EIN: 411235045
UEI: XEK7M68KL688
Audited by: Kinner & Company, Ltd
Oversight agency: 11 [Department of Commerce]
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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 December 12, 2025. 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 12, 2026 (82 days ago).
What is a management decision? →Several reports selected for testing lacked documentation indicating that a formal review had taken place prior to submission. Questioned Costs: None Context: Through inquiry and review of reporting procedures, it was determined that internal controls over the review of reports were not operating effectively. Reports lacked formal sign-offs or records of supervisory review. Cause: The deficiency was the result of a lack of management oversight in ensuring that reporting procedures were followed and monitored consistently. Effect: The absence of documented review increase the risk that reports may be inaccurate, incomplete, or noncompliant with grant requirements. Failure to submit accurate reports may affect the Commission’s standing with federal awarding agencies. Repeat Finding: Yes Recommendation: We recommend the Commission implement formal procedures requiring documented supervisory review of all reports prior to submission. Procedures should also include maintaining clear records of submission dates to demonstrate compliance with federal reporting requirements. Views of Responsible Officials: There is no disagreement with the audit finding. Individual responsible: Jay Trusty, Executive Director
Show full finding ▾Hide full finding ▴2024-005 – CASEFILE REVIEW Federal Agency: U.S Department of Commerce Federal Program Name: Economic Development Cluster Assistance Listing Number: 11.307 Pass-Through Agency: N/A – Direct Pass-Through Numbers: N/A – Direct Federal Award Identification Number: 06-79-06218 - URI:114975 and 06-69-06370 - URI:118221 Compliance Requirement Affected: Reporting Award Period: Year Ended: June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria: Standard internal control practices over federal award reporting require that all submitted reports include evidence of formal review and documentation of the date of submission. These controls help ensure accuracy, completeness, and compliance with award-specific timelines and reporting expectations. Condition: Several reports selected for testing lacked documentation indicating that a formal review had taken place prior to submission. Questioned Costs: None Context: Through inquiry and review of reporting procedures, it was determined that internal controls over the review of reports were not operating effectively. Reports lacked formal sign-offs or records of supervisory review. Cause: The deficiency was the result of a lack of management oversight in ensuring that reporting procedures were followed and monitored consistently. Effect: The absence of documented review increase the risk that reports may be inaccurate, incomplete, or noncompliant with grant requirements. Failure to submit accurate reports may affect the Commission’s standing with federal awarding agencies. Repeat Finding: Yes Recommendation: We recommend the Commission implement formal procedures requiring documented supervisory review of all reports prior to submission. Procedures should also include maintaining clear records of submission dates to demonstrate compliance with federal reporting requirements. Views of Responsible Officials: There is no disagreement with the audit finding. Individual responsible: Jay Trusty, Executive Director
Finding Summary: There was no formal review documented over reports tested. Responsible Individuals: Jay Trusty, Executive Director Corrective Action Plan: Management has reviewed the findings and taken steps in developing an internal control review process. The Commission implemented procedures to ensure all reports have proof of review and submission, as well as working towards submitting all reports timely. Anticipated Completion Date: June 2026
2023-005
FAC accepted this audit on August 25, 2025 — management decision was due February 25, 2026.
Several reports selected for testing lacked documentation indicating that a formal review had taken place prior to submission. Additionally, some reports were not submitted within the required deadlines established by the terms of the award. Specifically, documentation of review was not available for any of the tested SF-425 or progress reports, and two of four SF-425 reports and one of four progress reports were submitted late. Questioned Costs: None Context: Through inquiry and review of reporting procedures, it was determined that internal controls over the review and timely submission of reports were not operating effectively. Reports lacked formal sign-offs or records of supervisory review, and some were filed past their due dates. Cause: The deficiency was the result of a lack of management oversight in ensuring that reporting procedures were followed and monitored consistently. Effect: The absence of documented review and the late submission of reports increase the risk that reports may be inaccurate, incomplete, or noncompliant with grant requirements. Failure to submit accurate and timely reports may affect the Commission’s standing with federal awarding agencies. Repeat Finding: Yes Recommendation: We recommend the Commission implement formal procedures requiring documented supervisory review of all reports prior to submission. Procedures should also include maintaining clear records of submission dates to demonstrate compliance with federal reporting requirements. Management should ensure that deadlines are monitored regularly and that staff are trained on the importance of timely and accurate reporting. Views of Responsible Officials: There is no disagreement with the audit finding. Individual responsible: Jay Trusty, Executive Director
