EIN: 363138464
UEI: JF5LKN5YCBK6
Audited by: EIDE BAILLY LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 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 June 19, 2025 (442 days ago).
What is a management decision? →FAC accepted this audit on December 29, 2023 — management decision was due June 29, 2024.
FAC accepted this audit on December 12, 2022 — management decision was due June 12, 2023.
FAC accepted this audit on December 27, 2021 — management decision was due June 27, 2022.
Department of Education, Passed Through the Minnesota Department of Education CFDA No. 84.010A, Contract Number 928-01-000 FIN 848, 2020 Title I Activities Allowed or Unallowed/Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria ? A good system of internal control requires adequate review of journal entries and expenditures of federal funds to ensure that they are recorded properly in accordance with grant agreements. Condition ? The Cooperative made a journal entry accruing the expenditure of federal funds for vacation time earned but not used by employees. As vacation time is used, the expenditure is paid out of the grant. Cause ? The Cooperative does not have an internal control system designed to provide for the review of expenditures of federal funds and manual adjusting journal entries. Effect ? This results in the Cooperative recording an expenditure for the same item twice. Questioned Costs ? $27,639. Context/Sampling ? A non-statistical sample of 60 transactions were selected for testing which accounted for $63,978 of $1,082,095 federal program expenditures. Repeat Finding from Prior Years ? Yes, prior year finding 2020-004 Recommendation ? It is the responsibility of management and those charged with governance to develop a system of internal control that will ensure that expenditures of federal funds are properly recorded. Views of Responsible Officials ? There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Department of Education, Passed Through the Minnesota Department of Education CFDA No. 84.010A, Contract Number 928-01-000 FIN 848, 2020 Title I Activities Allowed or Unallowed/Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria ? A good system of internal control requires adequate review of journal entries and expenditures of federal funds to ensure that they are recorded properly in accordance with grant agreements. Condition ? The Cooperative made a journal entry accruing the expenditure of federal funds for vacation time earned but not used by employees. As vacation time is used, the expenditure is paid out of the grant. Cause ? The Cooperative does not have an internal control system designed to provide for the review of expenditures of federal funds and manual adjusting journal entries. Effect ? This results in the Cooperative recording an expenditure for the same item twice. Questioned Costs ? $27,639. Context/Sampling ? A non-statistical sample of 60 transactions were selected for testing which accounted for $63,978 of $1,082,095 federal program expenditures. Repeat Finding from Prior Years ? Yes, prior year finding 2020-004 Recommendation ? It is the responsibility of management and those charged with governance to develop a system of internal control that will ensure that expenditures of federal funds are properly recorded. Views of Responsible Officials ? There is no disagreement with the audit finding.
Activities Allowed or Unallowed/Allowable Costs/cost Principles - Significant Deficiency in Internal Control Over Compliance and Immaterial Instance of Noncompliance. Department of Education Title I Finding Summary: Eide Bailly LLP noted a journal entry accruing the expenditure of federal funds for vacation time earned but not used by employees. As vacation time is used, the expenditure is also paid out of the grant. Responsible Individuals: Bruce Jensen, Executive Director. Corrective Action Plan: The Cooperative will develop controls to ensure only appropriate and allowable expenditures are being paid. Anticipated Completion Date: June 30, 2022.
2020-004
FAC accepted this audit on January 17, 2021 — management decision was due July 17, 2021.
Department of Education, Passed Through the Minnesota Department of Education CFDA No. 84.010A, Contract Number 928-01-000 FIN 848, 2020 Title I Activities Allowed or Unallowed/Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria ? A good system of internal control requires adequate review of journal entries and expenditures of federal funds to ensure that they are recorded properly in accordance with grant agreements. Condition ? The Cooperative made a journal entry accruing the expenditure of federal funds for vacation time earned but not used by employees. As vacation time is used, the expenditure is paid out of the grant. Cause ? The Cooperative does not have an internal control system designed to provide for the review of expenditures of federal funds and manual adjusting journal entries. Effect ? This results in the Cooperative recording an expenditure for the same item twice. Questioned Costs ? $28,283. Context/Sampling ? A non-statistical sample of 60 transactions were selected for testing which accounted for $64,554 of $1,212,901 federal program expenditures. Repeat Finding from Prior Years ? Yes, prior year finding 2019-004 Recommendation ? It is the responsibility of management and those charged with governance to develop a system of internal control that will ensure that expenditures of federal funds are properly recorded. Views of Responsible Officials ? There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Department of Education, Passed Through the Minnesota Department of Education CFDA No. 84.010A, Contract Number 928-01-000 FIN 848, 2020 Title I Activities Allowed or Unallowed/Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria ? A good system of internal control requires adequate review of journal entries and expenditures of federal funds to ensure that they are recorded properly in accordance with grant agreements. Condition ? The Cooperative made a journal entry accruing the expenditure of federal funds for vacation time earned but not used by employees. As vacation time is used, the expenditure is paid out of the grant. Cause ? The Cooperative does not have an internal control system designed to provide for the review of expenditures of federal funds and manual adjusting journal entries. Effect ? This results in the Cooperative recording an expenditure for the same item twice. Questioned Costs ? $28,283. Context/Sampling ? A non-statistical sample of 60 transactions were selected for testing which accounted for $64,554 of $1,212,901 federal program expenditures. Repeat Finding from Prior Years ? Yes, prior year finding 2019-004 Recommendation ? It is the responsibility of management and those charged with governance to develop a system of internal control that will ensure that expenditures of federal funds are properly recorded. Views of Responsible Officials ? There is no disagreement with the audit finding.
