Finding 30840 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-09
Audit: 36651
Organization: Isd #485 Royalton (MN)
Auditor: Bergankdv LTD

AI Summary

  • Core Issue: The District lacks necessary documentation for meal reimbursements due to data purging.
  • Impacted Requirements: This affects compliance with internal controls and audit verification under Uniform Guidance.
  • Recommended Follow-Up: Adhere to the record retention policy to keep required documentation for the specified time.

Finding Text

Criteria or Specific Requirement: Internal controls that assure all requests for reimbursement are properly entered, reviewed, and submitted. Condition: We selected monthly reimbursement submissions for testing. The District could not readily provide back-up documentation for the number of meals submitted for reimbursement through the CLICS reporting system as the District purged its data in the Skyward system at year-end. Context: The District is not retaining data necessary to complete audit procedures. Effect or Potential Effect: Verification of monthly reimbursement submissions as required by the audit requirements of the Uniform Guidance may not be possible. Cause: The District purged its data in the Skyward system at year-end. Recommendation: Follow the District's record retention policy and maintain back-up documentation for required time period.

Corrective Action Plan

Management's Response: 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 now has access to Skyward reports year round and won?t need access to purged files for auditing purposes to make sure these are readily available. 3. Official Responsible for Ensuring CAP Scott Marine 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 ongoing. 5. Plan to Monitor Completion of CAP Scott Marine will be monitoring this CAP.

Categories

Cash Management Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 30841 2022-002
    Significant Deficiency
  • 30842 2022-002
    Significant Deficiency
  • 30843 2022-002
    Significant Deficiency
  • 607282 2022-002
    Significant Deficiency
  • 607283 2022-002
    Significant Deficiency
  • 607284 2022-002
    Significant Deficiency
  • 607285 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $500,409
84.425 Covid-19 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund $288,891
10.553 School Breakfast Program $140,469
32.009 Covid-19 - Emergency Connectivity Fund Program $110,678
84.425 Covid-19 - Education Stabilization Fund - American Rescue Plan - Elementary and Secondary School Emergency Relief $104,695
84.010 Title I Grants to Local Educational Agencies $88,817
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $68,353
10.555 National School Lunch Program - Commodities (noncash) $44,581
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $40,000
10.555 Covid-19 - Supply Chain Assistance Funds $22,531
84.367 Supporting Effective Instruction State Grants $14,414
84.425 Covid-19 - Education Stabilization Fund - Governor's Emergency Education Relief Fund $12,591
84.048 Career and Technical Education -- Basic Grants to States $2,893