EIN: 411806563
UEI: FN7LTGP6M9F4
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 January 5, 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 5, 2024 (786 days ago).
What is a management decision? →During eligibility testing, it was noted that the paper applications did not contain documentation of review and approval for the applicants final determination into the program. Criteria or Specific Requirement: The District should have controls in place to ensure the accuracy of all eligibility applications. All controls should be formally documented to ensure they have been properly implemented. Context: All paper applications have no review and approval. The samples were statistically valid samples. Effect: Lack of proper documentation of controls over compliance with eligibility requirements could result in errors or intentional misrepresentation of applicants eligibility into the program. This could ultimately result in questioned costs. Cause: Oversight. Repeat Finding: No. Recommendation: We recommend the District review paper applications. The District should ensure that these controls are properly documented. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Lack of Proper Review – Eligibility Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Federal Award Identification Number and Year: 212MN061N1199- 2023 Pass-Through Agency: Minnesota Department of Agriculture Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance Condition: During eligibility testing, it was noted that the paper applications did not contain documentation of review and approval for the applicants final determination into the program. Criteria or Specific Requirement: The District should have controls in place to ensure the accuracy of all eligibility applications. All controls should be formally documented to ensure they have been properly implemented. Context: All paper applications have no review and approval. The samples were statistically valid samples. Effect: Lack of proper documentation of controls over compliance with eligibility requirements could result in errors or intentional misrepresentation of applicants eligibility into the program. This could ultimately result in questioned costs. Cause: Oversight. Repeat Finding: No. Recommendation: We recommend the District review paper applications. The District should ensure that these controls are properly documented. Views of Responsible Officials: There is no disagreement with the audit finding.
Lack of Proper Review Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 Federal Award Identification Number and Year: 212MN061N1199- 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance Recommendation: We recommend the District review paper applications. The District should ensure that these controls are properly documented. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will implement procedures to ensure all paper transactions are properly reviewed once completed. Name of the Contact Person Responsible for Corrective Action Plan: Paul Brownlow, Superintendent Planned Completion Date for Corrective Action Plan: June 30, 2024.
During cash disbursement testing, it was noted that that none of the journal entries tested had proper approval. Criteria or Specific Requirement: The District should have controls in place to ensure the accuracy of all federal expenses. These controls should be formally documented to ensure they have ben properly implemented. Context: No journal entries have proper approval. Effect: Lack of proper documentation of controls over allowable costs could result in errors or intentional misrepresentation of allowable federal costs. Cause: Oversight. Repeat Finding: No. Recommendation: We recommend the District have someone review journal entries. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴C. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT (CONTINUED) Finding: 2023-007 Lack of Proper Review – Allowable Costs Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Identification Number and Year: 212MN061N1199- 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): Not applicable. Award Period: June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance Condition: During cash disbursement testing, it was noted that that none of the journal entries tested had proper approval. Criteria or Specific Requirement: The District should have controls in place to ensure the accuracy of all federal expenses. These controls should be formally documented to ensure they have ben properly implemented. Context: No journal entries have proper approval. Effect: Lack of proper documentation of controls over allowable costs could result in errors or intentional misrepresentation of allowable federal costs. Cause: Oversight. Repeat Finding: No. Recommendation: We recommend the District have someone review journal entries. Views of Responsible Officials: There is no disagreement with the audit finding.
Lack of Proper Review – Allowable Costs Federal agency: U.S. Department of Agriculture Federal program Title: Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Identification Number and Year: 212MN061N1199- 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): Not applicable Award Period: June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance Recommendation: We recommend the District have someone review all journal entries. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will implement procedures to ensure all journal entries are properly reviewed. Name of the Contact Person Responsible for Corrective Action Plan: Paul Brownlow, Superintendent Planned Completion Date for Corrective Action Plan: June 30, 2024.
FAC accepted this audit on November 14, 2022 — management decision was due May 14, 2023.
