EIN: 416000893
UEI: DXPTZMQ64C11
Audited by: Abdo, LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 14, 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 July 14, 2026 (46 days ago).
What is a management decision? →FAC accepted this audit on January 3, 2025 — management decision was due July 3, 2025.
Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing No. 84.425D/84.425U/84.425W COVID-19 Education Stabilization Fund Special Tests and Provisions Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria – Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition – In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Cause – Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections. Internal controls were not adequately designed to ensure compliance with all of these requirements. Effect – Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs – None reported Context/Sampling – The one contract entered into by the District was selected for testing. Repeat Finding from Prior Years – Yes, prior year finding 2023-004 Recommendation – We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials – Management agrees with the finding.
Show full finding ▾Hide full finding ▴Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing No. 84.425D/84.425U/84.425W COVID-19 Education Stabilization Fund Special Tests and Provisions Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria – Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition – In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Cause – Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections. Internal controls were not adequately designed to ensure compliance with all of these requirements. Effect – Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs – None reported Context/Sampling – The one contract entered into by the District was selected for testing. Repeat Finding from Prior Years – Yes, prior year finding 2023-004 Recommendation – We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials – Management agrees with the finding.
Finding 2024-004 Special Tests and Provisions - Prevailing Wage Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41 . The District did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Responsible Individuals: Rick Sansted, Superintendent Corrective Action Plan: The District will establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2025.
2023-004
FAC accepted this audit on January 3, 2024 — management decision was due July 3, 2024.
Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing No. 84.425D/84.425W/84.425U/84.425 COVID-19 Education Stabilization Fund Special Tests and Provisions Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria – Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition – In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Cause – Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect – Lack of compliance to federal requirements increases the overall risk of non‐compliance. Questioned Costs – None reported Context/Sampling – The one contract entered into by the District was selected for testing. Repeat Finding from Prior Years – No Recommendation – We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials – Management agrees with the finding.
Show full finding ▾Hide full finding ▴Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing No. 84.425D/84.425W/84.425U/84.425 COVID-19 Education Stabilization Fund Special Tests and Provisions Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria – Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition – In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Cause – Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect – Lack of compliance to federal requirements increases the overall risk of non‐compliance. Questioned Costs – None reported Context/Sampling – The one contract entered into by the District was selected for testing. Repeat Finding from Prior Years – No Recommendation – We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. View of responsible officials – Management agrees with the finding.
Special Tests and Provisions – Prevailing Wage Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The district did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Responsible Individuals: Rick Sansted, Superintendent Corrective Action Plan: The District will establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2024
FAC accepted this audit on November 17, 2022 — management decision was due May 17, 2023.
FAC accepted this audit on November 29, 2021 — management decision was due May 29, 2022.
FAC accepted this audit on September 30, 2020 — management decision was due March 30, 2021.
FAC accepted this audit on October 28, 2019 — management decision was due April 28, 2020.
FAC accepted this audit on October 15, 2018 — management decision was due April 15, 2019.
FAC accepted this audit on December 6, 2017 — management decision was due June 6, 2018.
FAC accepted this audit on October 27, 2016 — management decision was due April 27, 2017.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
