Independent School District No. 85

During the course of our engagement, we noted one instance in which a student was deemed eligible for reduced meals without the necessary documentation to ensure proper inclusion in the program.

2021-004 U.S. Department of Treasury Passed through State of Minnesota Child Nutrition Cluster 10.553/10.555/10.559 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Grant Award Number: 01-0085-000 FIN 701, 01-0085-000 FIN 705, 01-0085-000 FIN 709 Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires internal control procedures to be performed over expenditures. Condition: During the course of our engagement, we noted that the District did not perform control procedures over payroll expenditures in accordance with the District?s control policies and procedures. Cause: The District did not have adequate internal controls to ensure control procedures over payroll expenditures in are being followed accordance with the District?s control policies and procedures. Effect: Internal control procedures were not properly performed over payroll expenditures. Questioned Costs: None. Context/Sampling: Sampling was used. We examined procedures performed by the District noting a lack of controls over payroll expenditures. Repeat Finding from the Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure control procedures over payroll expenditures in are being followed accordance with the District?s control policies and procedures. Views of Responsible Officials: There is no disagreement with the audit finding.