During suspension and debarment testing, it was noted that one out of two vendors selected for testing were not reviewed for suspension and debarment. Criteria or Specific Requirement: The District should have controls in place to review vendors to ensure they are not excluded or debarred from participating in procurement transactions that use federal funds. Context: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must review all vendors to ensure they are not included on the suspension and debarment listing. 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 result in questioned costs. During testing, it was noted that there were no issues with the actual vendors used by the District. Cause: There is currently no process or procedure in place to review vendors for suspension and debarment that are not under contract. Repeat Finding: No. 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 audit finding
Show full finding ▾Hide full finding ▴Finding: 2022-004 Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During suspension and debarment testing, it was noted that one out of two vendors selected for testing were not reviewed for suspension and debarment. Criteria or Specific Requirement: The District should have controls in place to review vendors to ensure they are not excluded or debarred from participating in procurement transactions that use federal funds. Context: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must review all vendors to ensure they are not included on the suspension and debarment listing. 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 result in questioned costs. During testing, it was noted that there were no issues with the actual vendors used by the District. Cause: There is currently no process or procedure in place to review vendors for suspension and debarment that are not under contract. Repeat Finding: No. 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 audit finding
Finding: 2022-004 Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: We recommend that District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will implement procedures to ensure before a transaction is entered into with a vendor, they have a review in place to ensure the vendor is not included on the suspension and debarment listing. Name of the Contact Person Responsible for Corrective Action Plan: Paul Brownlow, Superintendent Planned Completion Date for Corrective Action Plan: June 30, 2023
FAC accepted this audit on November 21, 2021 — management decision was due May 21, 2022.
During cash management testing, it was noted that 5 out of 5 months of claims reimbursements tested, were not reviewed by someone other than the preparer. Criteria: Cash management standards require a review process to ensure entities are properly submitting reports. Effect: There is a potential that the District is reimbursed for an incorrect amount. Cause: The District personnel did not have a policy in place for review and approval of the CLiCS reports. Repeat Finding: No. Recommendation: We recommend that District implement a policy to support the review and approval of the CLiCS reports. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Dale Hogie, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Show full finding ▾Hide full finding ▴Finding: 2021-003 Cash Management Process Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster CFDA Number: 10.555, 10.556 and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2021 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During cash management testing, it was noted that 5 out of 5 months of claims reimbursements tested, were not reviewed by someone other than the preparer. Criteria: Cash management standards require a review process to ensure entities are properly submitting reports. Effect: There is a potential that the District is reimbursed for an incorrect amount. Cause: The District personnel did not have a policy in place for review and approval of the CLiCS reports. Repeat Finding: No. Recommendation: We recommend that District implement a policy to support the review and approval of the CLiCS reports. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Dale Hogie, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2021-003 Cash Management Policy Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster CFDA Number: 10.555, 10.556 and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2021 Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: We recommend that District implement a policy to support the review and approval of CLiCs reports. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will work to implement a policy to have a review and approval process in place over the CLiCs reports. Name of the Contact Person Responsible for Corrective Action Plan: Dale Hogie, Superintendent Planned Completion Date for Corrective Action Plan: June 30, 2022
During allowable costs/allowable activities testing, it was noted that journal entries made to allocate expenses related to the grant were not reviewed by someone other than the preparer. Criteria: Allowable costs/allowable activities standards require a review process to ensure that all expenses allocated to the grant are allowable. Effect: There is a potential that the District is reimbursed for unallowable costs. Cause: There is currently no procedure in place for the review of journal entries. Repeat Finding: No. Recommendation: We recommend that District implement a policy to support the review and approval of journal entries. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Dale Hogie, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Show full finding ▾Hide full finding ▴Finding: 2021-004 Journal Entry Review Federal agency: U.S. Department of Treasury Federal program Title: Coronavirus Relief Fund (COVID-19) CFDA Number: 21.019 Pass-Through Agency: Minnesota Department of Education, Grant County, and City of Barrett Pass-Through Number(s): Not provided Award Period: June 30, 2021 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During allowable costs/allowable activities testing, it was noted that journal entries made to allocate expenses related to the grant were not reviewed by someone other than the preparer. Criteria: Allowable costs/allowable activities standards require a review process to ensure that all expenses allocated to the grant are allowable. Effect: There is a potential that the District is reimbursed for unallowable costs. Cause: There is currently no procedure in place for the review of journal entries. Repeat Finding: No. Recommendation: We recommend that District implement a policy to support the review and approval of journal entries. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Dale Hogie, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2021-004 Journal Entry Review Federal agency: U.S. Department of Treasury Federal program Title: Coronavirus Relief Fund (COVID-19) CFDA Number: 21.019 Pass-Through Agency: Minnesota Department of Education, Grant County, and City of Barrett Pass-Through Number(s): Not provided Award Period: June 30, 2021 Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: We recommend that the District implement a policy to support the review and approval of journal entries. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will continue review, approve and make changes to its internal control within the limits of staff available. Name of the Contact Person Responsible for Corrective Action Plan: Dale Hogie, Superintendent Planned Completion Date for Corrective Action Plan: June 30, 2022
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