FAC Explorer

Finding 41532 (2022-003)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-01-03
Audit: 40700
Organization: Isd #317 - Deer River (MN)
Auditor: Bergankdv LTD

AI Summary

  • Core Issue: $5,000 was disbursed without proper documentation.
  • Impacted Requirements: This affects compliance with federal funding rules for the Full Service Community Schools program.
  • Recommended Follow-Up: Implement stricter checks to ensure all expenditures have the necessary documentation before funds are disbursed.

Finding Text

Criteria or Specific Requirement: Internal control that assures proper supporting documentation is obtained prior to disbursing District funds. Condition: During the course of our engagement, we noted $5,000 of Full Service Community Schools funding was disbursed without obtaining proper supporting documentation for the expenditure. Context: This finding impacts the federal expenditures for the Full Service Community Schools federal program. Effect or Potential Effect: Federal funds could have been disbursed for improper expenditures. Cause: The District did not follow its disbursement procedures. Recommendation: Ensure federal program expenditures comply with program requirements and obtain appropriate supporting documentation prior to disbursing funds.

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 The District Office will ensure proper supporting documentation is obtained prior to all future disbursements. 3. Official Responsible for Ensuring CAP Pat Rendle, Superintendent, 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, 2023. 5. Plan to Monitor Completion of CAP The Board of Directors will be monitoring this CAP.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 617974 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.041 Impact Aid $934,402
84.425 Covid-19 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund $528,627
84.425 Covid-19 - Education Stabilization Fund - American Rescue Plan - Elementary and Secondary School Emergency Relief $480,557
10.555 National School Lunch Program $435,082
84.215 Full Service Community Schools - Fund for the Improvement of Education $387,327
84.010 Title I Grants to Local Educational Agencies $243,390
10.553 School Breakfast Program $224,745
84.060 Indian Education_grants to Local Educational Agencies $165,431
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $129,355
84.027 Special Education_grants to States $78,720
84.048 Career and Technical Education -- Basic Grants to States $59,040
93.276 Drug-Free Communities Support Program Grants $47,423
10.555 National School Lunch Program - Commodities (noncash) $45,650
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $40,000
84.367 Supporting Effective Instruction State Grants $30,654
84.425 Covid-19 - Education Stabilization Fund -Arp - Esser - Homeless Children and Youth $24,316
10.582 Fresh Fruit and Vegetable Program $24,105
10.558 Child and Adult Care Food Program $18,934
10.555 Covid-19 - Supply Chain Assistance Funds $18,885
84.424 Student Support and Academic Enrichment Program $17,427
84.181 Special Education-Grants for Infants and Families $10,006
45.310 Covid-19 - Grants to States $9,334
84.173 Special Education_preschool Grants $5,512
10.558 Covid-19 - Child and Adult Care Food Program $2,857