FAC Explorer

Finding 6954 (2023-004)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-01-02
Audit: 8982
Organization: Independent School District No. 2397 (MN)
Auditor: Abdo LLP

AI Summary

  • Core Issue: The School District did not consistently approve claims in a timely manner as required by Minnesota Statute § 412.271, subd. 1.
  • Impacted Requirements: All claims must be audited and approved by the School Board during monthly meetings.
  • Recommended Follow-Up: Include monthly check registers in each School Board meeting to ensure proper approval of disbursements.

Finding Text

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.

Corrective Action Plan

Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Business Manager continues training dealing with governmental financial/accounting practices. Official Response of Ensuring CAP: Jim Wagner, Superintendent of Schools, is the official responsible for ensuring continued implementation of certain control measures. Planned Completion Date for CAP: June 30, 2024 Plan to Monitor Completion of CAP The Le Sueur-Henderson School Board monitors this corrective action plan.

Categories

Reporting Special Tests & Provisions

Other Findings in this Audit

  • 6955 2023-004
    Significant Deficiency Repeat
  • 6956 2023-004
    Significant Deficiency Repeat
  • 6957 2023-004
    Significant Deficiency Repeat
  • 6958 2023-004
    Significant Deficiency Repeat
  • 6959 2023-004
    Significant Deficiency Repeat
  • 6960 2023-004
    Significant Deficiency Repeat
  • 6961 2023-004
    Significant Deficiency Repeat
  • 6962 2023-004
    Significant Deficiency Repeat
  • 6963 2023-004
    Significant Deficiency Repeat
  • 6964 2023-004
    Significant Deficiency Repeat
  • 583396 2023-004
    Significant Deficiency Repeat
  • 583397 2023-004
    Significant Deficiency Repeat
  • 583398 2023-004
    Significant Deficiency Repeat
  • 583399 2023-004
    Significant Deficiency Repeat
  • 583400 2023-004
    Significant Deficiency Repeat
  • 583401 2023-004
    Significant Deficiency Repeat
  • 583402 2023-004
    Significant Deficiency Repeat
  • 583403 2023-004
    Significant Deficiency Repeat
  • 583404 2023-004
    Significant Deficiency Repeat
  • 583405 2023-004
    Significant Deficiency Repeat
  • 583406 2023-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Elementary and Secondary School Education Relief (esser) III $807,533
10.555 National School Lunch Program $219,821
84.010 Title I Grants to Local Educational Agencies $125,744
21.027 Coronavirus State and Local Fiscal Recovery Funds $80,470
10.553 School Breakfast Program $44,947
10.555 National School Lunch Program - Supply Chain Assistance $34,641
10.555 National School Lunch Program - Commodities $33,434
84.367 Improving Teacher Quality State Grants $25,131
84.002 Adult Education - Basic Grants to States $23,728
84.424 Student Support and Academic Enrichment Program $10,000
10.556 Special Milk Program for Children $329