FAC Explorer

Finding 1168534 (2025-003)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2025
Accepted
2026-01-08
Audit: 380388
Organization: Isd #317 - Deer River (MN)
Auditor: BERGANKDV LTD

AI Summary

  • Core Issue: Time and effort documentation for employees in the Title I Grants program was not maintained.
  • Impacted Requirements: This violates Uniform Guidance section 200.430, which mandates accurate documentation for salary allocation.
  • Recommended Follow-Up: Ensure proper records are kept to reflect actual work performed, supporting salary and benefit charges to the federal award.

Finding Text

Criteria: The Uniform Guidance section 200.430 requires documentation of employee time and effort that accurately reflects the work performed and supports the allocation of salaries and wages to the federal program. Condition: We noted that time and effect documentation was not maintained for employees coded to the Title I Grants to Local Education Agencies program. Context: This finding impacts the expenditures charged to the Title I Grants to Local Education Agencies federal award. Cause: The District was unaware of the requirement. Effect or Potential Effect: Unallowable salaries or wages may have been charged to the federal award. Questioned Costs: None Recommendation: Maintain records for time and effort accurately reflect the work performed. Salaries and benefits charged the federal award must be based on these records

Corrective Action Plan

1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The Elementary Principal will work to ensure that time and effort reports are completed. 3. Official Responsible for Ensuring CAP Jennifer Stefan, Elementary Principal, is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2026. 5. Plan to Monitor Completion of CAP The School Board will be monitoring this CAP.

Categories

Allowable Costs / Cost Principles

Programs in Audit

ALN Program Name Expenditures
84.041 IMPACT AID $892,566
84.215 INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS $423,367
10.555 NATIONAL SCHOOL LUNCH PROGRAM $303,693
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $258,125
84.425 EDUCATION STABILIZATION FUND $192,001
84.323 SPECIAL EDUCATION - STATE PERSONNEL DEVELOPMENT $157,364
10.553 SCHOOL BREAKFAST PROGRAM $125,814
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $122,159
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $105,603
84.027 SPECIAL EDUCATION GRANTS TO STATES $94,573
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $35,569
10.558 CHILD AND ADULT CARE FOOD PROGRAM $24,968
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $16,418
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $16,243
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $6,351
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $5,891
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $2,204
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $1,691
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $1,662