FAC Explorer

Finding 617974 (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.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 41532 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