FAC Explorer

Audit 6348

FY End
2023-06-30
Total Expended
$4.46M
Findings
10
Programs
16
Organization: Independent School District No. 882 (MN)
Year: 2023 Accepted: 2023-12-13
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
4030 2023-001 Significant Deficiency - I
4031 2023-001 Significant Deficiency - I
4032 2023-001 Significant Deficiency - I
4033 2023-001 Significant Deficiency - I
4034 2023-001 Significant Deficiency - I
580472 2023-001 Significant Deficiency - I
580473 2023-001 Significant Deficiency - I
580474 2023-001 Significant Deficiency - I
580475 2023-001 Significant Deficiency - I
580476 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $203,466 - 0
10.553 School Breakfast Program $156,808 Yes 1
10.555 National School Lunch Program $116,866 Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $100,026 - 0
84.367 Improving Teacher Quality State Grants $73,725 - 0
84.181 Special Education-Grants for Infants and Families $59,484 - 0
84.002 Adult Education - Basic Grants to States $55,309 - 0
84.011 Migrant Education_state Grant Program $52,560 - 0
84.027 Special Education_grants to States $33,879 - 0
84.365 English Language Acquisition State Grants $27,034 - 0
32.009 Emergency Connectivity Fund Program $12,282 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $9,600 - 0
84.173 Special Education_preschool Grants $7,099 - 0
10.559 Summer Food Service Program for Children $2,874 Yes 1
84.425 Education Stabilization Fund $1,907 Yes 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
EJJ7S1G3H5K7 Tina Burkholder Auditee
7632722015 Mary Reedy Auditor
No contacts on file

Notes to SEFA

Accounting Policies: GENERAL The accompanying schedule of expenditures of federal awards presents the expenditures of all federal financial assistance programs of Independent School District No. 882 for the year ended June 30, 2023. 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 select portion of the operations of the District, it is not intended to and does not present the financial position or changes in net position of the District. BASIS OF ACCOUNTING The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the District’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. DEFINITIONS % — The pass-through entity identifying number is unknown. ASSISTANCE LISTING NUMBER TOTALS The total of Assistance Listing No. 10.555 is $1,252,091. De Minimis Rate Used: N Rate Explanation: INDIRECT COST RATE The District has not elected to use the 10% de minimis in direct costs rate as allowed under Uniform Guidance.

