Finding 1165832 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2025-12-19

AI Summary

  • Core Issue: The District lacks documented reviews of Clics reports for fiscal year 2025.
  • Impacted Requirements: Adequate controls are needed to ensure compliance with reporting requirements.
  • Recommended Follow-Up: Implement a review process for all Clics reports before submission.

Finding Text

Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553 & 10.555 Federal Award Identification Number and Year: 1-0361-000, 2025 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0361-000 Award Period: June 30, 2025 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During testing of controls over reporting of the Clics reports, it was noted that there was no documented reviews that were completed in fiscal year 2025. Criteria or Specific Requirement: The District needs to have adequate controls over reporting of the Clics reports in order to ensure that the applicable requirements are being followed. Questioned Costs: None. Context: During testing, it was noted that there were no review of the Clics report that were submitted. Effect: Lack of proper documentation of controls over review of the Clics report could lead to unallowable reimbursement of federal funds. Cause: District turnover. Repeat Finding: No. Recommendation: We recommend the District have someone reviewing all Clics reports before they are submitted. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Recommendation: We recommend the District have someone reviewing all Clics reports before they are submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement policies to ensure the Clics reports are reviewed before submission. Name of the contact person responsible for corrective action: Lauren Syrup, Business Manager Planned completion date for corrective action plan: June 30, 2026

Categories

Allowable Costs / Cost Principles Cash Management Reporting School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1165830 2025-003
    Material Weakness Repeat
  • 1165831 2025-003
    Material Weakness Repeat
  • 1165833 2025-004
    Material Weakness Repeat
  • 1165834 2025-004
    Material Weakness Repeat
  • 1165835 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $408,927
10.555 NATIONAL SCHOOL LUNCH PROGRAM $233,362
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $137,239
84.027 SPECIAL EDUCATION GRANTS TO STATES $135,744
10.553 SCHOOL BREAKFAST PROGRAM $79,113
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $40,512
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $22,138
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $6,999