FAC Explorer

Finding 1166818 (2025-005)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2025-12-29
Audit: 377938
Organization: Independent School District No. 381 (MN)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: Two out of two paper applications for the Child Nutrition Cluster lacked proper review and approval documentation.
  • Impacted Requirements: The District must have documented controls to ensure the accuracy of eligibility applications.
  • Recommended Follow-Up: Implement procedures to ensure all applications are reviewed by someone other than the preparer.

Finding Text

Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: Unknown – 2025 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0381-000 Type of Finding: Material Weakness in Internal Control over Compliance Condition: During eligibility testing, it was noted that two out of two paper applications tested did not have documentation of review and approval by someone other than the preparer. Criteria or Specific Requirement: The District should have controls in place the ensure the accuracy of all eligibility paper applications for the District’s Child Nutrition Cluster program. These controls should be formally documented to ensure they have been properly implemented. Questioned Costs: None. Context: 2 out of 2 paper applications tested did not have documented of review and approval by someone other than the preparer. Effect: Lack of proper documentation of controls over compliance with eligibility requirements could result in errors or intentional misrepresentation. This could ultimately result in questioned costs. Cause: Oversight. Repeat Finding: Not applicable. Recommendation: We recommend that the District implement procedures and controls to ensure that all paper applications are being reviewed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.

Corrective Action Plan

Recommendation: We recommend that the District implement procedures and controls to ensure that all paper applications are being reviewed. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will continue to work on establishing procedures and controls to ensure that all paper applications are being reviewed. Official Responsible for Ensuring CAP: Tanner Spawn, Business Manager. Planned Completion Date for CAP: June 30, 2026.

Categories

Internal Control / Segregation of Duties Eligibility Material Weakness School Nutrition Programs

Other Findings in this Audit

  • 1166816 2025-005
    Material Weakness Repeat
  • 1166817 2025-005
    Material Weakness Repeat
  • 1166819 2025-006
    Material Weakness Repeat
  • 1166820 2025-006
    Material Weakness Repeat
  • 1166821 2025-007
    Material Weakness Repeat
  • 1166822 2025-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $402,113
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $290,064
10.555 NATIONAL SCHOOL LUNCH PROGRAM $213,166
32.004 UNIVERSAL SERVICE FUND - SCHOOLS AND LIBRARIES $104,095
10.553 SCHOOL BREAKFAST PROGRAM $74,487
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $38,980
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $21,978
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $14,091
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $8,452
84.358 RURAL EDUCATION $4,119
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $1,015