EIN: 364657882
UEI: ZGJRCU2N7VM9
Audited by: CliftonLarsonAllen LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 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 13, 2026 (47 days ago).
What is a management decision? →During our testing it was noted that, for 1 of 4 reports tested, the District was not able to provide any documentation of the review performed to ensure they are meeting federal requirements surrounding reporting. Questioned costs: None Context: 1 of 4 reports selected for testing were missing documentation of the review and approval. Cause: The District has a procedure in place to address this finding. However, due to turnover, this procedure was missed on one of the reports tested. Effect: It is possible that if there were errors on the report they would not be caught by the internal control. Repeat finding: No Recommendation: The District ensures their key controls are operating effectively and documents the review and approval of all the reports. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559 Federal Award Identification Number and Year: 252MN061N1199 – 2025 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2859-000 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Related to reporting requirements of the Child Nutrition Cluster, there should be a documented control in place to ensure all reports have proper documented review and approval prior to submission. Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing it was noted that, for 1 of 4 reports tested, the District was not able to provide any documentation of the review performed to ensure they are meeting federal requirements surrounding reporting. Questioned costs: None Context: 1 of 4 reports selected for testing were missing documentation of the review and approval. Cause: The District has a procedure in place to address this finding. However, due to turnover, this procedure was missed on one of the reports tested. Effect: It is possible that if there were errors on the report they would not be caught by the internal control. Repeat finding: No Recommendation: The District ensures their key controls are operating effectively and documents the review and approval of all the reports. Views of responsible officials: There is no disagreement with the audit finding.
CHILD NUTRITION CLUSTER - REPORTING Recommendation: Management should ensure their key controls are operating effectively and they should document the review and approval of all the reports. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District will evaluate its control processes in place prior to meal claims being reported to the state for reimbursement and ensure they properly review and approve the claims being reported prior to reporting them and document that approval. The District also understands the person reviewing and approving the claims to be reported should be different from the individual compiling that amount to be reported so two individuals are involved in the process. Name of the contact person responsible for corrective action: Trisha Zajicek, Director of Finance Planned completion date for corrective action plan: June 30, 2026
FAC accepted this audit on September 25, 2024 — management decision was due March 25, 2025.
FAC accepted this audit on November 27, 2023 — management decision was due May 27, 2024.
FAC accepted this audit on October 17, 2022 — management decision was due April 17, 2023.
During special provisions testing, it was noted that for 1 of 1 contractors tested the required wage rate requirements were not included and the District did not require the contractor to submit certified payrolls. Questioned Costs: Not applicable. Context: One of 1 contracts tested did not follow proper wage rate requirements. Cause: Oversight. Possible Effect: Lack of proper controls and noncompliance with wage rate requirements could result in the District doing business with contractors that are not paying laborer or mechanics prevailing wage rates. Repeat Finding: Not applicable. Recommendation: We recommend that the District consider any contracts for capital expenditures for applicability of Davis Bacon Act wage rate requirements prior to awarding the project and entering into the contract. If it is determined that wage rate requirements apply, the District should ensure the required provision is included in the applicable contracts and then the District also need to require the applicable contractors to submit certified payrolls during the time of the projects.
Show full finding ▾Hide full finding ▴: 2022-002 SPECIAL PROVISIONS ? WAGE RATE REQUIREMENTS Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C220015, S425D220045, and S425C220045 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: ? Material weakness in internal control over compliance and compliance Criteria: Per 2 CRF Part 176, Subpart C and 2 CFR section 200.326, the District shall include in their construction contracts subject to the wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Condition: During special provisions testing, it was noted that for 1 of 1 contractors tested the required wage rate requirements were not included and the District did not require the contractor to submit certified payrolls. Questioned Costs: Not applicable. Context: One of 1 contracts tested did not follow proper wage rate requirements. Cause: Oversight. Possible Effect: Lack of proper controls and noncompliance with wage rate requirements could result in the District doing business with contractors that are not paying laborer or mechanics prevailing wage rates. Repeat Finding: Not applicable. Recommendation: We recommend that the District consider any contracts for capital expenditures for applicability of Davis Bacon Act wage rate requirements prior to awarding the project and entering into the contract. If it is determined that wage rate requirements apply, the District should ensure the required provision is included in the applicable contracts and then the District also need to require the applicable contractors to submit certified payrolls during the time of the projects.
