FAC Explorer

Audit 44628

FY End
2022-06-30
Total Expended
$1.20M
Findings
10
Programs
16
Organization: Northern Cass Public School District #97 (ND)
Year: 2022 Accepted: 2023-01-09
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43460 2022-003 Material Weakness Yes I
43461 2022-003 Material Weakness Yes I
43462 2022-003 Material Weakness Yes I
43463 2022-003 Material Weakness Yes I
43464 2022-003 Material Weakness Yes I
619902 2022-003 Material Weakness Yes I
619903 2022-003 Material Weakness Yes I
619904 2022-003 Material Weakness Yes I
619905 2022-003 Material Weakness Yes I
619906 2022-003 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.371 Striving Readers $164,528 - 0
10.553 School Breakfast Program $140,331 Yes 1
84.010 Title I Grants to Local Educational Agencies $63,803 - 0
84.048 Career and Technical Education -- Basic Grants to States $32,920 - 0
84.358 Rural Education $24,880 - 0
32.009 Emergency Connectivity Fund Program $21,696 - 0
84.367 Improving Teacher Quality State Grants $20,166 - 0
84.369 Grants for State Assessments and Related Activities $19,882 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $12,141 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
10.555 National School Lunch Program $7,130 Yes 1
84.425 Education Stabilization Fund $4,229 - 0
10.560 State Administrative Expenses for Child Nutrition $3,965 - 0
10.559 Summer Food Service Program for Children $2,824 Yes 1
84.027 Special Education_grants to States $642 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
LA2LULFD6249 Paige Carlson Auditee
7018742322 Brian Stavenger Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported in the schedule are reported on the modified cash basis of accounting. When applicable, 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. Expenditures reported in the schedule are reported on the modified cash basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. 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 (the schedule) includes the federal award activity of the District under programs of the federal government for the year ended June 30, 2022. The information 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/fund balance of the District.
Title: NON CASH ASSISTANCE Accounting Policies: Expenditures reported in the schedule are reported on the modified cash basis of accounting. When applicable, 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. Expenditures reported in the schedule are reported on the modified cash basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. As the District reports its financial statements under the modified cash basis of accounting, noncash assistance is not included in the schedule. The District has received noncash assistance as follows:Federal FinancialAssistanceListing/FederalProgram Title CFDA Number AmountFresh Fruit and Vegetable Program 10.582 $ 5,000

