EIN: 411645079
UEI: W8EZN3LK2GM5
Audited by: CliftonLarsonAllen LLP
Oversight agency: 84 [Department of Education]
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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 December 31, 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 July 1, 2026 (59 days ago).
What is a management decision? →FAC accepted this audit on January 15, 2025 — management decision was due July 15, 2025.
FAC accepted this audit on January 22, 2024 — management decision was due July 22, 2024.
During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs. Questioned Costs None Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴Federal Agency: US Department of Education Federal Program Name: Special Education (IDEA) Cluster Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): H027A220087, H027X210087, H173A220086, H027X210086 Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Material Weakness in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the District verifying five out of five sampled vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. However, none of the five vendors were found to have been suspended or debarred from participating in federal programs. Questioned Costs None Context: None of the vendors that were tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
Assistance Listing Number: 84.027, 84.027X, 84.173, and 84.173X – Special Education Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to implement procedures so vendors are verified to the suspensions and debarred list. Name(s) of the contact person(s) responsible for corrective action: Jackie Paradis, Business Manager and Patrick Gordon, Executive Director. Planned completion date for corrective action plan: June 30, 2024.
FAC accepted this audit on February 26, 2023 — management decision was due August 26, 2023.
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
FAC accepted this audit on February 7, 2021 — management decision was due August 7, 2021.
FAC accepted this audit on January 11, 2020 — management decision was due July 11, 2020.
FAC accepted this audit on January 8, 2019 — management decision was due July 8, 2019.
FAC accepted this audit on January 8, 2018 — management decision was due July 8, 2018.
FAC accepted this audit on February 26, 2017 — management decision was due August 26, 2017.
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