FAC Explorer

Audit 49455

FY End
2022-06-30
Total Expended
$2.73M
Findings
4
Programs
13
Organization: Milbank School District No. 25-4 (SD)
Year: 2022 Accepted: 2023-06-25
Auditor: Wohlenberg Ritzman & CO LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61296 2022-002 Significant Deficiency Yes L
61297 2022-002 Significant Deficiency Yes L
637738 2022-002 Significant Deficiency Yes L
637739 2022-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $562,209 Yes 1
84.010 Title I Grants to Local Educational Agencies $171,163 - 0
10.553 School Breakfast Program $113,366 - 0
93.575 Child Care and Development Block Grant $67,100 - 0
84.027 Special Education_grants to States $60,029 - 0
84.367 Improving Teacher Quality State Grants $53,896 - 0
10.582 Fresh Fruit and Vegetable Program $31,875 - 0
84.424 Student Support and Academic Enrichment Program $18,753 - 0
10.555 National School Lunch Program $18,034 - 0
84.173 Special Education_preschool Grants $5,316 - 0
84.048 Career and Technical Education -- Basic Grants to States $4,646 - 0
45.025 Promotion of the Arts_partnership Agreements $1,536 - 0
84.323 Special Education - State Personnel Development $1,491 - 0

Contacts

Name Title Type
GQJYJULKVFX2 Nancy M Meyer Auditee
6054325579 Kathryn J. Nordstrom Auditor
No contacts on file

Notes to SEFA

Title: Federal Reimbursements Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the School District 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 the 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 School District. It is not intended to and does not present the financial position, changes in net position, or cash flows of the School District. 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. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Federal reimbursements are not based upon specific expenditures. Therefore, the amounts reported here represent cash received and/or food commodities used rather than federal expenditures.

Finding Details

Finding 2022-002
SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding 2022-002 ? Reporting (Compliance; Internal Control Over Compliance) (Repeat Finding) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. This affects all federal programs. Questioned Costs: None. Criteria: 2 CFR ?200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor?s report(s) or nine months after the end of the audit period. Cause: The School District has a limited number of staff to perform financial functions. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management?s views and planned corrective action.
Finding 2022-002
SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding 2022-002 ? Reporting (Compliance; Internal Control Over Compliance) (Repeat Finding) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. This affects all federal programs. Questioned Costs: None. Criteria: 2 CFR ?200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor?s report(s) or nine months after the end of the audit period. Cause: The School District has a limited number of staff to perform financial functions. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management?s views and planned corrective action.
Finding 2022-002
SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding 2022-002 ? Reporting (Compliance; Internal Control Over Compliance) (Repeat Finding) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. This affects all federal programs. Questioned Costs: None. Criteria: 2 CFR ?200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor?s report(s) or nine months after the end of the audit period. Cause: The School District has a limited number of staff to perform financial functions. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management?s views and planned corrective action.
Finding 2022-002
SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding 2022-002 ? Reporting (Compliance; Internal Control Over Compliance) (Repeat Finding) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. This affects all federal programs. Questioned Costs: None. Criteria: 2 CFR ?200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor?s report(s) or nine months after the end of the audit period. Cause: The School District has a limited number of staff to perform financial functions. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management?s views and planned corrective action.