EIN: 410963247
UEI: GYFHETLW7JS8
Audited by: LB Carlson 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 March 26, 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 September 26, 2026 (24 days from today).
What is a management decision? →FAC accepted this audit on April 8, 2025 — management decision was due October 8, 2025.
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – FEDERAL ALN 21.027 2024-001 Internal Control Over Compliance and Material Noncompliance With Federal Procurement, and Suspension and Debarment Requirements Criteria – 2 CFR § 180 and 2 CFR § 200.318-327 requires Northeast Metropolitan Intermediate School District No. 916 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, and suspension and debarment requirements applicable to the coronavirus state and local fiscal recovery funds federal program. Condition – During our audit, we noted the District did not have sufficient controls in place resulting in material noncompliance within its coronavirus state and local fiscal recovery funds federal program to ensure compliance with federal procurement requirements related to methods of procurement and to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Questioned Costs – None. Context – For nine of nine vendors exceeding the micro-purchase threshold, the District did not document its compliance with procurement policies and Uniform Guidance requirements related to methods of procurement, and documentation of compliance with suspension and debarment requirements was not maintained for four of four vendors tested to ensure compliance with this requirement in the current year. This was not a statistically valid sample. Repeat Finding – This is a current and prior year finding. Cause – This was an oversight by district personnel. Effect – Noncompliance with procurement, and suspension and debarment requirements could result in the District expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. Recommendation – We recommend that the District review its internal control procedures relating to procurement, and suspension and debarment for the coronavirus state and local fiscal recovery funds federal program. Internal controls over compliance for this area should include documentation of procurement policies and Uniform Guidance requirements related to methods of procurement verification. These controls should also include steps to ensure any vendor with which the District contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website. View of Responsible Official and Planned Corrective Actions – The District agrees with the finding. The District will review and update its policies and procedures relating to procurement, and suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The District has separately issued a Corrective Action Plan related to this finding.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – FEDERAL ALN 21.027 2024-001 Internal Control Over Compliance and Material Noncompliance With Federal Procurement, and Suspension and Debarment Requirements Criteria – 2 CFR § 180 and 2 CFR § 200.318-327 requires Northeast Metropolitan Intermediate School District No. 916 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, and suspension and debarment requirements applicable to the coronavirus state and local fiscal recovery funds federal program. Condition – During our audit, we noted the District did not have sufficient controls in place resulting in material noncompliance within its coronavirus state and local fiscal recovery funds federal program to ensure compliance with federal procurement requirements related to methods of procurement and to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Questioned Costs – None. Context – For nine of nine vendors exceeding the micro-purchase threshold, the District did not document its compliance with procurement policies and Uniform Guidance requirements related to methods of procurement, and documentation of compliance with suspension and debarment requirements was not maintained for four of four vendors tested to ensure compliance with this requirement in the current year. This was not a statistically valid sample. Repeat Finding – This is a current and prior year finding. Cause – This was an oversight by district personnel. Effect – Noncompliance with procurement, and suspension and debarment requirements could result in the District expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. Recommendation – We recommend that the District review its internal control procedures relating to procurement, and suspension and debarment for the coronavirus state and local fiscal recovery funds federal program. Internal controls over compliance for this area should include documentation of procurement policies and Uniform Guidance requirements related to methods of procurement verification. These controls should also include steps to ensure any vendor with which the District contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website. View of Responsible Official and Planned Corrective Actions – The District agrees with the finding. The District will review and update its policies and procedures relating to procurement, and suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The District has separately issued a Corrective Action Plan related to this finding.
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – FEDERAL ALN 21.027 2024-001 Internal Control Over Compliance and Material Noncompliance With Federal Procurement, Suspension and Debarment Requirements Finding Summary 2 CFR § 180 and 2 CFR § 200.318-327 requires Northeast Metropolitan Intermediate School District No. 916 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, suspension and debarment requirements applicable to the coronavirus state and local fiscal recovery funds federal program. During our audit, we noted the District did not have sufficient controls in place resulting in material noncompliance within its coronavirus state and local fiscal recovery funds federal program to ensure compliance with federal procurement requirements related to methods of procurement and to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The District has updated its policies and procedures relating to procurement, and suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The updated procedures include steps so that district personnel are following the requirements of the Uniform Guidance related to methods of procurement and suspension and debarment requirements including maintaining appropriate documentation. Official Responsible – The District’s Director of Finance and Operations, Mark Kumlien Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The District is in agreement with this finding. Plan to Monitor – The District’s Director of Finance and Operations, Mark Kumlien, will assure appropriate internal controls and procedures are updated and in place to ensure compliance with procurement, and suspension and debarment requirements.
