FAC Explorer

Finding 518632 (2023-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-01-10
Audit: 337094
Organization: Mandaree Public School District No 36 (ND)
Auditor: Brady Martz & Associates PC

AI Summary

  • Core Issue: The District failed to provide necessary documentation for amounts reported on federal SF-425 forms.
  • Impacted Requirements: Internal controls must ensure all reported amounts have supporting documentation.
  • Recommended Follow-Up: Implement stronger controls to maintain adequate documentation for future federal reporting.

Finding Text

2023-005: Reporting (15.042) Criteria: A system of internal controls requires supporting documentation to be maintained for all amounts submitted on grant reporting forms. Condition: The District was not able to provide supporting documentation for all amounts submitted with federal quarterly SF-425 reports. Cause: The District did not have proper controls in place to ensure supporting documentation was maintained. Effects: Required reports could be inaccurately submitted. Questioned Costs: None Context: We were not able to verify cash receipts reported on the two quarterly SF-425 forms selected for testing. Repeat Finding: No Recommendation: We recommend the District implement controls to ensure adequate supporting documentation is maintained for amounts reported on federal SF-425 reports. Management’s Response: The Business Manager currently maintains a file which includes documentation in support of all amounts submitted on federal quarterly SF-425 reports.

Corrective Action Plan

Contact Person: Business Manager Planned Corrective Action: The Business Manager currently maintains a file which includes documentation in support of all amounts submitted on federal quarterly SF-425 reports. Planned Completion Date: Throughout the fiscal year ending June 30, 2025 and ongoing

Categories

Reporting

Other Findings in this Audit

  • 518631 2023-004
    Significant Deficiency
  • 518633 2023-006
    Significant Deficiency
  • 518634 2023-007
    Significant Deficiency
  • 518635 2023-004
    Significant Deficiency
  • 518636 2023-005
    Significant Deficiency
  • 518637 2023-006
    Significant Deficiency
  • 518638 2023-007
    Significant Deficiency
  • 518639 2023-004
    Significant Deficiency
  • 518640 2023-005
    Significant Deficiency
  • 518641 2023-006
    Significant Deficiency
  • 518642 2023-007
    Significant Deficiency
  • 518643 2023-003
    Significant Deficiency
  • 518644 2023-007
    Significant Deficiency
  • 518645 2023-003
    Significant Deficiency
  • 518646 2023-007
    Significant Deficiency
  • 518647 2023-003
    Significant Deficiency
  • 518648 2023-007
    Significant Deficiency
  • 518649 2023-003
    Significant Deficiency
  • 518650 2023-007
    Significant Deficiency
  • 1095073 2023-004
    Significant Deficiency
  • 1095074 2023-005
    Significant Deficiency
  • 1095075 2023-006
    Significant Deficiency
  • 1095076 2023-007
    Significant Deficiency
  • 1095077 2023-004
    Significant Deficiency
  • 1095078 2023-005
    Significant Deficiency
  • 1095079 2023-006
    Significant Deficiency
  • 1095080 2023-007
    Significant Deficiency
  • 1095081 2023-004
    Significant Deficiency
  • 1095082 2023-005
    Significant Deficiency
  • 1095083 2023-006
    Significant Deficiency
  • 1095084 2023-007
    Significant Deficiency
  • 1095085 2023-003
    Significant Deficiency
  • 1095086 2023-007
    Significant Deficiency
  • 1095087 2023-003
    Significant Deficiency
  • 1095088 2023-007
    Significant Deficiency
  • 1095089 2023-003
    Significant Deficiency
  • 1095090 2023-007
    Significant Deficiency
  • 1095091 2023-003
    Significant Deficiency
  • 1095092 2023-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.046 Administrative Cost Grants for Indian Schools $586,594
15.047 Indian Education Facilities, Operations, and Maintenance $583,468
84.027 Special Education Grants to States $464,127
15.042 Indian School Equalization $428,114
84.425 Education Stabilization Fund $331,442
15.044 Indian Schools Student Transportation $148,186
84.336 Teacher Quality Partnership Grants $82,573
84.010 Title I Grants to Local Educational Agencies $71,048
84.060 Indian Education Grants to Local Educational Agencies $58,206
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $54,325
15.151 Education Enhancements $40,160
10.553 School Breakfast Program $29,456
10.555 National School Lunch Program $9,454
15.149 Focus on Student Achievement $4,284
84.424 Student Support and Academic Enrichment Program $3,275
10.560 State Administrative Expenses for Child Nutrition $1,161
10.559 Summer Food Service Program for Children $126