EIN: 411811094
UEI: HQYGPHLRFHH6
Audited by: CLA
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 January 22, 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 22, 2025 (410 days ago).
What is a management decision? →FAC accepted this audit on January 29, 2023 — management decision was due July 29, 2023.
FAC accepted this audit on November 21, 2021 — management decision was due May 21, 2022.
During the course of our engagement, we noted that the District did not perform control procedures over payroll expenditures in accordance with the District?s control policies and procedures. Cause: The District did not have adequate internal controls to ensure control procedures over payroll expenditures in are being followed accordance with the District?s control policies and procedures. Effect: Internal controls procedures were not properly performed over payroll expenditures Questioned Costs: None. Context/Sampling: Sampling was used. We examined procedures performed by the District noting a lack of controls over payroll expenditures. Repeat Finding from the Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure control procedures over payroll expenditures in are being followed accordance with the District?s control policies and procedures. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021-004 U.S. Department of Treasury Passed through State of Minnesota Child Nutrition Cluster 10.555/10.556/10.559 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control Over Compliance Grant Award Number: 01-2754-000 FIN 701, 01-2754-000 FIN 703, 01-2754-000 FIN 709. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires internal control procedures to be performed over expenditures. Condition: During the course of our engagement, we noted that the District did not perform control procedures over payroll expenditures in accordance with the District?s control policies and procedures. Cause: The District did not have adequate internal controls to ensure control procedures over payroll expenditures in are being followed accordance with the District?s control policies and procedures. Effect: Internal controls procedures were not properly performed over payroll expenditures Questioned Costs: None. Context/Sampling: Sampling was used. We examined procedures performed by the District noting a lack of controls over payroll expenditures. Repeat Finding from the Prior Year: No Recommendation: We recommend the District enhance internal controls to ensure control procedures over payroll expenditures in are being followed accordance with the District?s control policies and procedures. Views of Responsible Officials: There is no disagreement with the audit finding.
2021-004 Federal Agency Name: U.S. Department of Treasury Program Name: Child Nutrition Cluster 10.555/10.556/10.559 Finding Summary: During the course of the engagement, Eide Bailly LLP noted that the District did not perform control procedures over payroll expenditures to verify accuracy in payroll calculations. Responsible Individuals: Robert Brandl, Superintendent Corrective Action Plan: The District will enhance internal controls over payroll to ensure that payroll registers are properly reviewed and approved prior to payment. Anticipated Completion Date: June 30, 2022
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.