2022-002 SPECIAL PROVISIONS ? WAGE RATE REQUIREMENTS Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, and 84.425U Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425C220015, S425D220045, and S425C220045 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: ? Material weakness in internal control over compliance and compliance Criteria: Per 2 CRF Part 176, Subpart C and 2 CFR section 200.326, the District shall include in their construction contracts subject to the wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Condition: During special provisions testing, it was noted that for 1 of 1 contractors tested the required wage rate requirements were not included and the District did not require the contractor to submit certified payrolls. Questioned Costs: Not applicable. Context: One of 1 contracts tested did not follow proper wage rate requirements. Cause: Oversight. Possible Effect: Lack of proper controls and noncompliance with wage rate requirements could result in the District doing business with contractors that are not paying laborer or mechanics prevailing wage rates. Repeat Finding: Not applicable. Recommendation: We recommend that the District consider any contracts for capital expenditures for applicability of Davis Bacon Act wage rate requirements prior to awarding the project and entering into the contract. If it is determined that wage rate requirements apply, the District should ensure the required provision is included in the applicable contracts and then the District also need to require the applicable contractors to submit certified payrolls during the time of the projects. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Contact Person Michelle Sander, Business Manager Corrective Action Planned A corrective action plan is in place. Anticipated Completion Date June 30, 2023
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
During eligibility testing of 40 applicants, it was noted that 1 of the 40 applications tested was incorrectly classified. Questioned Costs: None noted. Cause: There was an error on the calculation of the total income. Repeat Finding: No. Effect: Applicants are incorrectly classified between free, reduced and paid. Recommendation: We recommend that the District ensures that its controls over the review of applications is working and that all applicants are correctly classified. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster CFDA Numbers: 10.553, 10.555, 10.556, and 10.559 Pass Through Agency: Minnesota Department of Agriculture Pass Through Number: 1-2859-000 Award Periods: Year ended June 30, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: The District should have controls in place to ensure the accuracy of the classifications of all applicants. Condition: During eligibility testing of 40 applicants, it was noted that 1 of the 40 applications tested was incorrectly classified. Questioned Costs: None noted. Cause: There was an error on the calculation of the total income. Repeat Finding: No. Effect: Applicants are incorrectly classified between free, reduced and paid. Recommendation: We recommend that the District ensures that its controls over the review of applications is working and that all applicants are correctly classified. Views of Responsible Officials: There is no disagreement with the audit finding.
CONTROL AND COMPLIANCE OVER ELIGIBILITY FOR CHILD NUTRITION CLUSTER (CFDA #10.553, 10.555, 10.556, 10.559); GRANT PERIOD ? YEAR ENDED JUNE 30, 2020 Recommendation: It was noted during eligibility testing that one application was incorrectly classified as free instead of reduced. We recommend that the District continue to monitor controls over eligibility to ensure that they are working and that all applications are correctly classified. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: This occurred due to a transposition of numbers causing an incorrect assessment. Official Responsible for Ensuring CAP: Michelle Sander, Business Manager, is the official responsible for ensuring corrective action of the deficiency. Planned Completion Date for CAP: The corrective action plan completion date is June 30, 2021. Plan to Monitor Completion of CAP: The Board of Education will be monitoring this corrective action plan.
FAC accepted this audit on October 20, 2019 — management decision was due April 20, 2020.
