EIN: 200158631
UEI: CENALU3GP1A3
Audited by: Wipfli LLP
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 17, 2024. 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 17, 2024 (776 days ago).
What is a management decision? →FAC accepted this audit on December 21, 2022 — management decision was due June 21, 2023.
During our audit we noted no formal record was retained of a comparison of rates or prices for a Region 1 hosting service charged to the Food Service Fund. We also noted that the invoice was incorrectly coded to the Food Service Fund and was subsequently moved to the General Fund. Criteria: The School should have controls in place to ensure compliance with procurement requirements of the Child Nutrition Cluster programs. This includes approving all purchases and performing a cost or price analysis in connection with every procurement action in excess of the Simplified Acquisition Threshold including contract modifications. The method and degree of analysis is dependent on the facts surrounding the particular procurement situation, but as a starting point, the non-Federal entity must make independent estimates before receiving bids or proposals. Effect: There was a procurement purchase made that did not have proper documentation retained to document the cost analysis performed. The purchase was also determined to not be allowable for the Food Service Fund. Cause: The School booked the reversal of a prepaid expenditure from fiscal year 2021 into the Food Service Fund, when it should have been booked into the General Fund. This was not caught during the year-end reconciliation process, journal entry approval process, or procurement process. Questioned costs: $5,512 ? Known Questioned Costs Context: One of the two contracts tested did not have supporting documentation following procurement guidelines, and also wasn?t allowable per the grant. The sample was a statistically valid sample. Recommendation: We recommend that the School develop internal controls to properly review and approve all expenditures that go into the Food Service Fund. In addition, we recommend that if there is purchase with a vendor over the School?s micro-purchase threshold of $3,000 that the procurement policy is followed and documentation is maintained to document the cost analysis performed. Prior Year Finding? No Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Type of Finding: SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL COMPLIANCE AND OTHER MATTERS ? CHILD NUTRITION CLUSTER Condition: During our audit we noted no formal record was retained of a comparison of rates or prices for a Region 1 hosting service charged to the Food Service Fund. We also noted that the invoice was incorrectly coded to the Food Service Fund and was subsequently moved to the General Fund. Criteria: The School should have controls in place to ensure compliance with procurement requirements of the Child Nutrition Cluster programs. This includes approving all purchases and performing a cost or price analysis in connection with every procurement action in excess of the Simplified Acquisition Threshold including contract modifications. The method and degree of analysis is dependent on the facts surrounding the particular procurement situation, but as a starting point, the non-Federal entity must make independent estimates before receiving bids or proposals. Effect: There was a procurement purchase made that did not have proper documentation retained to document the cost analysis performed. The purchase was also determined to not be allowable for the Food Service Fund. Cause: The School booked the reversal of a prepaid expenditure from fiscal year 2021 into the Food Service Fund, when it should have been booked into the General Fund. This was not caught during the year-end reconciliation process, journal entry approval process, or procurement process. Questioned costs: $5,512 ? Known Questioned Costs Context: One of the two contracts tested did not have supporting documentation following procurement guidelines, and also wasn?t allowable per the grant. The sample was a statistically valid sample. Recommendation: We recommend that the School develop internal controls to properly review and approve all expenditures that go into the Food Service Fund. In addition, we recommend that if there is purchase with a vendor over the School?s micro-purchase threshold of $3,000 that the procurement policy is followed and documentation is maintained to document the cost analysis performed. Prior Year Finding? No Views of responsible officials: There is no disagreement with the audit finding.
Minnesota Department of Education, Beacon Academy respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: 7/1/2021 ? 6/30/2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT The audit did not disclose any Financial Statement items required to be reported. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture 2022-001 Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.556, 10.559, 10.582 Recommendation: We recommend that Beacon Academy develop internal controls to provide review and approve all expenditures that go into the Food Service Fund. In addition, we recommend that if there is a purchase with a vendor over the School?s micro-purchase threshold of $3,000 that the procurement policy is followed and documentation is maintained to document the cost analysis performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beacon Academy will work to ensure the proper procurement documentation is retained in line with their procurement policy and the uniform guidance. Name of the contact person responsible for corrective action: Sean Koster Planned completion date for corrective action plan: June 30, 2023
FAC accepted this audit on November 2, 2021 — management decision was due May 2, 2022.
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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