EIN: 411716943
UEI: LVVWC67FYW75
Audited by: Abdo, 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 January 2, 2024. 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 2, 2024 (789 days ago).
What is a management decision? →We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Show full finding ▾Hide full finding ▴Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District’s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District’s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future.
Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Business Manager continues training dealing with governmental financial/accounting practices. Official Response of Ensuring CAP: Jim Wagner, Superintendent of Schools, is the official responsible for ensuring continued implementation of certain control measures. Planned Completion Date for CAP: June 30, 2024 Plan to Monitor Completion of CAP The Le Sueur-Henderson School Board monitors this corrective action plan.
2022-001
FAC accepted this audit on January 9, 2023 — management decision was due July 9, 2023.
We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District?s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute ? 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District?s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future. Updated Progress Since Prior Year: None.
Show full finding ▾Hide full finding ▴2022-001 Claims Approval Condition: We conducted an audit under the provisions of the Minnesota Legal Compliance Audit Guide for School Districts. This audit for legal compliance requires a review of the District?s claims and disbursements. Our study indicated an instance of non-compliance that we believe should be remedied. Criteria: Minnesota Statute ? 412.271, subd. 1 directs all claims be audited and allowed by the School Board. Meaning all claims paid by the District are required to be approved by the School Board at the District?s monthly meetings. We noted instances throughout the year where there were gaps in the meetings that the School Board was approving claims, thereby not approving claims timely. Cause: The current process of claims approval is to have the Treasurer review claims before the check register is brought to the School Board resulting in untimely approval. Effect: This does not permit a clear process to document that all disbursements have been approved by the School Board. Recommendation: We recommend that monthly check registers are included in each School Board meeting. Management Response: There is no disagreement with this finding. The District will take action to avoid similar occurrences in the future. Updated Progress Since Prior Year: None.
2022-001 Claims Approval Corrective Action Plan (CAP): 1.Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2.Actions Planned in Response to Finding The Business Manager continues training dealing with governmental financial/accounting practices. 3.Official Responsible for Ensuring CAP Jim Wagner, Superintendent of Schools, is the official responsible for ensuring continued implementation of certain control measures. 4.Planned Completion Date for CAP June 30, 2023. 5.Plan to Monitor Completion of CAP The Le Sueur-Henderson School Board monitors this corrective action plan. Sincerely, Jim Wagner Superintendent of Schools
2021-001
FAC accepted this audit on January 4, 2022 — management decision was due July 4, 2022.
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