Audit 8982

FY End
2023-06-30
Total Expended
$1.41M
Findings
22
Programs
11
Year: 2023 Accepted: 2024-01-02
Auditor: Abdo LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
6954 2023-004 Significant Deficiency Yes P
6955 2023-004 Significant Deficiency Yes P
6956 2023-004 Significant Deficiency Yes P
6957 2023-004 Significant Deficiency Yes P
6958 2023-004 Significant Deficiency Yes P
6959 2023-004 Significant Deficiency Yes P
6960 2023-004 Significant Deficiency Yes P
6961 2023-004 Significant Deficiency Yes P
6962 2023-004 Significant Deficiency Yes P
6963 2023-004 Significant Deficiency Yes P
6964 2023-004 Significant Deficiency Yes P
583396 2023-004 Significant Deficiency Yes P
583397 2023-004 Significant Deficiency Yes P
583398 2023-004 Significant Deficiency Yes P
583399 2023-004 Significant Deficiency Yes P
583400 2023-004 Significant Deficiency Yes P
583401 2023-004 Significant Deficiency Yes P
583402 2023-004 Significant Deficiency Yes P
583403 2023-004 Significant Deficiency Yes P
583404 2023-004 Significant Deficiency Yes P
583405 2023-004 Significant Deficiency Yes P
583406 2023-004 Significant Deficiency Yes P

Contacts

Name Title Type
LVVWC67FYW75 Brittany Adamek Auditee
5076654603 Thomas Olinger Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit- Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: During the year ended June 30, 2023, the District did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs of the Independent School District No. 2397, Le Sueur, Minnesota (the District). The District's reporting entity is defined in Note 1A to the District's financial statements. 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). All federal awards received directly from Federal agencies as well as Federal awards passed through other government agencies are included on the schedule.
Title: Pass-Through Entity Identifying Numbers Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit- Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: During the year ended June 30, 2023, the District did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Pass-through entity identifying numbers, if any, are presented where available.
Title: Subrecipients Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit- Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: During the year ended June 30, 2023, the District did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. No federal expenditures presented in this schedule were provided to subrecipients.

Finding Details

Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.