FAC Explorer

Finding 587609 (2023-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-01-31
Audit: 14955
Organization: Independent School District No. 656 (MN)
Auditor: Bergankdv LTD

AI Summary

  • Core Issue: The District failed to retain documentation for 4 out of 60 free and reduced lunch applications.
  • Impacted Requirements: This violates internal controls and Uniform Guidance policies regarding documentation retention.
  • Recommended Follow-Up: Implement a system to ensure all applications are properly filed for future compliance verification.

Finding Text

Criteria: Internal controls that assure documentation for all free and reduced lunch applications are retained and calculated properly. Condition: We selected 60 free and reduced applications to test for priority. The District was unable to provide 4 of the 60 applications for our review. Cause: The District is not retaining data necessary to verify compliance with Uniform Guidance policies. Effect or Potential Effect: Verification of proper evaluation of free and reduced lunch application was not possible for these 4 applicants. Recommendation: Ensure all free and reduced lunch applications are kept on file for potential review and verification of compliance.

Categories

School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 11166 2023-001
    Significant Deficiency
  • 11167 2023-001
    Significant Deficiency
  • 587608 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19 Elementary and Secondary School Education Relief (esser) III Fund $2.10M
84.425 Covid-19 Esser II Fund $1.48M
84.371 Comprehensive Literacy Development $1.35M
84.027 Special Education $1.30M
10.555 Type A Lunch $1.18M
84.010 Title I, Part A $828,960
10.553 School Breakfast $419,204
84.425 Covid-19 Expanded Summer Learning - Esser $346,024
32.009 Covid-19 Emergency Connectivity Fund $337,655
84.287 Twenty-First Century Community Learning Centers $204,963
10.555 Commodities Program $168,916
84.365 Title Iii, Part A - English Language Acquisition $140,442
84.367 Title Ii, Part A - Supporting Effective Instruction $123,964
10.558 Child Care Food Program $115,037
21.027 Covid-19 Ignite Grant $101,441
84.027 Covid-19 Arp Idea Part B Section 611 $100,912
84.027 Idea Part B Section 611 - Ceis $82,664
93.323 Mn Covid-19 Testing Program $79,905
93.959 Block Grants for Prevention and Treatment of Substance Abuse $74,511
10.555 Covid - 19 Supply Chain Assistance $58,912
84.424 Title Iv, Part A - Student Support and Academic Enrichment $51,042
84.425 Covid-19 Expanded Summer Learning - Geer $30,378
10.559 Summer Food Service $30,048
84.002 Adult Basic Education $22,453
84.173 Disabled Early Education $15,025
84.181 Special Education - Grants for Infants and Families $9,739
21.027 Covid-19 Arp Adult Basic Education $7,864
84.425 Covid-19 Arp - Homeless II $4,599
84.173 Covid-19 Arp Idea Part B Section 619 $4,441
10.556 Special Milk $3,034
32.009 Hydration Station Grant $2,400