Finding Details

Finding 2022-003
2022-003 Department of Agriculture, Passed through North Dakota Department of Public Instruction Federal Financial Assistance Listing/CFDA Number 10.553/10.555/10.555C/10.555S/10.559 Child Nutrition Cluster Procurement, Suspension, and Debarment Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria - Uniform Guidance and 2 CFR 200.317 through 200.327 set forth the standards non-federal entities other than states must follow when operating federal programs. Condition - In our testing of procurement, suspension, and debarment, it was identified that the District did not satisfy the requirements of 2 CFR 200.317 through 200.327. The District did not comply with requirements of the grant for procurement of food service related services. 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 noncompliance to federal requirements increases overall risk on non-compliance. Questioned Costs - None reported. Context/Sampling - All food service contracts were selected for testing. Repeat Finding from Prior Years - Yes Recommendation - We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of Responsible Officials - There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Agriculture, Passed through North Dakota Department of Public Instruction Federal Financial Assistance Listing/CFDA Number 10.553/10.555/10.555C/10.555S/10.559 Child Nutrition Cluster Procurement, Suspension, and Debarment Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria - Uniform Guidance and 2 CFR 200.317 through 200.327 set forth the standards non-federal entities other than states must follow when operating federal programs. Condition - In our testing of procurement, suspension, and debarment, it was identified that the District did not satisfy the requirements of 2 CFR 200.317 through 200.327. The District did not comply with requirements of the grant for procurement of food service related services. 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 noncompliance to federal requirements increases overall risk on non-compliance. Questioned Costs - None reported. Context/Sampling - All food service contracts were selected for testing. Repeat Finding from Prior Years - Yes Recommendation - We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of Responsible Officials - There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Agriculture, Passed through North Dakota Department of Public Instruction Federal Financial Assistance Listing/CFDA Number 10.553/10.555/10.555C/10.555S/10.559 Child Nutrition Cluster Procurement, Suspension, and Debarment Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria - Uniform Guidance and 2 CFR 200.317 through 200.327 set forth the standards non-federal entities other than states must follow when operating federal programs. Condition - In our testing of procurement, suspension, and debarment, it was identified that the District did not satisfy the requirements of 2 CFR 200.317 through 200.327. The District did not comply with requirements of the grant for procurement of food service related services. 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 noncompliance to federal requirements increases overall risk on non-compliance. Questioned Costs - None reported. Context/Sampling - All food service contracts were selected for testing. Repeat Finding from Prior Years - Yes Recommendation - We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of Responsible Officials - There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Agriculture, Passed through North Dakota Department of Public Instruction Federal Financial Assistance Listing/CFDA Number 10.553/10.555/10.555C/10.555S/10.559 Child Nutrition Cluster Procurement, Suspension, and Debarment Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria - Uniform Guidance and 2 CFR 200.317 through 200.327 set forth the standards non-federal entities other than states must follow when operating federal programs. Condition - In our testing of procurement, suspension, and debarment, it was identified that the District did not satisfy the requirements of 2 CFR 200.317 through 200.327. The District did not comply with requirements of the grant for procurement of food service related services. 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 noncompliance to federal requirements increases overall risk on non-compliance. Questioned Costs - None reported. Context/Sampling - All food service contracts were selected for testing. Repeat Finding from Prior Years - Yes Recommendation - We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of Responsible Officials - There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Agriculture, Passed through North Dakota Department of Public Instruction Federal Financial Assistance Listing/CFDA Number 10.553/10.555/10.555C/10.555S/10.559 Child Nutrition Cluster Procurement, Suspension, and Debarment Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria - Uniform Guidance and 2 CFR 200.317 through 200.327 set forth the standards non-federal entities other than states must follow when operating federal programs. Condition - In our testing of procurement, suspension, and debarment, it was identified that the District did not satisfy the requirements of 2 CFR 200.317 through 200.327. The District did not comply with requirements of the grant for procurement of food service related services. 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 noncompliance to federal requirements increases overall risk on non-compliance. Questioned Costs - None reported. Context/Sampling - All food service contracts were selected for testing. Repeat Finding from Prior Years - Yes Recommendation - We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of Responsible Officials - There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Agriculture, Passed through North Dakota Department of Public Instruction Federal Financial Assistance Listing/CFDA Number 10.553/10.555/10.555C/10.555S/10.559 Child Nutrition Cluster Procurement, Suspension, and Debarment Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria - Uniform Guidance and 2 CFR 200.317 through 200.327 set forth the standards non-federal entities other than states must follow when operating federal programs. Condition - In our testing of procurement, suspension, and debarment, it was identified that the District did not satisfy the requirements of 2 CFR 200.317 through 200.327. The District did not comply with requirements of the grant for procurement of food service related services. 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 noncompliance to federal requirements increases overall risk on non-compliance. Questioned Costs - None reported. Context/Sampling - All food service contracts were selected for testing. Repeat Finding from Prior Years - Yes Recommendation - We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of Responsible Officials - There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Agriculture, Passed through North Dakota Department of Public Instruction Federal Financial Assistance Listing/CFDA Number 10.553/10.555/10.555C/10.555S/10.559 Child Nutrition Cluster Procurement, Suspension, and Debarment Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria - Uniform Guidance and 2 CFR 200.317 through 200.327 set forth the standards non-federal entities other than states must follow when operating federal programs. Condition - In our testing of procurement, suspension, and debarment, it was identified that the District did not satisfy the requirements of 2 CFR 200.317 through 200.327. The District did not comply with requirements of the grant for procurement of food service related services. 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 noncompliance to federal requirements increases overall risk on non-compliance. Questioned Costs - None reported. Context/Sampling - All food service contracts were selected for testing. Repeat Finding from Prior Years - Yes Recommendation - We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of Responsible Officials - There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Agriculture, Passed through North Dakota Department of Public Instruction Federal Financial Assistance Listing/CFDA Number 10.553/10.555/10.555C/10.555S/10.559 Child Nutrition Cluster Procurement, Suspension, and Debarment Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria - Uniform Guidance and 2 CFR 200.317 through 200.327 set forth the standards non-federal entities other than states must follow when operating federal programs. Condition - In our testing of procurement, suspension, and debarment, it was identified that the District did not satisfy the requirements of 2 CFR 200.317 through 200.327. The District did not comply with requirements of the grant for procurement of food service related services. 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 noncompliance to federal requirements increases overall risk on non-compliance. Questioned Costs - None reported. Context/Sampling - All food service contracts were selected for testing. Repeat Finding from Prior Years - Yes Recommendation - We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of Responsible Officials - There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Agriculture, Passed through North Dakota Department of Public Instruction Federal Financial Assistance Listing/CFDA Number 10.553/10.555/10.555C/10.555S/10.559 Child Nutrition Cluster Procurement, Suspension, and Debarment Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria - Uniform Guidance and 2 CFR 200.317 through 200.327 set forth the standards non-federal entities other than states must follow when operating federal programs. Condition - In our testing of procurement, suspension, and debarment, it was identified that the District did not satisfy the requirements of 2 CFR 200.317 through 200.327. The District did not comply with requirements of the grant for procurement of food service related services. 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 noncompliance to federal requirements increases overall risk on non-compliance. Questioned Costs - None reported. Context/Sampling - All food service contracts were selected for testing. Repeat Finding from Prior Years - Yes Recommendation - We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of Responsible Officials - There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Agriculture, Passed through North Dakota Department of Public Instruction Federal Financial Assistance Listing/CFDA Number 10.553/10.555/10.555C/10.555S/10.559 Child Nutrition Cluster Procurement, Suspension, and Debarment Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria - Uniform Guidance and 2 CFR 200.317 through 200.327 set forth the standards non-federal entities other than states must follow when operating federal programs. Condition - In our testing of procurement, suspension, and debarment, it was identified that the District did not satisfy the requirements of 2 CFR 200.317 through 200.327. The District did not comply with requirements of the grant for procurement of food service related services. 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 noncompliance to federal requirements increases overall risk on non-compliance. Questioned Costs - None reported. Context/Sampling - All food service contracts were selected for testing. Repeat Finding from Prior Years - Yes Recommendation - We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of Responsible Officials - There is no disagreement with the audit finding.