EIN: 416000310
UEI: C6FDFWBK6Y41
Audited by: CliftonLarsonAllen LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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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 February 18, 2026. 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 August 18, 2026 (18 days ago).
What is a management decision? →FAC accepted this audit on December 17, 2025 — management decision was due June 17, 2026.
FAC accepted this audit on December 5, 2024 — management decision was due June 5, 2025.
FAC accepted this audit on January 5, 2024 — management decision was due July 5, 2024.
FAC accepted this audit on January 24, 2023 — management decision was due July 24, 2023.
The District did not retain formal documentation of its testing and controls to ensure that all vendors over the $25,000 contract threshold on a District-wide basis were not suspended or debarred prior to awarding the related contracts. Questioned Costs: None Context: None of the 8 contracts tested included formal documentation of the District?s testing and controls to ensure that all vendors over the $25,000 contract threshold on a District-wide basis were not suspended or debarred prior to awarding the related contracts. Cause: District has been unaware of formal documentation suspension and debarment requirements on a District-wide basis for any contract or procurement with all or part of the contract coded to the Food Service Fund. Effect: Lack of proper procedures and controls related to the suspension and debarment could result in improper contracts with suspended or debarred vendors being paid with federal funds. Repeat Finding: No Recommendation: We recommend that the District reviews its related policies and procedures to ensure it is retaining documentation showing that the District crosschecked the vendors with procurements over the threshold of $25,000 at the time of procurement, which could be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴FINDING: 2022-001 Type of Finding: Material weakness in internal control over and compliance with suspension and debarment Federal Agency: U.S. Department of Agriculture and U.S. Department of Treasury Federal Program Title: Child Nutrition Cluster and State and Local Fiscal Recovery Funds Assistance Listing Number: 10.553, 10.555, 10.559, and 21.027 Pass-Through Agency: Minnesota Department of Education Pass-Through Number: 1-0077-000 Award Period: Year ended June 30, 2022 Criteria or Specific Requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by: 1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA); 2) collecting a certification from the entity; or 3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: The District did not retain formal documentation of its testing and controls to ensure that all vendors over the $25,000 contract threshold on a District-wide basis were not suspended or debarred prior to awarding the related contracts. Questioned Costs: None Context: None of the 8 contracts tested included formal documentation of the District?s testing and controls to ensure that all vendors over the $25,000 contract threshold on a District-wide basis were not suspended or debarred prior to awarding the related contracts. Cause: District has been unaware of formal documentation suspension and debarment requirements on a District-wide basis for any contract or procurement with all or part of the contract coded to the Food Service Fund. Effect: Lack of proper procedures and controls related to the suspension and debarment could result in improper contracts with suspended or debarred vendors being paid with federal funds. Repeat Finding: No Recommendation: We recommend that the District reviews its related policies and procedures to ensure it is retaining documentation showing that the District crosschecked the vendors with procurements over the threshold of $25,000 at the time of procurement, which could be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Views of responsible officials: There is no disagreement with the audit finding.
Minnesota Department of Education ISD #77 ? Mankato (the District) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT There were no financial statement audit findings during fiscal year 2022. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Finding 2022 ? 001 ? Child Nutrition Cluster ? Procurement Federal Agency: U.S. Department of Agriculture and U.S. Department of Treasury Federal Program Title: Child Nutrition Cluster and Local Fiscal Recovery Funds Assistance Listing Number: 10.553, 10.555, 10.559 and 21.027 Pass-Through Agency: Minnesota Department of Education Pass-Through Number: 1-0077-000 Award Period: Year ended June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance with Suspension and Debarment Recommendation: We recommend that the District reviews its related policies and procedures to ensure it is retaining Documentation showing that the District crosschecked the vendors with procurements over the threshold of $25,000 at the time of procurement, which could be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2CFR section 180.300). Views of responsible officials and planned corrective actions: Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned in response to finding: The District will implement the auditor recommendation to ensure it is retaining documentation showing that the District has controls over and is in compliance with procurement requirements. Responsible party: Darcy Stueber, Director of Food Services and Amanda Heilman, Director of Business Services. Planned completion date for corrective action plan: June 30, 2023. Plan to monitor completion of corrective action plan: The Board of Education and Superintendent will monitor the completion of this corrective action plan. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS (CONTINUED) Finding 2022 ? 001 ? State and Local Fiscal Recovery Funds ? Procurement Federal Agency: U.S. Department of the Treasury Federal Program Title: State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: Minnesota Department of Treasury Pass-Through Number: not available Award Period: Year ended June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance Recommendation: It is recommended that the District creates some sort of standard procedure or form that indicates what method is being used to track all procured items over the micro-purchase threshold ($10,000) to help formally document of how open competition is being assessed and then retain documentation of any quotes, bids or direct negotiation procedures completed. Views of responsible officials and planned corrective actions: Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned in response to finding: The District will implement the auditor recommendation to ensure it is retaining documentation showing that the District has controls over and is in compliance with procurement requirements. Responsible party: Darcy Stueber, Director of Food Services and Amanda Heilman, Director of Business Services. Planned completion date for corrective action plan: June 30, 2023. Plan to monitor completion of corrective action plan: The Board of Education and Superintendent will monitor the completion of this corrective action plan. FINDINGS?MINNESOTA LEGAL COMPLIANCE FINDINGS Recommendation: We recommend that the District implement controls to ensure that all bills are paid timely and are in compliance with state statutes. Views of responsible officials and planned corrective actions: Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned in response to finding: The District will implement the auditor recommendation to ensure that bills are paid in accordance with timelines specified in state statutes. Responsible party: Amanda Heilman, Director of Business Services. Planned completion date for corrective action plan: June 30, 2023. Plan to monitor completion of corrective action plan: The Board of Education and Superintendent will monitor the completion of this corrective action plan. If the Minnesota Department of Education has questions regarding this plan, please call Amanda Heilman, Director of Business Services, at 507-387-3167.
During our testing, it was noted that the District did not retain quotes or document its considerations of open competition for two procurements over the micro-purchase threshold before the related contract was awarded. Questioned Costs: None Context: Of a sample of 3 vendors tested for cost analysis in line with the procurement standard requirement, there were no documented cases of the district properly following procurement guidelines. Cause: The District did not have the controls and procedures in place to ensure the proper documentation of its procurement and open competitions considerations related to the underlying procurements. Effect: A lack of proper documentation could lead to using vendors for small purchase acquisitions without ensuring comparable pricing from other vendors and justifying costs. Repeat Finding: No Recommendation: It is recommended that the District creates some sort of standard procedure or form that indicates what method is being used to track all procured items over the micro-purchase threshold ($10,000) to help formally document of how open competition is being assessed and then retain documentation of any quotes, bids or direct negotiation procedures completed. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴FINDING: 2022-002 Type of Finding: Material weakness in internal control over procurement Federal Agency: U.S. Department of Treasury Federal Program Title: State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: Minnesota Department of Education Pass-Through Number: Not available Award Period: Year ended June 30, 2022 Criteria or Specific Requirement: ?200.319 requires that all procurement transactions must be conducted in a manner providing full and open competition consistent with the standards of this section. In order to ensure objective contractor performance and eliminate unfair competitive advantage, contractors that develop or draft specifications, requirements, statements of work, or invitations for bids or requests for proposals must be excluded from competing for such procurements. Condition: During our testing, it was noted that the District did not retain quotes or document its considerations of open competition for two procurements over the micro-purchase threshold before the related contract was awarded. Questioned Costs: None Context: Of a sample of 3 vendors tested for cost analysis in line with the procurement standard requirement, there were no documented cases of the district properly following procurement guidelines. Cause: The District did not have the controls and procedures in place to ensure the proper documentation of its procurement and open competitions considerations related to the underlying procurements. Effect: A lack of proper documentation could lead to using vendors for small purchase acquisitions without ensuring comparable pricing from other vendors and justifying costs. Repeat Finding: No Recommendation: It is recommended that the District creates some sort of standard procedure or form that indicates what method is being used to track all procured items over the micro-purchase threshold ($10,000) to help formally document of how open competition is being assessed and then retain documentation of any quotes, bids or direct negotiation procedures completed. Views of responsible officials: There is no disagreement with the audit finding.
