FAC Explorer

Finding 611411 (2022-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-01-09
Audit: 36441
Organization: Independent School District No. 2397 (MN)
Auditor: Abdo LLP

AI Summary

  • Core Issue: Claims were not approved by the School Board in a timely manner, violating Minnesota Statute 412.271, subd. 1.
  • Impacted Requirements: All claims must be audited and allowed by the School Board during monthly meetings.
  • Recommended Follow-Up: Include monthly check registers in each School Board meeting to ensure timely approval of claims.

Finding Text

2022-001 Claims Approval Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District?s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute ? 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District?s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future. Updated Progress Since Prior Year: None.

Categories

Reporting Special Tests & Provisions

Other Findings in this Audit

  • 34948 2022-001
    Significant Deficiency Repeat
  • 34949 2022-001
    Significant Deficiency Repeat
  • 34950 2022-001
    Significant Deficiency Repeat
  • 34951 2022-001
    Significant Deficiency Repeat
  • 34952 2022-001
    Significant Deficiency Repeat
  • 34953 2022-001
    Significant Deficiency Repeat
  • 34954 2022-001
    Significant Deficiency Repeat
  • 34955 2022-001
    Significant Deficiency Repeat
  • 34956 2022-001
    Significant Deficiency Repeat
  • 34957 2022-001
    Significant Deficiency Repeat
  • 34958 2022-001
    Significant Deficiency Repeat
  • 34959 2022-001
    Significant Deficiency Repeat
  • 34960 2022-001
    Significant Deficiency Repeat
  • 34961 2022-001
    Significant Deficiency Repeat
  • 34962 2022-001
    Significant Deficiency Repeat
  • 34963 2022-001
    Significant Deficiency Repeat
  • 34964 2022-001
    Significant Deficiency Repeat
  • 34965 2022-001
    Significant Deficiency Repeat
  • 34966 2022-001
    Significant Deficiency Repeat
  • 34967 2022-001
    Significant Deficiency Repeat
  • 34968 2022-001
    Significant Deficiency Repeat
  • 34969 2022-001
    Significant Deficiency Repeat
  • 611390 2022-001
    Significant Deficiency Repeat
  • 611391 2022-001
    Significant Deficiency Repeat
  • 611392 2022-001
    Significant Deficiency Repeat
  • 611393 2022-001
    Significant Deficiency Repeat
  • 611394 2022-001
    Significant Deficiency Repeat
  • 611395 2022-001
    Significant Deficiency Repeat
  • 611396 2022-001
    Significant Deficiency Repeat
  • 611397 2022-001
    Significant Deficiency Repeat
  • 611398 2022-001
    Significant Deficiency Repeat
  • 611399 2022-001
    Significant Deficiency Repeat
  • 611400 2022-001
    Significant Deficiency Repeat
  • 611401 2022-001
    Significant Deficiency Repeat
  • 611402 2022-001
    Significant Deficiency Repeat
  • 611403 2022-001
    Significant Deficiency Repeat
  • 611404 2022-001
    Significant Deficiency Repeat
  • 611405 2022-001
    Significant Deficiency Repeat
  • 611406 2022-001
    Significant Deficiency Repeat
  • 611407 2022-001
    Significant Deficiency Repeat
  • 611408 2022-001
    Significant Deficiency Repeat
  • 611409 2022-001
    Significant Deficiency Repeat
  • 611410 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $476,681
84.425 Elementary and Secondary School Education Relief (esser) II $395,568
84.010 Title I Grants to Local Educational Agencies $140,176
10.553 School Breakfast Program $103,237
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $58,086
84.002 Adult Education - Basic Grants to States $44,215
10.559 Summer Food Service Program for Children $43,240
10.555 National School Lunch Program - Commodities $36,506
84.425 Elementary and Secondary School Education Relief (esser) III $26,088
84.367 Improving Teacher Quality State Grants $22,272
84.027 Special Education_grants to States $21,353
10.555 National School Lunch Program - Supply Chain Assistance $20,629
21.027 American Rescue Plan $16,800
21.027 Summer Preschool Aid $15,000
84.173 Special Education_preschool Grants $10,336
84.027 Special Education_grants to States American Rescue Plan $9,748
10.555 National School Lunch Program - Usda Emop Costs $7,198
84.365 English Language Acquisition State Grants $5,287
84.173 Special Education_preschool Grants American Rescue Plan $4,265
84.425 Expanded Summer Learning Geer $4,040
21.019 Coronavirus Relief Fund $628
10.556 Special Milk Program for Children $422