FAC Explorer

Audit 54193

FY End
2022-06-30
Total Expended
$3.46M
Findings
2
Programs
12
Organization: Tgu Public School District No. 60 (ND)
Year: 2022 Accepted: 2023-03-12
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58412 2022-004 Significant Deficiency Yes L
634854 2022-004 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.600 Head Start $2.47M Yes 1
84.010 Title I Grants to Local Educational Agencies $199,821 - 0
10.558 Child and Adult Care Food Program $141,281 - 0
93.575 Child Care and Development Block Grant $122,552 - 0
84.287 Twenty-First Century Community Learning Centers $53,190 - 0
10.553 School Breakfast Program $50,363 - 0
84.371 Striving Readers $14,775 - 0
10.582 Fresh Fruit and Vegetable Program $13,585 - 0
10.555 National School Lunch Program $10,332 - 0
84.048 Career and Technical Education -- Basic Grants to States $5,554 - 0
84.425 Education Stabilization Fund $3,574 - 0
10.560 State Administrative Expenses for Child Nutrition $1,967 - 0

Contacts

Name Title Type
MLJ6LKLJL4P2 Erik Sveet Auditee
7015375414 Brian Opsahl Auditor
No contacts on file

Notes to SEFA

Title: NONMONETARY TRANSACTIONS Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards (the "Schedule") arereported on the accrual basis of accounting. Such expenditures are recognized following thecost principles contained in the Uniform Guidance, wherein certain types of expenditures are notallowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District receives commodities through the food distribution program and the assistance isvalued at the fair value of the commodities received and disbursed.
Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards (the "Schedule") arereported on the accrual basis of accounting. Such expenditures are recognized following thecost principles contained in the Uniform Guidance, wherein certain types of expenditures are notallowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule includes the federal award activity of TGU Public School DistrictNo. 60 under programs of the federal government for the year ended June 30, 2022. Theinformation 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 Schedulepresents only a selected portion of the operations of TGU Public School District No. 60, it is notintended to and does not present the financial position or changes in net position of the District.
Title: PASS THROUGH ENTITIES Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards (the "Schedule") arereported on the accrual basis of accounting. Such expenditures are recognized following thecost principles contained in the Uniform Guidance, wherein certain types of expenditures are notallowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. All pass-through entities listed above use the same AL numbers as the federal grantors toidentify these grants, and have not assigned any additional identifying numbers.

Finding Details

Finding 2022-004
2022-004: Reporting ? Significant Deficiency Federal Programs Assistance Listing Number 93.600 Head Start Department of Health and Human Services Reporting Criteria The District is required to file semi-annual SF-425 financial reports within one (1) month of quarter end. The information presented on the SF-425 reports should be cumulative. Condition During our testing of reports filed, it was noted the semi-annual report for the grant period ending 11/30/2021 was filed in excess of one (1) month after period end. All semi-annual reports also did not present the information cumulatively, but instead only presented the information for the current quarter. Cause The individual responsible for filing the reports was unaware of the deadlines or the prescribed format. Effect The District?s semi-annual SF-425 reports were not filed timely and in the prescribed format. Context Two (2) SF-425 semi-annual reports filed during the year under audit were tested and one (1) was found to be filed late and two (2) were not in the prescribed format. Questioned Costs None. Recommendation Proper training should be provided to the individuals responsible for preparing and filing the SF-425 reports. Repeat Finding This is a repeat finding of 2021-004. Views of Responsible Officials See corrective action plan.
Finding 2022-004
2022-004: Reporting ? Significant Deficiency Federal Programs Assistance Listing Number 93.600 Head Start Department of Health and Human Services Reporting Criteria The District is required to file semi-annual SF-425 financial reports within one (1) month of quarter end. The information presented on the SF-425 reports should be cumulative. Condition During our testing of reports filed, it was noted the semi-annual report for the grant period ending 11/30/2021 was filed in excess of one (1) month after period end. All semi-annual reports also did not present the information cumulatively, but instead only presented the information for the current quarter. Cause The individual responsible for filing the reports was unaware of the deadlines or the prescribed format. Effect The District?s semi-annual SF-425 reports were not filed timely and in the prescribed format. Context Two (2) SF-425 semi-annual reports filed during the year under audit were tested and one (1) was found to be filed late and two (2) were not in the prescribed format. Questioned Costs None. Recommendation Proper training should be provided to the individuals responsible for preparing and filing the SF-425 reports. Repeat Finding This is a repeat finding of 2021-004. Views of Responsible Officials See corrective action plan.