Minnesota Department of Education ISD #77 ? Mankato (the District) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT There were no financial statement audit findings during fiscal year 2022. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Finding 2022 ? 001 ? Child Nutrition Cluster ? Procurement Federal Agency: U.S. Department of Agriculture and U.S. Department of Treasury Federal Program Title: Child Nutrition Cluster and Local Fiscal Recovery Funds Assistance Listing Number: 10.553, 10.555, 10.559 and 21.027 Pass-Through Agency: Minnesota Department of Education Pass-Through Number: 1-0077-000 Award Period: Year ended June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance with Suspension and Debarment Recommendation: We recommend that the District reviews its related policies and procedures to ensure it is retaining Documentation showing that the District crosschecked the vendors with procurements over the threshold of $25,000 at the time of procurement, which could be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2CFR section 180.300). Views of responsible officials and planned corrective actions: Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned in response to finding: The District will implement the auditor recommendation to ensure it is retaining documentation showing that the District has controls over and is in compliance with procurement requirements. Responsible party: Darcy Stueber, Director of Food Services and Amanda Heilman, Director of Business Services. Planned completion date for corrective action plan: June 30, 2023. Plan to monitor completion of corrective action plan: The Board of Education and Superintendent will monitor the completion of this corrective action plan. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS (CONTINUED) Finding 2022 ? 001 ? State and Local Fiscal Recovery Funds ? Procurement Federal Agency: U.S. Department of the Treasury Federal Program Title: State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: Minnesota Department of Treasury Pass-Through Number: not available Award Period: Year ended June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance Recommendation: It is recommended that the District creates some sort of standard procedure or form that indicates what method is being used to track all procured items over the micro-purchase threshold ($10,000) to help formally document of how open competition is being assessed and then retain documentation of any quotes, bids or direct negotiation procedures completed. Views of responsible officials and planned corrective actions: Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned in response to finding: The District will implement the auditor recommendation to ensure it is retaining documentation showing that the District has controls over and is in compliance with procurement requirements. Responsible party: Darcy Stueber, Director of Food Services and Amanda Heilman, Director of Business Services. Planned completion date for corrective action plan: June 30, 2023. Plan to monitor completion of corrective action plan: The Board of Education and Superintendent will monitor the completion of this corrective action plan. FINDINGS?MINNESOTA LEGAL COMPLIANCE FINDINGS Recommendation: We recommend that the District implement controls to ensure that all bills are paid timely and are in compliance with state statutes. Views of responsible officials and planned corrective actions: Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned in response to finding: The District will implement the auditor recommendation to ensure that bills are paid in accordance with timelines specified in state statutes. Responsible party: Amanda Heilman, Director of Business Services. Planned completion date for corrective action plan: June 30, 2023. Plan to monitor completion of corrective action plan: The Board of Education and Superintendent will monitor the completion of this corrective action plan. If the Minnesota Department of Education has questions regarding this plan, please call Amanda Heilman, Director of Business Services, at 507-387-3167.
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
The District did not retain formal documentation of its testing and controls to ensure that all vendors over the $25,000 contract threshold on a District-wide basis were not suspended or debarred prior to awarding the related contracts. Criteria: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by: 1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA); 2) collecting a certification from the entity; or 3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Effect: Lack of proper procedures and controls related to the suspension and debarment could result in improper contracts with suspended or debarred vendors being paid with federal funds. Cause: District has been unaware of formal documentation suspension and debarment requirements on a District-wide basis for any contract or procurement with all or part of the contract coded to the Food Service Fund. Questioned costs: none. Context: None of the 4 contracts tested included formal documentation of the District?s testing and controls to ensure that all vendors over the $25,000 contract threshold on a District-wide basis were not suspended or debarred prior to awarding the related contracts. Recommendation: We recommend that the District reviews its related policies and procedures to ensure it is retaining documentation showing that the District crosschecked the vendors with procurements over the threshold of $25,000 at the time of procurement, which could be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Prior year finding: No. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESS IN INTERNAL CONTROL OVER AND COMPLIANCE WITH 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 Pass-Through Agency: Minnesota Department of Agriculture Pass-Through Number: 202121N109942 Award Period: Year ended June 30, 2021 Condition: The District did not retain formal documentation of its testing and controls to ensure that all vendors over the $25,000 contract threshold on a District-wide basis were not suspended or debarred prior to awarding the related contracts. Criteria: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by: 1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA); 2) collecting a certification from the entity; or 3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Effect: Lack of proper procedures and controls related to the suspension and debarment could result in improper contracts with suspended or debarred vendors being paid with federal funds. Cause: District has been unaware of formal documentation suspension and debarment requirements on a District-wide basis for any contract or procurement with all or part of the contract coded to the Food Service Fund. Questioned costs: none. Context: None of the 4 contracts tested included formal documentation of the District?s testing and controls to ensure that all vendors over the $25,000 contract threshold on a District-wide basis were not suspended or debarred prior to awarding the related contracts. Recommendation: We recommend that the District reviews its related policies and procedures to ensure it is retaining documentation showing that the District crosschecked the vendors with procurements over the threshold of $25,000 at the time of procurement, which could be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Prior year finding: No. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2021 ? 001 ? Child Nutrition Cluster ? 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 Pass-Through Agency: Minnesota Department of Agriculture Pass-Through Number: 202121N109942 Award Period: Year ended June 30, 2021 Type of Finding: ? Material Weakness in Internal Control over Compliance and Compliance Recommendation: We recommend that the District reviews its related policies and procedures to ensure it is retaining documentation showing that the District crosschecked the vendors with procurements over the threshold of $25,000 at the time of procurement, which could be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Views of responsible officials and planned corrective actions: Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned in response to finding: The District will implement the auditor recommendation to ensure it is retaining documentation showing that the District has controls over and is in compliance with suspension and debarment requirements. Responsible party: The District?s Director of Food Services and the Director of Business Services. Planned completion date for corrective action plan: June 30, 2022. Plan to monitor completion of corrective action plan: The Board of Education and Superintendent will monitor the completion of this corrective action plan.
During our testing, it was noted that the District did not retain quotes or document its considerations of open competition for two procurements over the micro-purchase threshold before the related contract was awarded. Criteria: ?200.319 requires that all procurement transactions must be conducted in a manner providing full and open competition consistent with the standards of this section. In order to ensure objective contractor performance and eliminate unfair competitive advantage, contractors that develop or draft specifications, requirements, statements of work, or invitations for bids or requests for proposals must be excluded from competing for such procurements. Effect: A lack of proper documentation could lead to using vendors for small purchase acquisitions without ensuring comparable pricing from other vendors and justifying costs. Cause: The District did not have the controls and procedures in place to ensure the proper documentation of its procurement and open competitions considerations related to the underlying procurements. Questioned costs: none. Recommendation: It is recommended that the District creates some sort of standard procedure or form that indicates what method is being used to track all procured items over the micro-purchase threshold ($10,000) to help formally document of how open competition is being assessed and then retain documentation of any quotes, bids or direct negotiation procedures completed. Prior year finding: No. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESS IN INTERNAL CONTROL OVER PROCUREMENT 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 Pass-Through Agency: Minnesota Department of Agriculture Pass-Through Number: 202121N109942 Award Period: Year ended June 30, 2021 Condition: During our testing, it was noted that the District did not retain quotes or document its considerations of open competition for two procurements over the micro-purchase threshold before the related contract was awarded. Criteria: ?200.319 requires that all procurement transactions must be conducted in a manner providing full and open competition consistent with the standards of this section. In order to ensure objective contractor performance and eliminate unfair competitive advantage, contractors that develop or draft specifications, requirements, statements of work, or invitations for bids or requests for proposals must be excluded from competing for such procurements. Effect: A lack of proper documentation could lead to using vendors for small purchase acquisitions without ensuring comparable pricing from other vendors and justifying costs. Cause: The District did not have the controls and procedures in place to ensure the proper documentation of its procurement and open competitions considerations related to the underlying procurements. Questioned costs: none. Recommendation: It is recommended that the District creates some sort of standard procedure or form that indicates what method is being used to track all procured items over the micro-purchase threshold ($10,000) to help formally document of how open competition is being assessed and then retain documentation of any quotes, bids or direct negotiation procedures completed. Prior year finding: No. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2021 ? 002 ? Child Nutrition Cluster ? Procurement 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 Pass-Through Agency: Minnesota Department of Agriculture Pass-Through Number: 202121N109942 Award Period: Year ended June 30, 2021 Type of Finding: ? Material Weakness in Internal Control over Compliance Recommendation: It is recommended that the District creates some sort of standard procedure or form that indicates what method is being used to track all procured items over the micro-purchase threshold ($10,000) to help formally document of how open competition is being assessed and then retain documentation of any quotes, bids or direct negotiation procedures completed. Views of responsible officials and planned corrective actions: Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned in response to finding: The District will implement the auditor recommendation to ensure it is retaining documentation showing that the District has controls over and is in compliance with procurement requirements. Responsible party: The District?s Director of Food Services and the Director of Business Services. Planned completion date for corrective action plan: June 30, 2022. Plan to monitor completion of corrective action plan: The Board of Education and Superintendent will monitor the completion of this corrective action plan.
