EIN: 416000892
UEI: ZYUCTZCJ74S4
Audited by: CliftonLarsonAllen LLP
Oversight agency: 84 [Department of Education]
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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 9, 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 9, 2026 (86 days ago).
What is a management decision? →FAC accepted this audit on November 14, 2024 — management decision was due May 14, 2025.
During eligibility testing, it was noted that the District did not have a second person reviewing the eligibility determinations. Questioned Costs: None Criteria or Specific Requirement: In the case of the National School Lunch Program, children belonging to households meeting certain eligibility requirements may receive meals at no charge or at reduced price. A child’s eligibility for free or reduced-price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. The District should have internal controls designed to ensure proper documentation of eligibility. Context: During our testing, it was noted that all of the manual applications entered into the system were not reviewed by someone other than the preparer. Effect: Lack of control to ensure proper classification of students participating in the programs could result in improper classifications and errors in meal count reports. Cause: The District did not reinstate their review process once the eligibility waivers ended. Repeat Finding: Not a repeat finding. Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: 212MN061N1199 - 2024 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0213-000 Award Period: June 30, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During eligibility testing, it was noted that the District did not have a second person reviewing the eligibility determinations. Questioned Costs: None Criteria or Specific Requirement: In the case of the National School Lunch Program, children belonging to households meeting certain eligibility requirements may receive meals at no charge or at reduced price. A child’s eligibility for free or reduced-price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. The District should have internal controls designed to ensure proper documentation of eligibility. Context: During our testing, it was noted that all of the manual applications entered into the system were not reviewed by someone other than the preparer. Effect: Lack of control to ensure proper classification of students participating in the programs could result in improper classifications and errors in meal count reports. Cause: The District did not reinstate their review process once the eligibility waivers ended. Repeat Finding: Not a repeat finding. Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding: 2024-004 Eligibility Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Federal Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: 212MN061N1199- 2024 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: We recommend that District management and financial personnel have internal controls designed to ensure proper documentation of eligibility for Child Nutrition. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will continue to work at ensuring there is a second person to review applications. Name of the Contact Person Responsible for Corrective Action Plan: Justin Dahlheimer, Superintendent Planned Completion Date for Corrective Action Plan: June 30, 2025
FAC accepted this audit on November 27, 2023 — management decision was due May 27, 2024.
During special provisions testing, it was noted that the District did not have a second person reviewing the verifications. Criteria or Specific Requirement: In the case of the National School Lunch Program, children belonging to households meeting certain eligibility requirements may receive meals at no charge or at reduced price. A child’s eligibility for free or reduced-price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. The District should have internal controls designed to ensure proper documentation of eligibility. Context: During our testing, it was noted that one out of one applications required to be verified were not verified by a second person. The sample tested was a statistically valid sample. Effect: Lack of control to ensure proper classification of students participating in the programs could result in improper classifications and errors in meal count reports. Cause: The District did not perform the review as eligibility waivers were in place during the year. Repeat Finding: Not a repeat finding. Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Verification Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2023 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During special provisions testing, it was noted that the District did not have a second person reviewing the verifications. Criteria or Specific Requirement: In the case of the National School Lunch Program, children belonging to households meeting certain eligibility requirements may receive meals at no charge or at reduced price. A child’s eligibility for free or reduced-price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. The District should have internal controls designed to ensure proper documentation of eligibility. Context: During our testing, it was noted that one out of one applications required to be verified were not verified by a second person. The sample tested was a statistically valid sample. Effect: Lack of control to ensure proper classification of students participating in the programs could result in improper classifications and errors in meal count reports. Cause: The District did not perform the review as eligibility waivers were in place during the year. Repeat Finding: Not a repeat finding. Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding.
2023-004 Verification Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Federal Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2023 Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: We recommend that District management and financial personnel have internal controls designed to ensure proper documentation of eligibility for Child Nutrition. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will continue to work at ensuring there is a second person to review applications. Name of the Contact Person Responsible for Corrective Action Plan: Justin Dahlheimer, Superintendent Planned Completion Date for Corrective Action Plan: June 30, 2024
FAC accepted this audit on November 16, 2022 — management decision was due May 16, 2023.
