FAC Explorer

Audit 52194

FY End
2022-06-30
Total Expended
$1.33M
Findings
4
Programs
14
Organization: Mobridge Pollock School District No 62-6 (SD)
Year: 2022 Accepted: 2023-06-21
Auditor: Cahill Bauer & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
52425 2022-001 Material Weakness Yes I
52426 2022-001 Material Weakness Yes I
628867 2022-001 Material Weakness Yes I
628868 2022-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $444,230 Yes 1
84.010 Title I Grants to Local Educational Agencies $199,532 - 0
84.425 Education Stabilization Fund $177,672 Yes 0
84.027 Special Education_grants to States $176,661 - 0
84.041 Impact Aid $83,000 - 0
10.553 School Breakfast Program $79,148 Yes 1
84.367 Improving Teacher Quality State Grants $54,566 - 0
84.060 Indian Education_grants to Local Educational Agencies $47,685 - 0
84.424 Student Support and Academic Enrichment Program $24,208 - 0
10.582 Fresh Fruit and Vegetable Program $22,908 - 0
84.048 Career and Technical Education -- Basic Grants to States $9,873 - 0
15.130 Indian Education_assistance to Schools $7,913 - 0
84.173 Special Education_preschool Grants $6,740 - 0
15.226 Payments in Lieu of Taxes $24 - 0

Contacts

Name Title Type
PQEBGN5M3HE7 Kim Schneider Auditee
6058453455 Jessica Witlock Auditor
No contacts on file

Notes to SEFA

Title: Federal Reimbursements Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the 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 Title 2 US 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 intedned to and does not present the financial position, changes in net position, or cash flows of the School District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal Reimbursements are not based upon specific expenditures. Therefore, some amounts reported here represent cash received and/or food commodities used rather than federal expenditures.
Title: Major Federal Financial Assistance Program Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the 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 Title 2 US 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 intedned to and does not present the financial position, changes in net position, or cash flows of the School District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. This represents a Major Federal Financial Assistance Program.

Finding Details

Finding 2022-001
The major federal program affected is the US Department of Agriculture national School Lunch Program. CFR Title 2 states that a non-federal entity must establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and terms and conditoins of the federal award. A material weakness was reported fora lack of internal controls over the School District's federal awards for teh following compliance requirements: procurement, suspension and debarment. This is undesirabel from an internal control viewpoint and coud result in a loss of control over compliance. Internal controls are not adequately designed to prevent or detect noncompliance iwht the compliance requirements identified. Inadequate internal controls could adversely affect the School Districts ability to detect noncompliance that would be material in relation to federal programs in a timely manner by employees in the normal course of performing their assigned duties. We recommend the School Board take a more active role in the oversight of the School District's compliance with federal statues, regulations, and the terms and conditions of federal awards.
Finding 2022-001
The major federal program affected is the US Department of Agriculture national School Lunch Program. CFR Title 2 states that a non-federal entity must establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and terms and conditoins of the federal award. A material weakness was reported fora lack of internal controls over the School District's federal awards for teh following compliance requirements: procurement, suspension and debarment. This is undesirabel from an internal control viewpoint and coud result in a loss of control over compliance. Internal controls are not adequately designed to prevent or detect noncompliance iwht the compliance requirements identified. Inadequate internal controls could adversely affect the School Districts ability to detect noncompliance that would be material in relation to federal programs in a timely manner by employees in the normal course of performing their assigned duties. We recommend the School Board take a more active role in the oversight of the School District's compliance with federal statues, regulations, and the terms and conditions of federal awards.
Finding 2022-001
The major federal program affected is the US Department of Agriculture national School Lunch Program. CFR Title 2 states that a non-federal entity must establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and terms and conditoins of the federal award. A material weakness was reported fora lack of internal controls over the School District's federal awards for teh following compliance requirements: procurement, suspension and debarment. This is undesirabel from an internal control viewpoint and coud result in a loss of control over compliance. Internal controls are not adequately designed to prevent or detect noncompliance iwht the compliance requirements identified. Inadequate internal controls could adversely affect the School Districts ability to detect noncompliance that would be material in relation to federal programs in a timely manner by employees in the normal course of performing their assigned duties. We recommend the School Board take a more active role in the oversight of the School District's compliance with federal statues, regulations, and the terms and conditions of federal awards.
Finding 2022-001
The major federal program affected is the US Department of Agriculture national School Lunch Program. CFR Title 2 states that a non-federal entity must establish and maintain effective internal control over federal awards that provide reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and terms and conditoins of the federal award. A material weakness was reported fora lack of internal controls over the School District's federal awards for teh following compliance requirements: procurement, suspension and debarment. This is undesirabel from an internal control viewpoint and coud result in a loss of control over compliance. Internal controls are not adequately designed to prevent or detect noncompliance iwht the compliance requirements identified. Inadequate internal controls could adversely affect the School Districts ability to detect noncompliance that would be material in relation to federal programs in a timely manner by employees in the normal course of performing their assigned duties. We recommend the School Board take a more active role in the oversight of the School District's compliance with federal statues, regulations, and the terms and conditions of federal awards.