FAC Explorer

Audit 48779

FY End
2022-06-30
Total Expended
$1.65M
Findings
8
Programs
14
Organization: Independent School District No. 2190, Yellow Medicine East (MN)
Year: 2022 Accepted: 2022-12-18
Auditor: Hoffman & Brobst Pllp

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48698 2022-002 Material Weakness Yes N
48699 2022-002 Material Weakness Yes N
48700 2022-003 - Yes I
48701 2022-003 - Yes I
625140 2022-002 Material Weakness Yes N
625141 2022-002 Material Weakness Yes N
625142 2022-003 - Yes I
625143 2022-003 - Yes I

Programs

ALN Program Spent Major Findings
84.425 Covid-19 Education Stabilization Fund Covid-19 Elementary and Secondary School Emergency Relief (esser) Fund $579,199 Yes 2
84.425 Covid-19 Education Stabilization Fund Covid-19 American Rescue Plan - Elementary and Secondary School Emergency Relief (arp Esser) Fund $321,866 Yes 2
10.555 National School Lunch Program Covid-19 Free/reduced $301,254 - 0
84.010 Title I Grants to Local Educational Agencies $186,186 - 0
10.553 Covid-19 School Breakfast Program $95,202 - 0
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $40,000 - 0
10.555 National School Lunch Program Commodities $34,114 - 0
84.060 Indian Education_grants to Local Educational Agencies $27,426 - 0
84.367 Improving Teacher Quality State Grants $26,254 - 0
84.041 Impact Aid $20,969 - 0
10.555 National School Lunch Program Covid-19 Supply Chain Assistance $15,566 - 0
10.559 Covid-19 Summer Food Service Program for Children $4,241 - 0
84.027 Special Education_grants to States $1,129 - 0
10.555 National School Lunch Program Covid-19 After School Snack $715 - 0

Contacts

Name Title Type
MXCVJGF3JPJ8 Jeremy Wilcox Auditee
3205644081 Lisa Zmeskal Auditor
No contacts on file

Notes to SEFA

Title: NOTE A REPORTING ENTITY Accounting Policies: NOTE C SUMMARY OF SIGNIFICANT 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) 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: The auditee did not use the de minimis cost rate. NOTE D DE MINIMIS INDIRECT COST RATE Independent School District No. 2190, Yellow Medicine East, Granite Falls, Minnesota, has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The schedule of expenditures of federal awards presents the activities of federal award programs expended by Independent School District No. 2190, Yellow Medicine East, Granite Falls, Minnesota. The Districts reporting entity is defined in Note 1 to the financial statements.
Title: NOTE B BASIS OF PRESENTATION Accounting Policies: NOTE C SUMMARY OF SIGNIFICANT 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) 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: The auditee did not use the de minimis cost rate. NOTE D DE MINIMIS INDIRECT COST RATE Independent School District No. 2190, Yellow Medicine East, Granite Falls, Minnesota, has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Independent School District No. 2190, Yellow Medicine East, Granite Falls, Minnesota, 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 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, changes in net assets, or cash flows of Independent School District No. 2190, Yellow Medicine East, Granite Falls, Minnesota.
Title: NOTE E LOAN PROGRAMS AND LOAN GUARANTEE PROGRAMS Accounting Policies: NOTE C SUMMARY OF SIGNIFICANT 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) 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: The auditee did not use the de minimis cost rate. NOTE D DE MINIMIS INDIRECT COST RATE Independent School District No. 2190, Yellow Medicine East, Granite Falls, Minnesota, has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Independent School District No. 2190, Yellow Medicine East, Granite Falls, Minnesota, did not provide loan programs or loan guarantee programs, accordingly, there are no year-end loan balances.
Title: NOTE F DONATED FEDERALLY FUNDED PERSONAL PROTECTIVE EQUIPMENT Accounting Policies: NOTE C SUMMARY OF SIGNIFICANT 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) 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: The auditee did not use the de minimis cost rate. NOTE D DE MINIMIS INDIRECT COST RATE Independent School District No. 2190, Yellow Medicine East, Granite Falls, Minnesota, has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Independent School District No. 2190, Yellow Medicine East, Granite Falls, Minnesota, did not receive any donated federally funded personal protective equipment.