Finding Details

Finding 2023-001
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0882-000 Award Period: July 1, 2022 - June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Per 2 CRF section 200.318(i) the District must examine and verify that they document the history of the procurement including the rationale for the method of procurement, selection of contract type, basis for contractor selection and basis for contract price. Condition: During procurement testing, it was noted that 2 of 5 vendors tested did not have support for quotes received. Questioned Costs: Unknown. Context: 2 out of 5 vendors tested did not have proper support to ensure that they went through proper procurement procedures. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with procurement could result in the District to be out of compliance with federal procurement requirements. This could ultimately result in questioned costs. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0882-000 Award Period: July 1, 2022 - June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Per 2 CRF section 200.318(i) the District must examine and verify that they document the history of the procurement including the rationale for the method of procurement, selection of contract type, basis for contractor selection and basis for contract price. Condition: During procurement testing, it was noted that 2 of 5 vendors tested did not have support for quotes received. Questioned Costs: Unknown. Context: 2 out of 5 vendors tested did not have proper support to ensure that they went through proper procurement procedures. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with procurement could result in the District to be out of compliance with federal procurement requirements. This could ultimately result in questioned costs. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0882-000 Award Period: July 1, 2022 - June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Per 2 CRF section 200.318(i) the District must examine and verify that they document the history of the procurement including the rationale for the method of procurement, selection of contract type, basis for contractor selection and basis for contract price. Condition: During procurement testing, it was noted that 2 of 5 vendors tested did not have support for quotes received. Questioned Costs: Unknown. Context: 2 out of 5 vendors tested did not have proper support to ensure that they went through proper procurement procedures. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with procurement could result in the District to be out of compliance with federal procurement requirements. This could ultimately result in questioned costs. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0882-000 Award Period: July 1, 2022 - June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Per 2 CRF section 200.318(i) the District must examine and verify that they document the history of the procurement including the rationale for the method of procurement, selection of contract type, basis for contractor selection and basis for contract price. Condition: During procurement testing, it was noted that 2 of 5 vendors tested did not have support for quotes received. Questioned Costs: Unknown. Context: 2 out of 5 vendors tested did not have proper support to ensure that they went through proper procurement procedures. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with procurement could result in the District to be out of compliance with federal procurement requirements. This could ultimately result in questioned costs. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0882-000 Award Period: July 1, 2022 - June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Per 2 CRF section 200.318(i) the District must examine and verify that they document the history of the procurement including the rationale for the method of procurement, selection of contract type, basis for contractor selection and basis for contract price. Condition: During procurement testing, it was noted that 2 of 5 vendors tested did not have support for quotes received. Questioned Costs: Unknown. Context: 2 out of 5 vendors tested did not have proper support to ensure that they went through proper procurement procedures. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with procurement could result in the District to be out of compliance with federal procurement requirements. This could ultimately result in questioned costs. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0882-000 Award Period: July 1, 2022 - June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Per 2 CRF section 200.318(i) the District must examine and verify that they document the history of the procurement including the rationale for the method of procurement, selection of contract type, basis for contractor selection and basis for contract price. Condition: During procurement testing, it was noted that 2 of 5 vendors tested did not have support for quotes received. Questioned Costs: Unknown. Context: 2 out of 5 vendors tested did not have proper support to ensure that they went through proper procurement procedures. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with procurement could result in the District to be out of compliance with federal procurement requirements. This could ultimately result in questioned costs. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0882-000 Award Period: July 1, 2022 - June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Per 2 CRF section 200.318(i) the District must examine and verify that they document the history of the procurement including the rationale for the method of procurement, selection of contract type, basis for contractor selection and basis for contract price. Condition: During procurement testing, it was noted that 2 of 5 vendors tested did not have support for quotes received. Questioned Costs: Unknown. Context: 2 out of 5 vendors tested did not have proper support to ensure that they went through proper procurement procedures. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with procurement could result in the District to be out of compliance with federal procurement requirements. This could ultimately result in questioned costs. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0882-000 Award Period: July 1, 2022 - June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Per 2 CRF section 200.318(i) the District must examine and verify that they document the history of the procurement including the rationale for the method of procurement, selection of contract type, basis for contractor selection and basis for contract price. Condition: During procurement testing, it was noted that 2 of 5 vendors tested did not have support for quotes received. Questioned Costs: Unknown. Context: 2 out of 5 vendors tested did not have proper support to ensure that they went through proper procurement procedures. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with procurement could result in the District to be out of compliance with federal procurement requirements. This could ultimately result in questioned costs. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0882-000 Award Period: July 1, 2022 - June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Per 2 CRF section 200.318(i) the District must examine and verify that they document the history of the procurement including the rationale for the method of procurement, selection of contract type, basis for contractor selection and basis for contract price. Condition: During procurement testing, it was noted that 2 of 5 vendors tested did not have support for quotes received. Questioned Costs: Unknown. Context: 2 out of 5 vendors tested did not have proper support to ensure that they went through proper procurement procedures. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with procurement could result in the District to be out of compliance with federal procurement requirements. This could ultimately result in questioned costs. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Procurement Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0882-000 Award Period: July 1, 2022 - June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Per 2 CRF section 200.318(i) the District must examine and verify that they document the history of the procurement including the rationale for the method of procurement, selection of contract type, basis for contractor selection and basis for contract price. Condition: During procurement testing, it was noted that 2 of 5 vendors tested did not have support for quotes received. Questioned Costs: Unknown. Context: 2 out of 5 vendors tested did not have proper support to ensure that they went through proper procurement procedures. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with procurement could result in the District to be out of compliance with federal procurement requirements. This could ultimately result in questioned costs. Repeat Finding: No. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed. Views of Responsible Officials: There is no disagreement with the audit finding.