2023-001
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 – EDUCATION STABILIZATION FUND – FEDERAL ALN 84.425 2024-002 Internal Control Over Compliance and Material Noncompliance With Special Tests and Provisions Over Wage Rate Requirements Criteria – 29CFR part 5 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including wage reate requirements applicable to the education stabilization fund. Condition – During our audit, we noted the District did not have sufficient controls in place resulting in material noncompliance within its educaiton stabilization fund federal program to ensure compliance with wage rate requirements related to minor remodeling, renovation, or construction contracts that are over $2,000 that use laborers and mechanics that are required to meet Davis-Bacon Act prevailing wage rate requirements. Questioned Costs – None. Context – The District did not have any policies in place regarding wage rate requirements and did not have the proper documentation of compliance with wage rate requirements related to minor remodeling, renovation, or construction contracts that are over $2,000 that use laborers and mechanics that are required to meet Davis-Bacon Act prevailing wage rate requirements. Repeat Finding – This is a current year finding. Cause – This was an oversight by district personnel. Effect – Noncompliance with wage rate requirements could result in the District not paying wages on these contracts that are required to meet Davis-Bacon Act prevailing wage rate requirements.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 – EDUCATION STABILIZATION FUND – FEDERAL ALN 84.425 2024-002 Internal Control Over Compliance and Material Noncompliance With Special Tests and Provisions Over Wage Rate Requirements Criteria – 29CFR part 5 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including wage reate requirements applicable to the education stabilization fund. Condition – During our audit, we noted the District did not have sufficient controls in place resulting in material noncompliance within its educaiton stabilization fund federal program to ensure compliance with wage rate requirements related to minor remodeling, renovation, or construction contracts that are over $2,000 that use laborers and mechanics that are required to meet Davis-Bacon Act prevailing wage rate requirements. Questioned Costs – None. Context – The District did not have any policies in place regarding wage rate requirements and did not have the proper documentation of compliance with wage rate requirements related to minor remodeling, renovation, or construction contracts that are over $2,000 that use laborers and mechanics that are required to meet Davis-Bacon Act prevailing wage rate requirements. Repeat Finding – This is a current year finding. Cause – This was an oversight by district personnel. Effect – Noncompliance with wage rate requirements could result in the District not paying wages on these contracts that are required to meet Davis-Bacon Act prevailing wage rate requirements.
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 – EDUATION STABILIZATION FUND – FEDERAL ALN 84.425 2024-002 Internal Control Over Compliance and Material Noncompliance With Special Tests and Provisions Over Wage Rate Requirements Finding Summary 29 CFR part 5 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including wage rate requirements applicable to the education stabilization fund. During our audit, we noted the District did not have sufficient controls in place resulting in material noncompliance within its education stabilization funds federal program to ensure compliance with wage rate requirements related to minor remodeling, renovation, or construction contracts that are over $2,000 that use laborers and mechanics that are required to meet Davis-Bacon Act prevailing wage rate requirements. Corrective Action Plan Actions Planned – The District is in the process of reviewing and updating its policies and procedures relating to wage rate requirements for its federal programs to ensure compliance with the Uniform Guidance in the future. The review of procedures will also include steps to ensure that district personnel are following the requirements of the Uniform Guidance related to wage rate requiremetns and maintaining appropriate documentation. Official Responsible – The District’s Director of Finance and Operations, Mark Kumlien. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The District is in agreement with this finding. Plan to Monitor – The District’s Director of Finance and Operations, Mark Kumlien, will assure appropriate internal controls and procedures are updated and in place to ensure compliance with wage rate requirements.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION AND MINNESOTA DEPARTMENT OF HUMAN SERVICES, COVID-19 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – FEDERAL ALN 21.027 2023-001 Internal Control Over Compliance and Material Noncompliance With Federal Procurement, and Suspension and Debarment Requirements Criteria – 2 CFR § 180 and 2 CFR § 200.318-327 requires Northeast Metropolitan Intermediate School District No. 916 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, and suspension and debarment requirements applicable to the coronavirus state and local fiscal recovery funds federal program. Condition – During our audit, we noted the District did not have sufficient controls in place resulting in material noncompliance within its coronavirus state and local fiscal recovery funds federal program to ensure compliance with federal procurement requirements related to methods of procurement and to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Questioned Costs – None. Context – For 16 of 16 vendors exceeding the micro-purchase threshold, the District did not document procurement policy and the Uniform Guidance requirements related to methods of procurement, and proper documentation of suspension and debarment testing was not maintained for 4 of 4 vendors tested to ensure compliance with this requirement in the current year. This was not a statistically valid sample. Repeat Finding – This is a current year finding. Cause – This was an oversight by district personnel. Effect – Noncompliance with procurement, and suspension and debarment requirements could