Finding Details

Finding 2022-002
2022-002 Controls over Compliance of Federal Programs Criteria: The District should have control procedures in place to ensure that compliance requirements applicable to federal programs are met. Condition: The District has established internal controls over compliance for the major federal programs; however, these controls failed in regard to establishing documented procurement procedures in accordance with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. This finding was reported in the previous year as number 2021-001. Questioned Costs: There are no questioned costs associated with this finding. Context: During our examination of compliance with federal programs, we noted one instance of internal controls not preventing noncompliance with the requirements of the federal programs. Effect: The District did not comply with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Cause: The District did not establish documented procurement procedures for the acquisition of property or services consistent with State, local, and tribal laws and regulations and the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Recommendation: We recommend that the District establish appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor?s recommendations will be adopted.
Finding 2022-002
2022-002 Controls over Compliance of Federal Programs Criteria: The District should have control procedures in place to ensure that compliance requirements applicable to federal programs are met. Condition: The District has established internal controls over compliance for the major federal programs; however, these controls failed in regard to establishing documented procurement procedures in accordance with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. This finding was reported in the previous year as number 2021-001. Questioned Costs: There are no questioned costs associated with this finding. Context: During our examination of compliance with federal programs, we noted one instance of internal controls not preventing noncompliance with the requirements of the federal programs. Effect: The District did not comply with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Cause: The District did not establish documented procurement procedures for the acquisition of property or services consistent with State, local, and tribal laws and regulations and the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Recommendation: We recommend that the District establish appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor?s recommendations will be adopted.
Finding 2022-003
2022-003 Procurement Policy Criteria: Per Title 2 U.S. Code of Federal Regulations ?200.318, the District must have and use documented procurement procedures for the acquisition of property or services consistent with State, local, and tribal laws and regulations and the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Condition: The District has not implemented a procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. This finding was reported in the previous year as number 2021-002. Questioned Costs: There are no questioned costs associated with this finding. Context: The District acquired property and services with federal awards without documented procurement procedures in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Effect: The District is not meeting federal regulations pertaining to the requirement to have and use documented procurement procedures for the acquisition of property or services consistent with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Cause: The District did not implement a written procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Recommendation: We recommend that the District adopt a written procurement policy to ensure that the federal program compliance requirements are being followed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor?s recommendations will be adopted.
Finding 2022-003
2022-003 Procurement Policy Criteria: Per Title 2 U.S. Code of Federal Regulations ?200.318, the District must have and use documented procurement procedures for the acquisition of property or services consistent with State, local, and tribal laws and regulations and the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Condition: The District has not implemented a procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. This finding was reported in the previous year as number 2021-002. Questioned Costs: There are no questioned costs associated with this finding. Context: The District acquired property and services with federal awards without documented procurement procedures in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Effect: The District is not meeting federal regulations pertaining to the requirement to have and use documented procurement procedures for the acquisition of property or services consistent with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Cause: The District did not implement a written procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Recommendation: We recommend that the District adopt a written procurement policy to ensure that the federal program compliance requirements are being followed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor?s recommendations will be adopted.
Finding 2022-002
2022-002 Controls over Compliance of Federal Programs Criteria: The District should have control procedures in place to ensure that compliance requirements applicable to federal programs are met. Condition: The District has established internal controls over compliance for the major federal programs; however, these controls failed in regard to establishing documented procurement procedures in accordance with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. This finding was reported in the previous year as number 2021-001. Questioned Costs: There are no questioned costs associated with this finding. Context: During our examination of compliance with federal programs, we noted one instance of internal controls not preventing noncompliance with the requirements of the federal programs. Effect: The District did not comply with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Cause: The District did not establish documented procurement procedures for the acquisition of property or services consistent with State, local, and tribal laws and regulations and the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Recommendation: We recommend that the District establish appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor?s recommendations will be adopted.
Finding 2022-002
2022-002 Controls over Compliance of Federal Programs Criteria: The District should have control procedures in place to ensure that compliance requirements applicable to federal programs are met. Condition: The District has established internal controls over compliance for the major federal programs; however, these controls failed in regard to establishing documented procurement procedures in accordance with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. This finding was reported in the previous year as number 2021-001. Questioned Costs: There are no questioned costs associated with this finding. Context: During our examination of compliance with federal programs, we noted one instance of internal controls not preventing noncompliance with the requirements of the federal programs. Effect: The District did not comply with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Cause: The District did not establish documented procurement procedures for the acquisition of property or services consistent with State, local, and tribal laws and regulations and the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Recommendation: We recommend that the District establish appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor?s recommendations will be adopted.
Finding 2022-003
2022-003 Procurement Policy Criteria: Per Title 2 U.S. Code of Federal Regulations ?200.318, the District must have and use documented procurement procedures for the acquisition of property or services consistent with State, local, and tribal laws and regulations and the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Condition: The District has not implemented a procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. This finding was reported in the previous year as number 2021-002. Questioned Costs: There are no questioned costs associated with this finding. Context: The District acquired property and services with federal awards without documented procurement procedures in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Effect: The District is not meeting federal regulations pertaining to the requirement to have and use documented procurement procedures for the acquisition of property or services consistent with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Cause: The District did not implement a written procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Recommendation: We recommend that the District adopt a written procurement policy to ensure that the federal program compliance requirements are being followed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor?s recommendations will be adopted.
Finding 2022-003
2022-003 Procurement Policy Criteria: Per Title 2 U.S. Code of Federal Regulations ?200.318, the District must have and use documented procurement procedures for the acquisition of property or services consistent with State, local, and tribal laws and regulations and the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Condition: The District has not implemented a procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. This finding was reported in the previous year as number 2021-002. Questioned Costs: There are no questioned costs associated with this finding. Context: The District acquired property and services with federal awards without documented procurement procedures in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Effect: The District is not meeting federal regulations pertaining to the requirement to have and use documented procurement procedures for the acquisition of property or services consistent with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Cause: The District did not implement a written procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Recommendation: We recommend that the District adopt a written procurement policy to ensure that the federal program compliance requirements are being followed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor?s recommendations will be adopted.