EIN: 416001462
UEI: NJ1MV577EAN3
Audited by: LB Carlson LLP
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 24, 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 24, 2026 (8 days ago).
What is a management decision? →FAC accepted this audit on December 3, 2024 — management decision was due June 3, 2025.
FAC accepted this audit on January 29, 2024 — management decision was due July 29, 2024.
FAC accepted this audit on December 12, 2022 — management decision was due June 12, 2023.
FAC accepted this audit on November 14, 2021 — management decision was due May 14, 2022.
FAC accepted this audit on December 1, 2020 — management decision was due June 1, 2021.
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 ? CFDA NOS. 10.553, 10.555, AND 10.559 2020-001 Internal Control and Compliance ? Federal Eligibility Requirements Criteria ? 7 CFR ? 245 ? Child nutrition cluster eligibility requirements. Condition ? Students that should have received full-priced or reduced-price meals under federal eligibility guidelines for child nutrition cluster programs were receiving free or reduced-price meals. Questioned Costs ? None noted. Context ? This is a current year finding. Two of forty applications tested for eligibility for free or reduced-price meals based on federal guidelines were given improper treatment. This was not a statistically valid sample. Repeat Finding ? This is a current year finding. Cause ? Two student applications were approved for the wrong level of benefit. Effect ? Meals served to these students were being claimed for greater benefits than they were eligible for under program guidelines. Recommendation ? We recommend that Independent School District No. 272 (the District) review its procedures for approving child nutrition cluster applications to ensure all students are approved and claimed for reimbursement in accordance with federal program eligibility guidelines. View of Responsible Official and Planned Corrective Actions ? The District agrees with the finding. The District will review its procedures for proper approval of free or reduced-price meal applications. 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 ? CFDA NOS. 10.553, 10.555, AND 10.559 2020-001 Internal Control and Compliance ? Federal Eligibility Requirements Criteria ? 7 CFR ? 245 ? Child nutrition cluster eligibility requirements. Condition ? Students that should have received full-priced or reduced-price meals under federal eligibility guidelines for child nutrition cluster programs were receiving free or reduced-price meals. Questioned Costs ? None noted. Context ? This is a current year finding. Two of forty applications tested for eligibility for free or reduced-price meals based on federal guidelines were given improper treatment. This was not a statistically valid sample. Repeat Finding ? This is a current year finding. Cause ? Two student applications were approved for the wrong level of benefit. Effect ? Meals served to these students were being claimed for greater benefits than they were eligible for under program guidelines. Recommendation ? We recommend that Independent School District No. 272 (the District) review its procedures for approving child nutrition cluster applications to ensure all students are approved and claimed for reimbursement in accordance with federal program eligibility guidelines. View of Responsible Official and Planned Corrective Actions ? The District agrees with the finding. The District will review its procedures for proper approval of free or reduced-price meal applications. 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 ? CFDA NOS. 10.553, 10.555, AND 10.559 2020-001 Internal Control and Compliance ? Federal Eligibility Requirements Finding Summary 7 CFR ? 245 requires Independent School District No. 272 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal programs, including child nutrition cluster eligibility requirements. The District did not have sufficient controls in place to ensure all students are approved and claimed for reimbursement in accordance with federal program eligibility guidelines. Two of forty applications tested for eligibility for free or reduced-price meals based on federal guidelines were given improper treatment. Corrective Action Plan Actions Planned ? The District will review the specific deficiencies identified with the personnel responsible for approving Child Nutrition Cluster Program applications. The District will work to ensure proper procedures are being followed in the future. Official Responsible ? Matt Hippen, Director of Finance. Planned Completion Date ? June 30, 2021. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? The District?s Director of Finance will assure appropriate internal controls and procedures are updated and in place to ensure compliance for future federal awards expenditures.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? CFDA NOS. 10.553, 10.555, AND 10.559 2020-002 Internal Control Over Compliance With Federal Special Tests and Provisions Criteria ? 7 CFR ? 245.6a requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal programs, including child nutrition cluster special tests and provisions requirements. Condition ? During our audit, we noted that the District did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with the federal special tests and provision requirements to accurately complete the verification testing packet for error-prone free and reduced-price applications. Questioned Costs ? None noted. Context ? The District?s verification testing of error-prone free and reduced-price lunch applications failed to identify one application that had been approved for incorrect levels of service. This was not a statistically valid sample. Repeat Finding ? This is a current year and prior year finding. Cause ? Due to a lack of review by qualified district personnel, the District?s verification testing of error-prone free and reduced-price lunch applications failed to identify one application that had been approved for incorrect levels of service. Effect ? This could be viewed as a violation of the award agreement. Recommendation ? We recommend that the District review its internal control procedures relating to the verification of free and reduced-price applications for special tests and provision requirements for the child nutrition cluster federal programs. View of Responsible Official and Planned Corrective Actions ? The District agrees with the finding. The District will review its procedures relating to special tests and provisions for its child nutrition cluster federal programs. The District has separately issued a Corrective Action Plan related to this finding.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? CFDA NOS. 10.553, 10.555, AND 10.559 2020-002 Internal Control Over Compliance With Federal Special Tests and Provisions Criteria ? 7 CFR ? 