result in the District expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. Recommendation – We recommend that the District review its internal control procedures relating to procurement, and suspension and debarment for the coronavirus state and local fiscal recovery funds federal program. Internal controls over compliance for this area should include documentation of procurement policies and the Uniform Guidance requirements related to methods of procurement verification. These controls should also include steps to ensure any vendor with which the District contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website. View of Responsible Official and Planned Corrective Actions – The District agrees with the finding. The District will review and update its policies and procedures relating to procurement, and suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The District has separately issued a Corrective Action Plan related to this finding.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION AND MINNESOTA DEPARTMENT OF HUMAN SERVICES, COVID-19 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – FEDERAL ALN 21.027 2023-001 Internal Control Over Compliance and Material Noncompliance With Federal Procurement, and Suspension and Debarment Requirements Criteria – 2 CFR § 180 and 2 CFR § 200.318-327 requires Northeast Metropolitan Intermediate School District No. 916 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, and suspension and debarment requirements applicable to the coronavirus state and local fiscal recovery funds federal program. Condition – During our audit, we noted the District did not have sufficient controls in place resulting in material noncompliance within its coronavirus state and local fiscal recovery funds federal program to ensure compliance with federal procurement requirements related to methods of procurement and to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Questioned Costs – None. Context – For 16 of 16 vendors exceeding the micro-purchase threshold, the District did not document procurement policy and the Uniform Guidance requirements related to methods of procurement, and proper documentation of suspension and debarment testing was not maintained for 4 of 4 vendors tested to ensure compliance with this requirement in the current year. This was not a statistically valid sample. Repeat Finding – This is a current year finding. Cause – This was an oversight by district personnel. Effect – Noncompliance with procurement, and suspension and debarment requirements could result in the District expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. Recommendation – We recommend that the District review its internal control procedures relating to procurement, and suspension and debarment for the coronavirus state and local fiscal recovery funds federal program. Internal controls over compliance for this area should include documentation of procurement policies and the Uniform Guidance requirements related to methods of procurement verification. These controls should also include steps to ensure any vendor with which the District contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website. View of Responsible Official and Planned Corrective Actions – The District agrees with the finding. The District will review and update its policies and procedures relating to procurement, and suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The District has separately issued a Corrective Action Plan related to this finding.
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION AND MINNESOTA DEPARTMENT OF HUMAN SERVICES, COVID-19 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – FEDERAL ALN 21.027 2023-001 Internal Control Over Compliance and Material Noncompliance With Federal Procurement, Suspension and Debarment Requirements Finding Summary 2 CFR § 180 and 2 CFR § 200.318-327 requires Northeast Metropolitan Intermediate School District No. 916 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, suspension and debarment requirements applicable to the coronavirus state and local fiscal recovery funds federal program. During our audit, we noted the District did not have sufficient controls in place resulting in material noncompliance within its coronavirus state and local fiscal recovery funds federal program to ensure compliance with federal procurement requirements related to methods of procurement and to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The District is in the process of reviewing and updating its policies and procedures relating to procurement, and suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The review of procedures will also include steps to assure that district personnel are following the requirements of the Uniform Guidance related to methods of procurement and maintaining appropriate documentation. Official Responsible – The District’s Executive Director of Finance and Operations, Mark Kumlien. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The District is in agreement with this finding. Plan to Monitor – The District’s Executive Director of Finance and Operations, Mark Kumlien, will assure appropriate internal controls and procedures are updated and in place to ensure compliance with procurement, and suspension and debarment requirements.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on January 27, 2022 — management decision was due July 27, 2022.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CAREER AND TECHNICAL EDUCATION ? BASIC GRANTS TO STATES ? ALN 84.048 2021-001 Internal Controls Over Compliance With Subrecipient Monitoring Requirements Criteria ? 2 CFR ? 200.332 requires Intermediate School District No. 916 (the District) as a pass-through entity, to have written subrecipient monitoring policies and procedures that include a written risk assessment of each subrecipient and documentation of the District?s monitoring of the subrecipient. Additionally, as a pass-through entity, the District is required to verify that every subrecipient is audited as required by 2 CFR ? 200 Subpart F when it is expected that the subrecipient?s federal awards expended during the respective fiscal year equaled or exceeded the threshold for a federal single audit. Condition ? During our audit, we noted that the District did not have documented written controls to ensure compliance with the U.S. Office of Management and Budget?