EIN: 416001421
UEI: LAZ1PEX2P1L8
Audited by: LB Carlson LLP
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 23, 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 September 23, 2026 (13 days from today).
What is a management decision? →FAC accepted this audit on December 13, 2024 — management decision was due June 13, 2025.
FAC accepted this audit on March 22, 2024 — management decision was due September 22, 2024.
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCES OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553, 10.555, 10.556, 10.559, AND 10.582 2023-001 Internal Control Over Compliance and Reportable Instances of Noncompliance With Federal Procurement Requirements Criteria – 2 CFR § 200.320(b) Management is responsible for establishing and maintaining effective internal control over compliance with requirements applicable to federal program expenditures, including procurement requirements applicable to the child nutrition cluster program. Condition – During our audit, we noted that the Independent School District No. 279 – Osseo Area Schools (the District) did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with federal procurement requirements, which resulted in reportable noncompliance. For one of three vendors tested, the District had not awarded a contract based on bids, as required by Uniform Guidance. Questioned Costs – None noted. Context – One of three vendors tested were not in compliance. This was not a statistically valid sample. Repeat Finding – This is a current year finding. Cause – This was an oversight by district personnel. Effect – Noncompliance with the procurement requirements could result in the District expending federal funds with vendors prior to obtaining bids or quotes, if required, which could be viewed as a violation of the award agreement. Recommendation – We recommend that the District review its internal control procedures relating to procurement for all federal programs. The District should verify compliance with federal procurement procedures, including awarding contracts based on sealed bids or quotations for the purchase of goods or services exceeding applicable federal dollar thresholds. View of Responsible Official and Planned Corrective Actions – The District agrees with the finding. District staff will review policies and procedures related to procurement for all federal programs to ensure compliance with the Uniform Guidance in the future, and will ensure that bids and/or quotations are obtained when required. The District has separately issued a Corrective Action Plan related to this finding.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCES OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553, 10.555, 10.556, 10.559, AND 10.582 2023-001 Internal Control Over Compliance and Reportable Instances of Noncompliance With Federal Procurement Requirements Criteria – 2 CFR § 200.320(b) Management is responsible for establishing and maintaining effective internal control over compliance with requirements applicable to federal program expenditures, including procurement requirements applicable to the child nutrition cluster program. Condition – During our audit, we noted that the Independent School District No. 279 – Osseo Area Schools (the District) did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with federal procurement requirements, which resulted in reportable noncompliance. For one of three vendors tested, the District had not awarded a contract based on bids, as required by Uniform Guidance. Questioned Costs – None noted. Context – One of three vendors tested were not in compliance. This was not a statistically valid sample. Repeat Finding – This is a current year finding. Cause – This was an oversight by district personnel. Effect – Noncompliance with the procurement requirements could result in the District expending federal funds with vendors prior to obtaining bids or quotes, if required, which could be viewed as a violation of the award agreement. Recommendation – We recommend that the District review its internal control procedures relating to procurement for all federal programs. The District should verify compliance with federal procurement procedures, including awarding contracts based on sealed bids or quotations for the purchase of goods or services exceeding applicable federal dollar thresholds. View of Responsible Official and Planned Corrective Actions – The District agrees with the finding. District staff will review policies and procedures related to procurement for all federal programs to ensure compliance with the Uniform Guidance in the future, and will ensure that bids and/or quotations are obtained when required. The District has separately issued a Corrective Action Plan related to this finding.
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCES OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553, 10.555, 10.556, 10.559, AND 10.582 2023-001 Internal Control Over Compliance and Reportable Instances of Noncompliance With Federal Procurement Requirements Finding Summary 2 CFR § 200.320(b) requires Independent School District No. 279 – Osseo Area Schools (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement requirements applicable to the child nutrition cluster program. The District did not have sufficient controls in place to ensure compliance with federal procurement requirements, which resulted in a reportable instance of noncompliance. Corrective Action Plan Actions Planned – District staff will review policies and procedures related to procurement for all federal programs to ensure compliance with the Uniform Guidance in the future. Official Responsible – Director of Food and Nutrition Services, Jeff Ansorge. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – The Director of Food and Nutrition Services will review appropriate internal controls, policies, and procedures related to procurement to verify they are being followed to ensure compliance with the Uniform Guidance in the future.
FAC accepted this audit on December 8, 2022 — management decision was due June 8, 2023.
FAC accepted this audit on November 28, 2021 — management decision was due May 28, 2022.
FAC accepted this audit on November 23, 2020 — management decision was due May 23, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 11, 2018 — management decision was due June 11, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 3, 2017 — management decision was due June 3, 2018.
FAC accepted this audit on November 30, 2016 — management decision was due May 30, 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.
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