EIN: 411812210
UEI: MNBJCQS9DNM7
Audited by: Abdo, LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 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 June 22, 2026 (75 days ago).
What is a management decision? →FAC accepted this audit on December 10, 2024 — management decision was due June 10, 2025.
FAC accepted this audit on January 15, 2024 — management decision was due July 15, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
During our testing of the Schedule of Expenditures of Federal Awards, it was noted that the School had charged the same expenditures to both the Education Stabilization Fund and the Emergency Connectivity Fund. Questioned costs: N/A Context: The School charged two expenditures for a total of $13,880 to both the Education Stabilization Fund and the Emergency Connectivity Fund. Cause: The School did not realize that the Emergency Connectivity Funds were also federal funds. The School did not have proper internal controls in place to identify the Emergency Connectivity fund as a federal program and ensure costs were not charged to both programs. Effect: The School charged the same expenditures to multiple federal programs. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the School review its controls over charging costs to federal programs to ensure no costs are charged to multiple federal programs. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Name: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425V210045, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 8425D200045 Award Period: July 1, 2021 - September 30, 2023 Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matter Criteria or specific requirement: Uniform Guidance Cost Principles 200.412 note that "it is essential that each item of cost incurred for the same purpose be treated consistently in like circumstances either as a direct or an indirect cost in order to avoid possible double-charging of Federal Awards.? Condition: During our testing of the Schedule of Expenditures of Federal Awards, it was noted that the School had charged the same expenditures to both the Education Stabilization Fund and the Emergency Connectivity Fund. Questioned costs: N/A Context: The School charged two expenditures for a total of $13,880 to both the Education Stabilization Fund and the Emergency Connectivity Fund. Cause: The School did not realize that the Emergency Connectivity Funds were also federal funds. The School did not have proper internal controls in place to identify the Emergency Connectivity fund as a federal program and ensure costs were not charged to both programs. Effect: The School charged the same expenditures to multiple federal programs. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the School review its controls over charging costs to federal programs to ensure no costs are charged to multiple federal programs. Views of responsible officials: There is no disagreement with the audit finding.
COVID-19 EDUCATION STABILIZATION FUND 84.425c, 84.425D, 84.425W, 84.425U Recommendation: Recommendation: We recommend the School review its controls and procedures over charging costs to federal programs to ensure no costs are charged to multiple federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The school will review it?s controls and procedures over charging cost to federal programs to ensure no costs are charged to multiple federal programs. The school will coordinate these efforts with the grant manager for the school. Name(s) of the contact person(s) responsible for corrective action: Tim McGowan, Executive Director Planned completion date for corrective action plan: June 30, 2023
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 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.
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