FAC Explorer

Audit 45883

FY End
2022-06-30
Total Expended
$1.01M
Findings
10
Programs
12
Organization: North Lakes Academy (MN)
Year: 2022 Accepted: 2022-12-21
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46945 2022-002 Material Weakness Yes I
46946 2022-002 Material Weakness Yes I
46947 2022-002 Material Weakness Yes I
46948 2022-002 Material Weakness Yes I
46949 2022-002 Material Weakness Yes I
623387 2022-002 Material Weakness Yes I
623388 2022-002 Material Weakness Yes I
623389 2022-002 Material Weakness Yes I
623390 2022-002 Material Weakness Yes I
623391 2022-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $263,760 Yes 0
10.555 National School Lunch Program $214,201 Yes 1
84.282 Csp Grant $177,663 - 0
84.027 Special Education_grants to States $174,694 - 0
10.553 School Breakfast Program $46,129 Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $40,000 - 0
84.010 Title I Grants to Local Educational Agencies $39,042 - 0
10.555 Supply Chain Assistance $14,279 Yes 1
10.555 Food Distribution & Commodity Rebate Program: Noncash Assistance $14,192 Yes 1
84.424 Student Support and Academic Enrichment Program $10,019 - 0
84.367 Supporting Effective Instruction $7,352 - 0
10.555 Emergency Operational Costs $5,782 Yes 1

Contacts

Name Title Type
FQNLF9JSR4K7 Bridget Peterson Auditee
6124819634 Michelle Hoffman, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of 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 the Uniform Guidance for all awards with the exception of CFDA 21.019, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: North Lakes Academy does not charge indirect costs to its federal programs, however if they were to charge indirect costs, they would use the indirect cost rate provided to them by the Minnesota Department of Education (the pass-through entity) rather than use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of North Lakes Academy 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 2 CFR 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 North Lakes Academy, it is not intended to and does not present the financial position, changes in position, or cash flows of North Lakes Academy.