Activities Allowed or Unallowed/Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance. Department of Education Title I Finding Summary: A good system of internal control requires adequate review of journal entries and expenditures of federal funds to ensure that they are recorded properly in accordance with grant agreement. Responsible Individuals: Bruce Jensen, Executive Director Corrective Action Plan: The Cooperative will develop controls to ensure only appropriate and allowable expenditures are being paid. Anticipated Completion Date: June 30, 2021
2019-004
FAC accepted this audit on January 19, 2020 — management decision was due July 19, 2020.
Department of Education, Passed Through the Minnesota Department of Education CFDA No. 84.010A, Contract Number 928-01-000 FIN 848, 2019 Title I Activities Allowed or Unallowed/Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Criteria ? A good system of internal control requires adequateCriteria ? A good system of internal control requires adequate review of journal entries and expenditures of federal funds to ensure that they are recorded properly in accordance with grant agreements. Condition ? The Cooperative made a journal entry accruing the expenditure of federal funds for vacation time earned but not used by employees. As vacation time is used, the expenditure is paid out of the grant. Cause ? The Cooperative does not have an internal control system designed to provide for the review of expenditures of federal funds and manual adjusting journal entries. Effect ? This results in the Cooperative recording an expenditure for the same item twice. Questioned Costs ? None reported. Context/Sampling ? A non-statistical sample of 40 transactions were selected for testing which accounted for $132,136 of $980,925 federal program expenditures. Repeat Finding from Prior Years ? No. Recommendation ? It is the responsibility of management and those charged with governance to develop a system of internal control that will ensure that expenditures of federal funds are properly recorded. Views of Responsible Officials ? There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Department of Education, Passed Through the Minnesota Department of Education CFDA No. 84.010A, Contract Number 928-01-000 FIN 848, 2019 Title I Activities Allowed or Unallowed/Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Criteria ? A good system of internal control requires adequateCriteria ? A good system of internal control requires adequate review of journal entries and expenditures of federal funds to ensure that they are recorded properly in accordance with grant agreements. Condition ? The Cooperative made a journal entry accruing the expenditure of federal funds for vacation time earned but not used by employees. As vacation time is used, the expenditure is paid out of the grant. Cause ? The Cooperative does not have an internal control system designed to provide for the review of expenditures of federal funds and manual adjusting journal entries. Effect ? This results in the Cooperative recording an expenditure for the same item twice. Questioned Costs ? None reported. Context/Sampling ? A non-statistical sample of 40 transactions were selected for testing which accounted for $132,136 of $980,925 federal program expenditures. Repeat Finding from Prior Years ? No. Recommendation ? It is the responsibility of management and those charged with governance to develop a system of internal control that will ensure that expenditures of federal funds are properly recorded. Views of Responsible Officials ? There is no disagreement with the audit finding.
Federal Agency: Department of Education Program Name: Title I CFDA # 84.010A Finding Summary A good system of internal control requires adequate review of journal entries and expenditures of federal funds to ensure that they are recorded properly in accordance with grant agreement. Responsible Individuals: Bruce Jensen, Executive Director Corrective Action Plan: The Cooperative will develop controls to ensure only appropriate and allowable expenditures are being paid.
FAC accepted this audit on January 8, 2019 — management decision was due July 8, 2019.
FAC accepted this audit on January 4, 2018 — management decision was due July 4, 2018.
FAC accepted this audit on December 18, 2016 — management decision was due June 18, 2017.
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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