EIN: 411276948
UEI: P4ABN7DS3FR3
Audited by: Eide Bailly LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 17, 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 17, 2026 (79 days ago).
What is a management decision? →FAC accepted this audit on December 4, 2024 — management decision was due June 4, 2025.
FAC accepted this audit on December 21, 2023 — management decision was due June 21, 2024.
FAC accepted this audit on November 28, 2022 — management decision was due May 28, 2023.
FAC accepted this audit on November 30, 2021 — management decision was due May 30, 2022.
FAC accepted this audit on December 17, 2020 — management decision was due June 17, 2021.
Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance 2020-003 Procurement, Suspension, and Debarment Federal program information: CFDA Contract Award Federal Agency and Pass-Through Entity Number Program Title Number Year Department of Education, passed through the State of Minnesota 84.027, 84.173 Special Education Cluster 0935-52-000 2019 Criteria ? Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition ? In our testing of procurement, suspension and debarment, it was identified that the Cooperative?s written policy on procurement did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections and controls were not adequately designed to ensure compliance with all of these requirements. Effect ? A lack of documented policies increases the overall risk that employees are not aware of the specific requirements with contracting and awarding contracts to lower tier entities. Questioned Costs ? None reported Repeat Finding from Prior Years ? Yes, prior year finding 2019-003. Recommendation ?We recommend that management establish a written policy that addresses all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. Views of Responsible Officials ? There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance 2020-003 Procurement, Suspension, and Debarment Federal program information: CFDA Contract Award Federal Agency and Pass-Through Entity Number Program Title Number Year Department of Education, passed through the State of Minnesota 84.027, 84.173 Special Education Cluster 0935-52-000 2019 Criteria ? Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition ? In our testing of procurement, suspension and debarment, it was identified that the Cooperative?s written policy on procurement did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections and controls were not adequately designed to ensure compliance with all of these requirements. Effect ? A lack of documented policies increases the overall risk that employees are not aware of the specific requirements with contracting and awarding contracts to lower tier entities. Questioned Costs ? None reported Repeat Finding from Prior Years ? Yes, prior year finding 2019-003. Recommendation ?We recommend that management establish a written policy that addresses all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. Views of Responsible Officials ? There is no disagreement with the audit finding.
Finding 2020-003 Procurement, Suspension, andDebarment Significant Deficiency in Internal Control over Compliance Finding Summary: During the course of the engagement, Eide Bailly LLP identified that we do not have a written policy on procurement that satisfies the requirements of 2 CFR sections 200.318 through 200.326. Responsible Individuals: Shannon Erickson, ExecutiveDirector Corrective Action Plan: The District will approve a procurement policy in compliance with Uniform Guidance. Anticipated Completion Date: June 30, 2021
2019-003
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Criteria ? Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition ? In our testing of procurement, suspension and debarment, it was identified that the Cooperative?s written policy on procurement did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections and controls were not adequately designed to ensure compliance with all of these requirements. Effect ? A lack of documented policies increases the overall risk that employees are not aware of the specific requirements with contracting and awarding contracts to lower tier entities. Questioned Costs ? None reported Repeat Finding from Prior Years ? No Recommendation ?We recommend that management establish a written policy that addresses all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. Views of Responsible Officials ? There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Criteria ? Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition ? In our testing of procurement, suspension and debarment, it was identified that the Cooperative?s written policy on procurement did not satisfy the requirements of 2 CFR sections 200.318 through 200.326. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections and controls were not adequately designed to ensure compliance with all of these requirements. Effect ? A lack of documented policies increases the overall risk that employees are not aware of the specific requirements with contracting and awarding contracts to lower tier entities. Questioned Costs ? None reported Repeat Finding from Prior Years ? No Recommendation ?We recommend that management establish a written policy that addresses all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. Views of Responsible Officials ? There is no disagreement with the audit finding.
Finding 2019-003 Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Compliance Finding Summary: During the course of the engagement, Eide Bailly LLP identified that we do not have a written policy on procurement that satisfies the requirements of 2 CFR sections 200.318 through 200.326. Responsible Individuals: Shannon Erickson, Executive Director Corrective Action Plan: The District will approve a procurement policy in compliance with Uniform Guidance. Anticipated Completion Date: June 30, 2020
FAC accepted this audit on November 28, 2018 — management decision was due May 28, 2019.
FAC accepted this audit on November 28, 2017 — management decision was due May 28, 2018.
FAC accepted this audit on November 14, 2016 — management decision was due May 14, 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.
Browse other Single Audit organizations in Minnesota →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
