FAC Explorer

Audit 409616

FY End
2024-06-30
Total Expended
$1.14M
Findings
6
Programs
9
Organization: VALLEY CITY PUBLIC SCHOOL DISTRICT (ND)
Year: 2024 Accepted: 2026-08-24
Auditor: BRADY MARTZ

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1227603 2024-005 Material Weakness Yes L
1227604 2024-005 Material Weakness Yes L
1227605 2024-005 Material Weakness Yes L
1227606 2024-005 Material Weakness Yes L
1227607 2024-005 Material Weakness Yes L
1227608 2024-005 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $239,105 Yes 1
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $113,644 Yes 1
10.553 SCHOOL BREAKFAST PROGRAM $72,123 Yes 1
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $49,511 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $42,580 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $25,402 Yes 0
84.425 EDUCATION STABILIZATION FUND $24,000 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $14,442 Yes 0
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $3,148 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 2024-005
Federal Program Child Nutrition Cluster AL #10.553, #10.555 and #10.582 & Twenty-First Century Community Learning Centers AL #84.287 – 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, 2024 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 2023-005. 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