designed to ensure proper documentation of eligibility. Context: During our testing, it was noted that two out of two applications required to be verified were not verified by a second person. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal special provision requirements. Cause: The District did not perform the review as eligibility waivers were in place during the year. Repeat Finding: Not a repeat finding. Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-005 Procurement Policy Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Condition: During procurement and suspension and debarment testing it was noted that the District did not have a written procurement policy in place. Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must have written procedures for procurement transactions and the written procedures must meet the requirements of the regulations. Context: During our testing of two procurement transactions, it was noted that the client does not have a procurement policy in place and that they did not retain quotes from vendors for either transaction. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal procurement requirements. Cause: The District was not aware of the federal requirement. Repeat Finding: 2021-004 Recommendation: We recommend that District implement a procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-006 Verification Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During special provisions testing, it was noted that the District did not have a second person reviewing the verifications. Criteria or Specific Requirement: In the case of the National School Lunch Program, children belonging to households meeting certain eligibility requirements may receive meals at no charge or at reduced price. A child?s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. The District should have internal controls designed to ensure proper documentation of eligibility. Context: During our testing, it was noted that two out of two applications required to be verified were not verified by a second person. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal special provision requirements. Cause: The District did not perform the review as eligibility waivers were in place during the year. Repeat Finding: Not a repeat finding. Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-005 Procurement Policy Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Condition: During procurement and suspension and debarment testing it was noted that the District did not have a written procurement policy in place. Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must have written procedures for procurement transactions and the written procedures must meet the requirements of the regulations. Context: During our testing of two procurement transactions, it was noted that the client does not have a procurement policy in place and that they did not retain quotes from vendors for either transaction. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal procurement requirements. Cause: The District was not aware of the federal requirement. Repeat Finding: 2021-004 Recommendation: We recommend that District implement a procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-006 Verification Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During special provisions testing, it was noted that the District did not have a second person reviewing the verifications. Criteria or Specific Requirement: In the case of the National School Lunch Program, children belonging to households meeting certain eligibility requirements may receive meals at no charge or at reduced price. A child?s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. The District should have internal controls designed to ensure proper documentation of eligibility. Context: During our testing, it was noted that two out of two applications required to be verified were not verified by a second person. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal special provision requirements. Cause: The District did not perform the review as eligibility waivers were in place during the year. Repeat Finding: Not a repeat finding. Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-005 Procurement Policy Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Condition: During procurement and suspension and debarment testing it was noted that the District did not have a written procurement policy in place. Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must have written procedures for procurement transactions and the written procedures must meet the requirements of the regulations. Context: During our testing of two procurement transactions, it was noted that the client does not have a procurement policy in place and that they did not retain quotes from vendors for either transaction. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal procurement requirements. Cause: The District was not aware of the federal requirement. Repeat Finding: 2021-004 Recommendation: We recommend that District implement a procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-006 Verification Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During special provisions testing, it was noted that the District did not have a second person reviewing the verifications. Criteria or Specific Requirement: In the case of the National School Lunch Program, children belonging to households meeting certain eligibility requirements may receive meals at no charge or at reduced price. A child?s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. The District should have internal controls designed to ensure proper documentation of eligibility. Context: During our testing, it was noted that two out of two applications required to be verified were not verified by a second person. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal special provision requirements. Cause: The District did not perform the review as eligibility waivers were in place during the year. Repeat Finding: Not a repeat finding. Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-005 Procurement Policy Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Condition: During procurement and suspension and debarment testing it was noted that the District did not have a written procurement policy in place. Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must have written procedures for procurement transactions and the written procedures must meet the requirements of the regulations. Context: During our testing of two procurement transactions, it was noted that the client does not have a procurement policy in place and that they did not retain quotes from vendors for either transaction. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal procurement requirements. Cause: The District was not aware of the federal requirement. Repeat Finding: 2021-004 Recommendation: We recommend that District implement a procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-006 Verification Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During special provisions testing, it was noted that the District did not have a second person reviewing the verifications. Criteria or Specific Requirement: In the case of the National School Lunch Program, children belonging to households meeting certain eligibility requirements may receive meals at no charge or at reduced price. A child?s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. The District should have internal controls designed to ensure proper documentation of eligibility. Context: During our testing, it was noted that two out of two applications required to be verified were not verified by a second person. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal special provision requirements. Cause: The District did not perform the review as eligibility waivers were in place during the year. Repeat Finding: Not a repeat finding. Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-005 Procurement Policy Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Condition: During procurement and suspension and debarment testing it was noted that the District did not have a written procurement policy in place. Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must have written procedures for procurement transactions and the written procedures must meet the requirements of the regulations. Context: During our testing of two procurement transactions, it was noted that the client does not have a procurement policy in place and that they did not retain quotes from vendors for either transaction. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal procurement requirements. Cause: The District was not aware of the federal requirement. Repeat Finding: 2021-004 Recommendation: We recommend that District implement a procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-006 Verification Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During special provisions testing, it was noted that the District did not have a second person reviewing the verifications. Criteria or Specific Requirement: In the case of the National School Lunch Program, children belonging to households meeting certain eligibility requirements may receive meals at no charge or at reduced price. A child?s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. The District should have internal controls designed to ensure proper documentation of eligibility. Context: During our testing, it was noted that two out of two applications required to be verified were not verified by a second person. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal special provision requirements. Cause: The District did not perform the review as eligibility waivers were in place during the year. Repeat Finding: Not a repeat finding. Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022