During cash management testing of 3 months of the District?s CLiCS meal count reports, it was noted that none of the 3 months tested contained formal documentation of review and approval of District?s CLiCS meal count reports prior to submission. It was able to be corroborated that the reports were being submitted via email to the individual that was designated to be completing the review via inquiry of the Business Manager and Food Service Secretary as well as the signature in the outbox of the Food Service Secretary. But there were not any clear responses indicating review and approval, and the email strings had not been maintained with the CLiCS reports to formally document that the review and approval was occurring. Questioned Costs: None noted. Cause: There was turnover at the District and at its food service provider. Effect: Lack of proper documentation of controls over compliance with cash management requirements could result in errors or intentional misrepresentation of the meal counts being reported going undetected or not being detected in a timely manner. Recommendation: We recommend that the District attaches formal documentation of review and approval of the CLiCS meal counts before they are submitted timely through CLiCS. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Contact Person Michelle Sander, Business Manager Corrective Action Planned The corrective action plan was implemented in August of 2019, before the first cash management report for fiscal year 2020 were submitted. Anticipated Completion Date August 31, 2019
Show full finding ▾Hide full finding ▴Finding Number: 2019-002 Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster CFDA Numbers: 10.553, 10.555, 10.556, and 10.559 Pass Through Agency: Minnesota Department of Agriculture Pass Through Number: 1-2859-000 Award Periods: Year ended June 30, 2019 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: The District should have controls in place to ensure the accuracy of all cash management draws for the District?s Child Nutrition Cluster program, made via the reporting of meal counts in CLiCS. These controls should be formally documented to ensure they have been properly implemented. Condition: During cash management testing of 3 months of the District?s CLiCS meal count reports, it was noted that none of the 3 months tested contained formal documentation of review and approval of District?s CLiCS meal count reports prior to submission. It was able to be corroborated that the reports were being submitted via email to the individual that was designated to be completing the review via inquiry of the Business Manager and Food Service Secretary as well as the signature in the outbox of the Food Service Secretary. But there were not any clear responses indicating review and approval, and the email strings had not been maintained with the CLiCS reports to formally document that the review and approval was occurring. Questioned Costs: None noted. Cause: There was turnover at the District and at its food service provider. Effect: Lack of proper documentation of controls over compliance with cash management requirements could result in errors or intentional misrepresentation of the meal counts being reported going undetected or not being detected in a timely manner. Recommendation: We recommend that the District attaches formal documentation of review and approval of the CLiCS meal counts before they are submitted timely through CLiCS. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Contact Person Michelle Sander, Business Manager Corrective Action Planned The corrective action plan was implemented in August of 2019, before the first cash management report for fiscal year 2020 were submitted. Anticipated Completion Date August 31, 2019
CONTROLS OVER CASH MANAGEMENT FOR CHILD NUTRITION CLUSTER (CFDA #10.553, 10.555, 10.556, 10.559); GRANT PERIOD ? YEAR ENDED JUNE 30, 2019 Recommendation: It was noted during cash management testing of 3 months of the District?s CLiCS meal count reports, it was noted that none of the 3 months tested contained formal documentation of review and approval of District?s CLiCS meal count reports prior to submission. It was able to be corroborated that the reports were being submitted via email to the individual that was designated to be completing the review via inquiry of the Business Manager and Food Service Secretary as well as the signature in the outbox of the Food Service Secretary. But there were not any clear responses indicating review and approval, and they email strings had not been maintained with the CLiCS reports to formally document that the review and approval was occurring. We recommend that the District attaches formal documentation of review and approval of the CLiCS meal counts before they are submitted timely through CLiCS. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: This occurred due to turnover at the District. The District will resume its previous procedures and controls related to the CLiCS reports, which included attaching formal documentation of review and approval of the CLiCS meal counts to hard copies of the reports. Official Responsible for Ensuring CAP: Michelle Sander, Business Manager, is the official responsible for ensuring corrective action of the deficiency. Planned Completion Date for CAP: The corrective action plan was implemented in August of 2019, before the first cash management report for fiscal year 2020 were submitted. Plan to Monitor Completion of CAP: The Board of Education will be monitoring this corrective action plan.
FAC accepted this audit on October 10, 2018 — management decision was due April 10, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 19, 2017 — management decision was due April 19, 2018.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on October 23, 2016 — management decision was due April 23, 2017.
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