ISD #317 - Deer River

EIN: 416001597

UEI: PCHXX531KJL4

Data as of August 22, 2026

ISD #317 - Deer River10 audit years2 findings
10
Audit Years
2
Total Findings
0
Repeat Findings

FY 2025-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 8, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 8, 2026 (45 days ago).

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2025-003
Cost Allowability

We noted that time and effect documentation was not maintained for employees coded to the Title I Grants to Local Education Agencies program. Context: This finding impacts the expenditures charged to the Title I Grants to Local Education Agencies federal award. Cause: The District was unaware of the requirement. Effect or Potential Effect: Unallowable salaries or wages may have been charged to the federal award. Questioned Costs: None Recommendation: Maintain records for time and effort accurately reflect the work performed. Salaries and benefits charged the federal award must be based on these records

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Full finding narrative

Criteria: The Uniform Guidance section 200.430 requires documentation of employee time and effort that accurately reflects the work performed and supports the allocation of salaries and wages to the federal program. Condition: We noted that time and effect documentation was not maintained for employees coded to the Title I Grants to Local Education Agencies program. Context: This finding impacts the expenditures charged to the Title I Grants to Local Education Agencies federal award. Cause: The District was unaware of the requirement. Effect or Potential Effect: Unallowable salaries or wages may have been charged to the federal award. Questioned Costs: None Recommendation: Maintain records for time and effort accurately reflect the work performed. Salaries and benefits charged the federal award must be based on these records

Corrective Action Plan

1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The Elementary Principal will work to ensure that time and effort reports are completed. 3. Official Responsible for Ensuring CAP Jennifer Stefan, Elementary Principal, is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2026. 5. Plan to Monitor Completion of CAP The School Board will be monitoring this CAP.

About Allowable Costs / Cost Principles →

FY 2022-06-30

FAC accepted this audit on January 3, 2023 — management decision was due July 3, 2023.

2022-003
Activities Allowed or Unallowed / Cost Allowability

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.

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Full finding narrative

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.

Corrective Action Plan

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District Office will ensure proper supporting documentation is obtained prior to all future disbursements. 3. Official Responsible for Ensuring CAP Pat Rendle, Superintendent, is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2023. 5. Plan to Monitor Completion of CAP The Board of Directors will be monitoring this CAP.

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →

Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.

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