During our testing, we noted errors in the District?s reported meal counts in CLICS in fiscal year 2021. The errors in the meal counts reports were in the months of July and November and totaled 11 free meals. Therefore, the District under claimed these revenues. Criteria: During the school year, at the end of each month the District is to accurately submit CLICS meal count reports summarizing all eligible meals served. Effect: Lack of proper controls over the CLICS meal count reports could result in errors in the reports going undetected, or not being detected and corrected in a timely manner. Cause: Changes in operations and procedures brought on by the COVID-19 pandemic. Questioned costs: none. Context: The errors in the meal counts reports were in the months of July and November and totaled 11 free meals. Recommendation: In order to ensure accurate meal counts reports going forward, it is recommended that the District review its and controls related to the CLICS meal count reports. Prior year finding: No. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER REPORTING 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 Pass-Through Agency: Minnesota Department of Agriculture Pass-Through Number: 202121N109942 Award Period: Year ended June 30, 2021 Condition: During our testing, we noted errors in the District?s reported meal counts in CLICS in fiscal year 2021. The errors in the meal counts reports were in the months of July and November and totaled 11 free meals. Therefore, the District under claimed these revenues. Criteria: During the school year, at the end of each month the District is to accurately submit CLICS meal count reports summarizing all eligible meals served. Effect: Lack of proper controls over the CLICS meal count reports could result in errors in the reports going undetected, or not being detected and corrected in a timely manner. Cause: Changes in operations and procedures brought on by the COVID-19 pandemic. Questioned costs: none. Context: The errors in the meal counts reports were in the months of July and November and totaled 11 free meals. Recommendation: In order to ensure accurate meal counts reports going forward, it is recommended that the District review its and controls related to the CLICS meal count reports. Prior year finding: No. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2021 ? 003 ? Child Nutrition Cluster ? Reporting 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 Pass-Through Agency: Minnesota Department of Agriculture Pass-Through Number: 202121N109942 Award Period: Year ended June 30, 2021 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Recommendation: In order to ensure accurate meal counts reports going forward, it is recommended that the District review its and controls related to the CLICS meal count reports. Views of responsible officials and planned corrective actions: Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned in response to finding: The District will implement the auditor recommendation to ensure its policies and procedures include reviews of meals count to ensure the accuracy of the meal counts reporting through CLiCS. Responsible party: The District?s Director of Food Services and the Director of Business Services. Planned completion date for corrective action plan: June 30, 2022. Plan to monitor completion of corrective action plan: The Board of Education and Superintendent will monitor the completion of this corrective action plan.
FAC accepted this audit on March 3, 2021 — management decision was due September 3, 2021.
During our testing, it was noted that the District was not documenting considerations of open competition for any of the procurements over the micro-purchase threshold that were tested.Criteria: ?200.319 requires that all procurement transactions must be conducted in a manner providing full and open competition consistent with the standards of this section. In order to ensure objective contractor performance and eliminate unfair competitive advantage, contractors that develop or draft specifications, requirements, statements of work, or invitations for bids or requests for proposals must be excluded from competing for such procurements.Effect: Lack of proper documentation could lead to using vendors for small purchase acquisitions without ensuring comparable pricing from other vendors and justifying costs.Cause: District has been originally unaware of formal documentation requirements as they related to procurement when they started to implement their updated policy. They have now started this documentation as new contracts for theprogram are awarded.Questioned Costs: NoneContext: During our testing, we noted neither of the two contracts tested had formal documentation of the District?s consideration of open competition.Recommendation: We recommend that the District creates some sort of standard form that indicates what method is being used to track all procured items over the micro-purchase threshold ($10,000) to help formally document of how open competition is being assessed. Prior Year Finding? YesViews of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴FINDING: 2020-002 MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE - PROCUREMENTFederal Agency: U.S. Department of EducationFederal Program Title: Special Education ClusterCFDA Number: 84.027 and 84.173Pass-Through Agency: Minnesota Department of EducationPass-Through Number: H027A190087 and H173A180086Award Period: Year ended June 30, 2020Condition: During our testing, it was noted that the District was not documenting considerations of open competition for any of the procurements over the micro-purchase threshold that were tested.Criteria: ?200.319 requires that all procurement transactions must be conducted in a manner providing full and open competition consistent with the standards of this section. In order to ensure objective contractor performance and eliminate unfair competitive advantage, contractors that develop or draft specifications, requirements, statements of work, or invitations for bids or requests for proposals must be excluded from competing for such procurements.Effect: Lack of proper documentation could lead to using vendors for small purchase acquisitions without ensuring comparable pricing from other vendors and justifying costs.Cause: District has been originally unaware of formal documentation requirements as they related to procurement when they started to implement their updated policy. They have now started this documentation as new contracts for theprogram are awarded.Questioned Costs: NoneContext: During our testing, we noted neither of the two contracts tested had formal documentation of the District?s consideration of open competition.Recommendation: We recommend that the District creates some sort of standard form that indicates what method is being used to track all procured items over the micro-purchase threshold ($10,000) to help formally document of how open competition is being assessed. Prior Year Finding? YesViews of responsible officials: There is no disagreement with the audit finding.