245.6a requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal programs, including child nutrition cluster special tests and provisions requirements. Condition ? During our audit, we noted that the District did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with the federal special tests and provision requirements to accurately complete the verification testing packet for error-prone free and reduced-price applications. Questioned Costs ? None noted. Context ? The District?s verification testing of error-prone free and reduced-price lunch applications failed to identify one application that had been approved for incorrect levels of service. This was not a statistically valid sample. Repeat Finding ? This is a current year and prior year finding. Cause ? Due to a lack of review by qualified district personnel, the District?s verification testing of error-prone free and reduced-price lunch applications failed to identify one application that had been approved for incorrect levels of service. Effect ? This could be viewed as a violation of the award agreement. Recommendation ? We recommend that the District review its internal control procedures relating to the verification of free and reduced-price applications for special tests and provision requirements for the child nutrition cluster federal programs. View of Responsible Official and Planned Corrective Actions ? The District agrees with the finding. The District will review its procedures relating to special tests and provisions for its child nutrition cluster federal programs. The District has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? CFDA NOS. 10.553, 10.555, AND 10.559 2020-002 Internal Control Over Compliance With Federal Special Tests and Provisions Finding Summary 7 CFR ? 245.6a requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal programs, including child nutrition cluster special tests and provisions requirements. The District did not have sufficient controls in place to ensure that the required verification of error-prone free and reduced-price applications were completed accurately. One application had been approved for incorrect levels of service. Corrective Action Plan Actions Planned ? The District will review policies and procedures relating to special tests and provisions for all federal programs to ensure compliance with the Uniform Guidance in the future. Official Responsible ? Matt Hippen, Director of Finance. Planned Completion Date ? June 30, 2021. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? The District?s Director of Finance will assure appropriate internal controls and procedures are updated and in place to ensure compliance for future federal awards expenditures.
2019-001
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? CFDA NOS. 10.553 AND 10.555 2019-001 Internal Control Over Compliance With Federal Special Tests and Provisions Criteria ? 7 CFR ? 245.6a requires Independent School District No. 272 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal programs, including child nutrition cluster special tests and provisions requirements. Condition ? During our audit, we noted that the District did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with the federal special tests and provisions requirement to accurately complete the verification testing packet for error-prone free and reduced-price applications. Questioned Costs ? None noted. Context ? The deficiency in control pertains to this program tested in the current year. This was not a statistically valid sample. Repeat Finding ? This is a current year and prior year finding. Cause ? Due to a lack of review by qualified district personnel, the District?s verification testing of error-prone free and reduced-price lunch applications failed to identify one application that had been approved for incorrect levels of service. Effect ? This could be viewed as a violation of the award agreement. Recommendation ? We recommend that the District review its internal control procedures relating to the verification of free and reduced-price applications for special tests and provision requirements for the child nutrition cluster federal programs. View of Responsible Official and Planned Corrective Actions ? The District agrees with the finding. The District will review its procedures relating to special tests and provisions for its child nutrition cluster federal programs. The District has separately issued a Corrective Action Plan related to this finding.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? CFDA NOS. 10.553 AND 10.555 2019-001 Internal Control Over Compliance With Federal Special Tests and Provisions Criteria ? 7 CFR ? 245.6a requires Independent School District No. 272 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal programs, including child nutrition cluster special tests and provisions requirements. Condition ? During our audit, we noted that the District did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with the federal special tests and provisions requirement to accurately complete the verification testing packet for error-prone free and reduced-price applications. Questioned Costs ? None noted. Context ? The deficiency in control pertains to this program tested in the current year. This was not a statistically valid sample. Repeat Finding ? This is a current year and prior year finding. Cause ? Due to a lack of review by qualified district personnel, the District?s verification testing of error-prone free and reduced-price lunch applications failed to identify one application that had been approved for incorrect levels of service. Effect ? This could be viewed as a violation of the award agreement. Recommendation ? We recommend that the District review its internal control procedures relating to the verification of free and reduced-price applications for special tests and provision requirements for the child nutrition cluster federal programs. View of Responsible Official and Planned Corrective Actions ? The District agrees with the finding. The District will review its procedures relating to special tests and provisions for its child nutrition cluster federal programs. The District has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? CFDA NOS. 10.553 AND 10.555 2019-001 Internal Control Over Compliance With Federal Special Tests and Provisions Finding Summary 7 CFR ? 245.6a requires Independent School District No. 272 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal programs, including child nutrition cluster special tests and provisions requirements. The District did not have sufficient controls in place to ensure that the required verification of error-prone free and reduced-price applications was completed accurately. Corrective Action Plan Actions Planned ? The District will review policies and procedures relating to special tests and provisions for all federal programs to ensure compliance with the Uniform Guidance in the future. Official Responsible ? The District?s Director of Finance. Planned Completion Date ? June 30, 2020. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? The District?s Director of Finance will assure appropriate internal controls and procedures are updated and in place to ensure compliance for future federal awards expenditures.
2018-001
FAC accepted this audit on December 18, 2018 — management decision was due June 18, 2019.
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2017-002
FAC accepted this audit on November 30, 2017 — management decision was due May 30, 2018.
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2016-002
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FAC accepted this audit on December 5, 2016 — management decision was due June 5, 2017.
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