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) subrecipient monitoring requirements. The District did not evaluate each subrecipient?s risk of noncompliance with federal statutes, regulations, and the terms and conditions of the subaward, nor did the District verify and obtain the results of the subrecipients? single audit, if any, for purposes of determining the appropriate subrecipient monitoring. Questioned Costs ? Not Applicable. Context ? The District passed through $307,652 to 15 subrecipients during the fiscal year. Repeat Finding ? This is a current year finding only. Cause ? This is an oversight by district personnel. Effect ? This could be viewed as a violation of the award agreement. Recommendation ? We recommend that the District review its internal control procedures relating to subrecipient monitoring for all federal programs. We also recommend the District adopt written policies pertaining to subrecipient monitoring for all federal programs. Finally, we recommend the District identify subrecipients and perform written risk assessments of each subrecipient, that includes a consideration of the subrecipient?s single audit results, if any. View of Responsible Official and Planned Corrective Actions ? The District agrees with the finding. The District is in the process of reviewing its internal control procedures and updating its written policies and procedures relating to subrecipient monitoring for its federal programs to ensure compliance with Uniform Guidance in the future. The District has separately issued a Corrective Action Plan related to this finding.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CAREER AND TECHNICAL EDUCATION ? BASIC GRANTS TO STATES ? ALN 84.048 2021-001 Internal Controls Over Compliance With Subrecipient Monitoring Requirements Criteria ? 2 CFR ? 200.332 requires Intermediate School District No. 916 (the District) as a pass-through entity, to have written subrecipient monitoring policies and procedures that include a written risk assessment of each subrecipient and documentation of the District?s monitoring of the subrecipient. Additionally, as a pass-through entity, the District is required to verify that every subrecipient is audited as required by 2 CFR ? 200 Subpart F when it is expected that the subrecipient?s federal awards expended during the respective fiscal year equaled or exceeded the threshold for a federal single audit. Condition ? During our audit, we noted that the District did not have documented written controls to ensure compliance with the U.S. Office of Management and Budget?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) subrecipient monitoring requirements. The District did not evaluate each subrecipient?s risk of noncompliance with federal statutes, regulations, and the terms and conditions of the subaward, nor did the District verify and obtain the results of the subrecipients? single audit, if any, for purposes of determining the appropriate subrecipient monitoring. Questioned Costs ? Not Applicable. Context ? The District passed through $307,652 to 15 subrecipients during the fiscal year. Repeat Finding ? This is a current year finding only. Cause ? This is an oversight by district personnel. Effect ? This could be viewed as a violation of the award agreement. Recommendation ? We recommend that the District review its internal control procedures relating to subrecipient monitoring for all federal programs. We also recommend the District adopt written policies pertaining to subrecipient monitoring for all federal programs. Finally, we recommend the District identify subrecipients and perform written risk assessments of each subrecipient, that includes a consideration of the subrecipient?s single audit results, if any. View of Responsible Official and Planned Corrective Actions ? The District agrees with the finding. The District is in the process of reviewing its internal control procedures and updating its written policies and procedures relating to subrecipient monitoring for its federal programs to ensure compliance with Uniform Guidance in the future. The District has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CAREER AND TECHNICAL EDUCATION ? BASIC GRANTS TO STATES ? ALN 84.048 2021-001 Internal Controls Over Compliance With Subrecipient Monitoring Requirements Finding Summary 2 CFR ? 200.332 requires Intermediate School District No. 916 (the District) as a pass-through entity, to have written subrecipient monitoring policies and procedures that include a written risk assessment of each subrecipient and documentation of the District?s monitoring of the subrecipient. Additionally, as a pass-through entity, the District is required to verify that every subrecipient is audited as required by 2 CFR ? 200 Subpart F when it is expected that the subrecipient?s federal awards expended during the respective fiscal year equaled or exceeded the threshold for a federal single audit. During our audit, we noted that the District did not have documented written controls to ensure compliance with the U.S. Office of Management and Budget?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) subrecipient monitoring requirements. The District did not evaluate each subrecipient?s risk of noncompliance with federal statutes, regulations, and the terms and conditions of the subaward, nor did the District verify and obtain the results of the subrecipients? single audit, if any, for purposes of determining the appropriate subrecipient monitoring. Actions Planned ? The District is in the process of reviewing and updating its written policies and procedures relating to subrecipient monitoring for its federal programs to ensure compliance with Uniform Guidance in the future. Official Responsible ? The District?s Executive Director of Finance and Operations, Mark Kumlien. Planned Completion Date ? June 30, 2022. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? The District?s Executive Director of Finance and Operations, Mark Kumlien, will assure appropriate internal controls and procedures are updated and in place to ensure compliance with subrecipient monitoring requirements.
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