ISD #77 - Mankato respectfully submits the following corrective action plan for the year ended June 30, 2020. Audit period: July 1, 2019 - June 30, 2020 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule.FINDINGS-FINANCIAL STATEMENT AUDITThere were no financial statement audit findings during fiscal year 2020.FINDINGS-FEDERAL AWARD PROGRAMS AUDITSFinding 2020 - 002 - Special Education Cluster - ProcurementFederal agency: U.S. Department of Education Federal program title: Special Education Cluster CFDA Number: 84.027 and 84.173Pass-Through Agency: Minnesota Department of Education Pass-Through Number: H027A190087 and H173A180086 Award Period: Year ended June 30, 2020Type of Finding: Material Weakness in Internal Control over Compliance and ComplianceRecommendation: We recommend that the district creates some sort of standard form that indicates what method is being used to track all procured items over the micro purchase threshold ($10,000) to help formally document of how open competition is being addressed.Views of responsible officials and planned corrective actions:Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Actions planned in response to finding: The District will create a process that indicates what method is being used to track all procured items over the micro purchase threshold.Responsible party: The District's Director of Student Services and the Director of Business Services. Planned completion date for corrective action plan: June 30, 2021.Plan to monitor completion of corrective action plan: The Board of Education and Superintendent will monitor the completion of this corrective action plan.
2019-002
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Finding 2019 - 002-Special Education Cluster Reporting Federal agency: U.S. Department of Education Federal program title: Special Education Cluster CFDA Number: 84.027 and 84.173 Pass-Through Agency: Minnesota Department of Education Pass-Through Number: N/A Award Period: Year ended June 30, 2019 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: We recommend that the district creates some sort of standard form that indicates what method is being used to track all procured items over the micro purchase threshold ($10,000) to help formally document of how open competition is being addressed. Additionally, we recommend that the District update its formal procurement policy to be in compliance with requirements of ?200.319 and ?200.3120. Views of responsible officials and planned corrective actions: Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned In response to finding: The District will create process that indicates what method is being used to track all procured items over the micro purchase threshold. This district will also review and update the district's procurement policy to be in compliance with requirements of ?200.319 and ?200.3120. Responsible party: The District's Director of Student Services and the Director of Business Services. Planned completion date for corrective action plan: June 30, 2020. Plan to monitor completion of corrective action plan: The Superintendent will monitor the completion of this corrective action plan. U.S. Department of Education Significant Deficiency in Internal Control over Compliance and Compliance 2019-002 Special Education Cluster- CFDA No. 84.027 and 84.173 Recommendation: We recommend that the district creates some sort of standard form that indicates what method is being used to track all procured items over the micro-purchase threshold ($10,000)to help formally document of how open competition is being addressed. Additionally, we recommend that the District update its formal procurement policy to be in compliance with the requirements of ?200.319 and ?200.3120. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will create process that indicates what method is being used to track all procured items over the micro purchase threshold. This district will also review and update the district's procurement policy to be in compliance with requirements of ?200.319 and ?200.3120. Names of the contact persons responsible for corrective action: The District's Director of Student Services and the Director of Business Services Planned completion date for corrective action plan: June 30, 2020 If the U.S. Department of Education has questions regarding this plan, please call Tom Sager at (507) 207- 4013.