Finding Details

Finding 2022-002
Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: UG ?200.318 - ?200.32 note requirements for an entities procurement policy covering such things as; procurement methods, open competition, contracting with small and minority business, and labor surplus area firms. Condition: The entity does not have an adopted procurement policy that complies with the procurement standards described in the Uniform Guidance. Context: Reviewed the schools only procurement policy and noted that the school?s current policy does not meet all of the requirements described by Uniform Guidance. Cause: The school did not go through the steps to adopt a compliant procurement policy during FY22. Effect: The school was not in compliance with Uniform Guidance related to procurement policies. Repeat Finding: This is a repeat finding Recommendation: We recommend that Management review the Uniform Guidance and ensure the procurement policy is updated to be compliant then officially approved by the board as soon as reasonably possible. Views of responsible officials: There is no disagreement with the audit finding. Management will work to adopt a compliant procurement policy.
Finding 2022-002
Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: UG ?200.318 - ?200.32 note requirements for an entities procurement policy covering such things as; procurement methods, open competition, contracting with small and minority business, and labor surplus area firms. Condition: The entity does not have an adopted procurement policy that complies with the procurement standards described in the Uniform Guidance. Context: Reviewed the schools only procurement policy and noted that the school?s current policy does not meet all of the requirements described by Uniform Guidance. Cause: The school did not go through the steps to adopt a compliant procurement policy during FY22. Effect: The school was not in compliance with Uniform Guidance related to procurement policies. Repeat Finding: This is a repeat finding Recommendation: We recommend that Management review the Uniform Guidance and ensure the procurement policy is updated to be compliant then officially approved by the board as soon as reasonably possible. Views of responsible officials: There is no disagreement with the audit finding. Management will work to adopt a compliant procurement policy.
Finding 2022-002
Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: UG ?200.318 - ?200.32 note requirements for an entities procurement policy covering such things as; procurement methods, open competition, contracting with small and minority business, and labor surplus area firms. Condition: The entity does not have an adopted procurement policy that complies with the procurement standards described in the Uniform Guidance. Context: Reviewed the schools only procurement policy and noted that the school?s current policy does not meet all of the requirements described by Uniform Guidance. Cause: The school did not go through the steps to adopt a compliant procurement policy during FY22. Effect: The school was not in compliance with Uniform Guidance related to procurement policies. Repeat Finding: This is a repeat finding Recommendation: We recommend that Management review the Uniform Guidance and ensure the procurement policy is updated to be compliant then officially approved by the board as soon as reasonably possible. Views of responsible officials: There is no disagreement with the audit finding. Management will work to adopt a compliant procurement policy.
Finding 2022-002
Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: UG ?200.318 - ?200.32 note requirements for an entities procurement policy covering such things as; procurement methods, open competition, contracting with small and minority business, and labor surplus area firms. Condition: The entity does not have an adopted procurement policy that complies with the procurement standards described in the Uniform Guidance. Context: Reviewed the schools only procurement policy and noted that the school?s current policy does not meet all of the requirements described by Uniform Guidance. Cause: The school did not go through the steps to adopt a compliant procurement policy during FY22. Effect: The school was not in compliance with Uniform Guidance related to procurement policies. Repeat Finding: This is a repeat finding Recommendation: We recommend that Management review the Uniform Guidance and ensure the procurement policy is updated to be compliant then officially approved by the board as soon as reasonably possible. Views of responsible officials: There is no disagreement with the audit finding. Management will work to adopt a compliant procurement policy.
Finding 2022-002
Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: UG ?200.318 - ?200.32 note requirements for an entities procurement policy covering such things as; procurement methods, open competition, contracting with small and minority business, and labor surplus area firms. Condition: The entity does not have an adopted procurement policy that complies with the procurement standards described in the Uniform Guidance. Context: Reviewed the schools only procurement policy and noted that the school?s current policy does not meet all of the requirements described by Uniform Guidance. Cause: The school did not go through the steps to adopt a compliant procurement policy during FY22. Effect: The school was not in compliance with Uniform Guidance related to procurement policies. Repeat Finding: This is a repeat finding Recommendation: We recommend that Management review the Uniform Guidance and ensure the procurement policy is updated to be compliant then officially approved by the board as soon as reasonably possible. Views of responsible officials: There is no disagreement with the audit finding. Management will work to adopt a compliant procurement policy.
Finding 2022-002
Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: UG ?200.318 - ?200.32 note requirements for an entities procurement policy covering such things as; procurement methods, open competition, contracting with small and minority business, and labor surplus area firms. Condition: The entity does not have an adopted procurement policy that complies with the procurement standards described in the Uniform Guidance. Context: Reviewed the schools only procurement policy and noted that the school?s current policy does not meet all of the requirements described by Uniform Guidance. Cause: The school did not go through the steps to adopt a compliant procurement policy during FY22. Effect: The school was not in compliance with Uniform Guidance related to procurement policies. Repeat Finding: This is a repeat finding Recommendation: We recommend that Management review the Uniform Guidance and ensure the procurement policy is updated to be compliant then officially approved by the board as soon as reasonably possible. Views of responsible officials: There is no disagreement with the audit finding. Management will work to adopt a compliant procurement policy.
Finding 2022-002
Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: UG ?200.318 - ?200.32 note requirements for an entities procurement policy covering such things as; procurement methods, open competition, contracting with small and minority business, and labor surplus area firms. Condition: The entity does not have an adopted procurement policy that complies with the procurement standards described in the Uniform Guidance. Context: Reviewed the schools only procurement policy and noted that the school?s current policy does not meet all of the requirements described by Uniform Guidance. Cause: The school did not go through the steps to adopt a compliant procurement policy during FY22. Effect: The school was not in compliance with Uniform Guidance related to procurement policies. Repeat Finding: This is a repeat finding Recommendation: We recommend that Management review the Uniform Guidance and ensure the procurement policy is updated to be compliant then officially approved by the board as soon as reasonably possible. Views of responsible officials: There is no disagreement with the audit finding. Management will work to adopt a compliant procurement policy.
Finding 2022-002
Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: UG ?200.318 - ?200.32 note requirements for an entities procurement policy covering such things as; procurement methods, open competition, contracting with small and minority business, and labor surplus area firms. Condition: The entity does not have an adopted procurement policy that complies with the procurement standards described in the Uniform Guidance. Context: Reviewed the schools only procurement policy and noted that the school?s current policy does not meet all of the requirements described by Uniform Guidance. Cause: The school did not go through the steps to adopt a compliant procurement policy during FY22. Effect: The school was not in compliance with Uniform Guidance related to procurement policies. Repeat Finding: This is a repeat finding Recommendation: We recommend that Management review the Uniform Guidance and ensure the procurement policy is updated to be compliant then officially approved by the board as soon as reasonably possible. Views of responsible officials: There is no disagreement with the audit finding. Management will work to adopt a compliant procurement policy.
Finding 2022-002
Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: UG ?200.318 - ?200.32 note requirements for an entities procurement policy covering such things as; procurement methods, open competition, contracting with small and minority business, and labor surplus area firms. Condition: The entity does not have an adopted procurement policy that complies with the procurement standards described in the Uniform Guidance. Context: Reviewed the schools only procurement policy and noted that the school?s current policy does not meet all of the requirements described by Uniform Guidance. Cause: The school did not go through the steps to adopt a compliant procurement policy during FY22. Effect: The school was not in compliance with Uniform Guidance related to procurement policies. Repeat Finding: This is a repeat finding Recommendation: We recommend that Management review the Uniform Guidance and ensure the procurement policy is updated to be compliant then officially approved by the board as soon as reasonably possible. Views of responsible officials: There is no disagreement with the audit finding. Management will work to adopt a compliant procurement policy.
Finding 2022-002
Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: UG ?200.318 - ?200.32 note requirements for an entities procurement policy covering such things as; procurement methods, open competition, contracting with small and minority business, and labor surplus area firms. Condition: The entity does not have an adopted procurement policy that complies with the procurement standards described in the Uniform Guidance. Context: Reviewed the schools only procurement policy and noted that the school?s current policy does not meet all of the requirements described by Uniform Guidance. Cause: The school did not go through the steps to adopt a compliant procurement policy during FY22. Effect: The school was not in compliance with Uniform Guidance related to procurement policies. Repeat Finding: This is a repeat finding Recommendation: We recommend that Management review the Uniform Guidance and ensure the procurement policy is updated to be compliant then officially approved by the board as soon as reasonably possible. Views of responsible officials: There is no disagreement with the audit finding. Management will work to adopt a compliant procurement policy.