Show full finding ▾Hide full finding ▴2023-005 – CASEFILE REVIEW Federal Agency: U.S Department of Commerce Federal Program Name: Economic Development Cluster Assistance Listing Number: 11.307 Pass-Through Agency: N/A – Direct Pass-Through Numbers: N/A – Direct Federal Award Identification Number and Year: ED20CHI3070049 and 06-69-06370 - URI:118221 Compliance Requirement Affected: Reporting Award Period: Year Ended: June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria: Standard internal control practices over federal award reporting require that all submitted reports include evidence of formal review and documentation of the date of submission. These controls help ensure accuracy, completeness, and compliance with award-specific timelines and reporting expectations. Condition: Several reports selected for testing lacked documentation indicating that a formal review had taken place prior to submission. Additionally, some reports were not submitted within the required deadlines established by the terms of the award. Specifically, documentation of review was not available for any of the tested SF-425 or progress reports, and two of four SF-425 reports and one of four progress reports were submitted late. Questioned Costs: None Context: Through inquiry and review of reporting procedures, it was determined that internal controls over the review and timely submission of reports were not operating effectively. Reports lacked formal sign-offs or records of supervisory review, and some were filed past their due dates. Cause: The deficiency was the result of a lack of management oversight in ensuring that reporting procedures were followed and monitored consistently. Effect: The absence of documented review and the late submission of reports increase the risk that reports may be inaccurate, incomplete, or noncompliant with grant requirements. Failure to submit accurate and timely reports may affect the Commission’s standing with federal awarding agencies. Repeat Finding: Yes Recommendation: We recommend the Commission implement formal procedures requiring documented supervisory review of all reports prior to submission. Procedures should also include maintaining clear records of submission dates to demonstrate compliance with federal reporting requirements. Management should ensure that deadlines are monitored regularly and that staff are trained on the importance of timely and accurate reporting. Views of Responsible Officials: There is no disagreement with the audit finding. Individual responsible: Jay Trusty, Executive Director
Finding Summary: There was no formal review documented over several reports tested, some reports were not submitted timely as required by the specific award requirements, and one report did not have supporting documentation on hand. Responsible Individuals: Jay Trusty, Executive Director Corrective Action Plan: Management has reviewed the findings and taken steps in developing an internal control review process. The Commission implemented procedures to ensure all reports have proof of review and submission, as well as working towards submitting all reports timely. Anticipated Completion Date: June 2026
2022-005
FAC accepted this audit on December 2, 2024 — management decision was due June 2, 2025.
There was no formal review documented over several reports tested, some reports were not submitted timely as required by the specific award requirements, and one report did not have supporting documentation on hand. Questioned Costs: None Context: During our testing of reporting and inquiry, it was noted that SF-425 reports, ED-209 reports, and progress reports did not have formal documentation of review. In addition, two of four SF-425 and two of four progress reports were not submitted timely. Finally, two of the four progress reports did not have supporting documentation on hand to support what was submitted. Cause: Lack of management oversight. Effect: The Commission could have submitted inaccurate reports or not submitted them timely. Repeat Finding: No Recommendation: We recommend the Commission implement procedures to ensure all reports have proof of review and submission, as well as working towards submitting all reports timely. Views of Responsible Officials: There is no disagreement with the audit finding. Individual responsible: Jay Trusty, Executive Director
Show full finding ▾Hide full finding ▴CASEFILE REVIEW Federal Agency: U.S Department of Commerce Federal Program Name: Covid-19 Economic Adjustment Assistance (Economic Development Cluster) Assistance Listing Number: 11.307 Pass-Through Agency: N/A – Direct Pass-Through Numbers: N/A – Direct Federal Award Identification Number and Year: ED20CHI3070049 and 06-79-06218 Compliance Requirement Affected: Reporting Award Period: Year Ended: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: Standard internal control procedures recommend that all reports should have supporting documentation of review and documentation of the date of submission. Condition: There was no formal review documented over several reports tested, some reports were not submitted timely as required by the specific award requirements, and one report did not have supporting documentation on hand. Questioned Costs: None Context: During our testing of reporting and inquiry, it was noted that SF-425 reports, ED-209 reports, and progress reports did not have formal documentation of review. In addition, two of four SF-425 and two of four progress reports were not submitted timely. Finally, two of the four progress reports did not have supporting documentation on hand to support what was submitted. Cause: Lack of management oversight. Effect: The Commission could have submitted inaccurate reports or not submitted them timely. Repeat Finding: No Recommendation: We recommend the Commission implement procedures to ensure all reports have proof of review and submission, as well as working towards submitting all reports timely. Views of Responsible Officials: There is no disagreement with the audit finding. Individual responsible: Jay Trusty, Executive Director
Management has reviewed the findings and taken steps in developing an internal control review process. The Commission implemented procedures to ensure all reports have proof of review and submission, as well as working towards submitting all reports timely.
FAC accepted this audit on July 27, 2022 — management decision was due January 27, 2023.
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on January 21, 2020 — management decision was due July 21, 2020.
FAC accepted this audit on December 30, 2018 — management decision was due June 30, 2019.
FAC accepted this audit on February 26, 2018 — management decision was due August 26, 2018.
FAC accepted this audit on February 7, 2017 — management decision was due August 7, 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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