Show full finding ▾Hide full finding ▴Finding 2019 - 002-Special Education Cluster Reporting Federal agency: U.S. Department of Education Federal program title: Special Education Cluster CFDA Number: 84.027 and 84.173 Pass-Through Agency: Minnesota Department of Education Pass-Through Number: N/A Award Period: Year ended June 30, 2019 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: We recommend that the district creates some sort of standard form that indicates what method is being used to track all procured items over the micro purchase threshold ($10,000) to help formally document of how open competition is being addressed. Additionally, we recommend that the District update its formal procurement policy to be in compliance with requirements of ?200.319 and ?200.3120. Views of responsible officials and planned corrective actions: Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned In response to finding: The District will create process that indicates what method is being used to track all procured items over the micro purchase threshold. This district will also review and update the district's procurement policy to be in compliance with requirements of ?200.319 and ?200.3120. Responsible party: The District's Director of Student Services and the Director of Business Services. Planned completion date for corrective action plan: June 30, 2020. Plan to monitor completion of corrective action plan: The Superintendent will monitor the completion of this corrective action plan. U.S. Department of Education Significant Deficiency in Internal Control over Compliance and Compliance 2019-002 Special Education Cluster- CFDA No. 84.027 and 84.173 Recommendation: We recommend that the district creates some sort of standard form that indicates what method is being used to track all procured items over the micro-purchase threshold ($10,000)to help formally document of how open competition is being addressed. Additionally, we recommend that the District update its formal procurement policy to be in compliance with the requirements of ?200.319 and ?200.3120. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will create process that indicates what method is being used to track all procured items over the micro purchase threshold. This district will also review and update the district's procurement policy to be in compliance with requirements of ?200.319 and ?200.3120. Names of the contact persons responsible for corrective action: The District's Director of Student Services and the Director of Business Services Planned completion date for corrective action plan: June 30, 2020 If the U.S. Department of Education has questions regarding this plan, please call Tom Sager at (507) 207- 4013.
Finding 2019 - 002-Special Education Cluster Reporting Federal agency: U.S. Department of Education Federal program title: Special Education Cluster CFDA Number: 84.027 and 84.173 Pass-Through Agency: Minnesota Department of Education Pass-Through Number: N/A Award Period: Year ended June 30, 2019 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: We recommend that the district creates some sort of standard form that indicates what method is being used to track all procured items over the micro purchase threshold ($10,000) to help formally document of how open competition is being addressed. Additionally, we recommend that the District update its formal procurement policy to be in compliance with requirements of ?200.319 and ?200.3120. Views of responsible officials and planned corrective actions: Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned In response to finding: The District will create process that indicates what method is being used to track all procured items over the micro purchase threshold. This district will also review and update the district's procurement policy to be in compliance with requirements of ?200.319 and ?200.3120. Responsible party: The District's Director of Student Services and the Director of Business Services. Planned completion date for corrective action plan: June 30, 2020. Plan to monitor completion of corrective action plan: The Superintendent will monitor the completion of this corrective action plan. U.S. Department of Education Significant Deficiency in Internal Control over Compliance and Compliance 2019-002 Special Education Cluster- CFDA No. 84.027 and 84.173 Recommendation: We recommend that the district creates some sort of standard form that indicates what method is being used to track all procured items over the micro-purchase threshold ($10,000)to help formally document of how open competition is being addressed. Additionally, we recommend that the District update its formal procurement policy to be in compliance with the requirements of ?200.319 and ?200.3120. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will create process that indicates what method is being used to track all procured items over the micro purchase threshold. This district will also review and update the district's procurement policy to be in compliance with requirements of ?200.319 and ?200.3120. Names of the contact persons responsible for corrective action: The District's Director of Student Services and the Director of Business Services Planned completion date for corrective action plan: June 30, 2020 If the U.S. Department of Education has questions regarding this plan, please call Tom Sager at (507) 207- 4013.
FAC accepted this audit on December 5, 2018 — management decision was due June 5, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 26, 2017 — management decision was due June 26, 2018.
FAC accepted this audit on December 4, 2016 — management decision was due June 4, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
GSA_MIGRATION
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GSA_MIGRATION
2015-003
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