FAC Explorer

Finding 11166 (2023-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-01-31
Audit: 14955
Organization: Independent School District No. 656 (MN)
Auditor: Bergankdv LTD

AI Summary

  • Core Issue: The District failed to retain documentation for 4 out of 60 free and reduced lunch applications.
  • Impacted Requirements: This violates internal controls and Uniform Guidance policies regarding documentation retention.
  • Recommended Follow-Up: Implement a system to ensure all applications are properly filed for future compliance verification.

Finding Text

Criteria: Internal controls that assure documentation for all free and reduced lunch applications are retained and calculated properly. Condition: We selected 60 free and reduced applications to test for priority. The District was unable to provide 4 of the 60 applications for our review. Cause: The District is not retaining data necessary to verify compliance with Uniform Guidance policies. Effect or Potential Effect: Verification of proper evaluation of free and reduced lunch application was not possible for these 4 applicants. Recommendation: Ensure all free and reduced lunch applications are kept on file for potential review and verification of compliance.

Corrective Action Plan

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding Administration will ensure sufficient backup documentation is available. 3. Official Responsible for Ensuring CAP The Superintendent is responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is immediate. 5. Official Responsible for Ensuring CAP The Board of Education will be monitoring this CAP

Categories

School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 11167 2023-001
    Significant Deficiency
  • 587608 2023-001
    Significant Deficiency
  • 587609 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19 Elementary and Secondary School Education Relief (esser) III Fund $2.10M
84.425 Covid-19 Esser II Fund $1.48M
84.371 Comprehensive Literacy Development $1.35M
84.027 Special Education $1.30M
10.555 Type A Lunch $1.18M
84.010 Title I, Part A $828,960
10.553 School Breakfast $419,204
84.425 Covid-19 Expanded Summer Learning - Esser $346,024
32.009 Covid-19 Emergency Connectivity Fund $337,655
84.287 Twenty-First Century Community Learning Centers $204,963
10.555 Commodities Program $168,916
84.365 Title Iii, Part A - English Language Acquisition $140,442
84.367 Title Ii, Part A - Supporting Effective Instruction $123,964
10.558 Child Care Food Program $115,037
21.027 Covid-19 Ignite Grant $101,441
84.027 Covid-19 Arp Idea Part B Section 611 $100,912
84.027 Idea Part B Section 611 - Ceis $82,664
93.323 Mn Covid-19 Testing Program $79,905
93.959 Block Grants for Prevention and Treatment of Substance Abuse $74,511
10.555 Covid - 19 Supply Chain Assistance $58,912
84.424 Title Iv, Part A - Student Support and Academic Enrichment $51,042
84.425 Covid-19 Expanded Summer Learning - Geer $30,378
10.559 Summer Food Service $30,048
84.002 Adult Basic Education $22,453
84.173 Disabled Early Education $15,025
84.181 Special Education - Grants for Infants and Families $9,739
21.027 Covid-19 Arp Adult Basic Education $7,864
84.425 Covid-19 Arp - Homeless II $4,599
84.173 Covid-19 Arp Idea Part B Section 619 $4,441
10.556 Special Milk $3,034
32.009 Hydration Station Grant $2,400