During procurement and suspension and debarment testing it was noted that the District did not have a written procurement policy in place. Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must have written procedures for procurement transactions and the written procedures must meet the requirements of the regulations. Context: During our testing of two procurement transactions, it was noted that the client does not have a procurement policy in place and that they did not retain quotes from vendors for either transaction. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal procurement requirements. Cause: The District was not aware of the federal requirement. Repeat Finding: 2021-004 Recommendation: We recommend that District implement a procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Show full finding ▾Hide full finding ▴Finding: 2022-005 Procurement Policy Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Condition: During procurement and suspension and debarment testing it was noted that the District did not have a written procurement policy in place. Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must have written procedures for procurement transactions and the written procedures must meet the requirements of the regulations. Context: During our testing of two procurement transactions, it was noted that the client does not have a procurement policy in place and that they did not retain quotes from vendors for either transaction. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal procurement requirements. Cause: The District was not aware of the federal requirement. Repeat Finding: 2021-004 Recommendation: We recommend that District implement a procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-005 Procurement Policy Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Federal Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Recommendation: We recommend that District implement a procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will create and implement a procurement policy. Name of the Contact Person Responsible for Corrective Action Plan: Randy Bergquist, Superintendent Planned Completion Date for Corrective Action Plan: June 30, 2023
2021-004
During special provisions testing, it was noted that the District did not have a second person reviewing the verifications. Criteria or Specific Requirement: In the case of the National School Lunch Program, children belonging to households meeting certain eligibility requirements may receive meals at no charge or at reduced price. A child?s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. The District should have internal controls designed to ensure proper documentation of eligibility. Context: During our testing, it was noted that two out of two applications required to be verified were not verified by a second person. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal special provision requirements. Cause: The District did not perform the review as eligibility waivers were in place during the year. Repeat Finding: Not a repeat finding. Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Show full finding ▾Hide full finding ▴Finding: 2022-006 Verification Federal agency: U.S. Department of Agriculture Federal program name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During special provisions testing, it was noted that the District did not have a second person reviewing the verifications. Criteria or Specific Requirement: In the case of the National School Lunch Program, children belonging to households meeting certain eligibility requirements may receive meals at no charge or at reduced price. A child?s eligibility for free or reduced price meals under a Child Nutrition Cluster program may be established by the submission of an annual application or statement which furnishes such information as family income and family size. The District should have internal controls designed to ensure proper documentation of eligibility. Context: During our testing, it was noted that two out of two applications required to be verified were not verified by a second person. The sample tested was a statistically valid sample. Effect: District is out of compliance with federal special provision requirements. Cause: The District did not perform the review as eligibility waivers were in place during the year. Repeat Finding: Not a repeat finding. Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2022-006 Verification Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Federal Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will designate a second person to review applications. Name of the Contact Person Responsible for Corrective Action Plan: Randy Bergquist, Superintendent Planned Completion Date for Corrective Action Plan: June 30, 2023
FAC accepted this audit on November 14, 2021 — management decision was due May 14, 2022.
During procurement and suspension and debarment testing it was noted that the District does not have a written procurement policy in place. Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must have written procedures for procurement transactions and the written procedures must meet the requirements of the regulations. Effect: District is out of compliance with federal procurement requirements. Cause: The District was not aware of the federal requirement. Repeat Finding: No. Recommendation: We recommend that District implement a procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, 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 Procurement Policy Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster CFDA Number: 10.555 and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2021 Type of Finding: Material Weakness in Internal Control Over Compliance Condition: During procurement and suspension and debarment testing it was noted that the District does not have a written procurement policy in place. Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ?200.319 states that the entity must have written procedures for procurement transactions and the written procedures must meet the requirements of the regulations. Effect: District is out of compliance with federal procurement requirements. Cause: The District was not aware of the federal requirement. Repeat Finding: No. Recommendation: We recommend that District implement a procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding Planned Corrective Action: Contact Person: Randy Bergquist, Superintendent Correction Action Planned: A corrective action plan is in place. Anticipated Completion Date: June 30, 2022
Finding: 2021-004 Procurement Policy Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster CFDA Number: 10.555 and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2021 Type of Finding: Material Weakness in Internal Control Over Compliance Recommendation: We recommend that District implement a procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will create and implement a procurement policy. Name of the Contact Person Responsible for Corrective Action Plan: Randy Bergquist, Superintendent Planned Completion Date for Corrective Action Plan: June 30, 2022
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