EIN: 416001826
UEI: JSLHKHHJQNV7
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 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 19, 2026 (69 days ago).
What is a management decision? →During testing of controls over reporting of the Clics reports, it was noted that there was no documented reviews that were completed in fiscal year 2025. Criteria or Specific Requirement: The District needs to have adequate controls over reporting of the Clics reports in order to ensure that the applicable requirements are being followed. Questioned Costs: None. Context: During testing, it was noted that there were no review of the Clics report that were submitted. Effect: Lack of proper documentation of controls over review of the Clics report could lead to unallowable reimbursement of federal funds. Cause: District turnover. Repeat Finding: No. Recommendation: We recommend the District have someone reviewing all Clics reports before they are submitted. 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 Title: Child Nutrition Cluster Assistance Listing Number: 10.553 & 10.555 Federal Award Identification Number and Year: 1-0361-000, 2025 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0361-000 Award Period: June 30, 2025 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During testing of controls over reporting of the Clics reports, it was noted that there was no documented reviews that were completed in fiscal year 2025. Criteria or Specific Requirement: The District needs to have adequate controls over reporting of the Clics reports in order to ensure that the applicable requirements are being followed. Questioned Costs: None. Context: During testing, it was noted that there were no review of the Clics report that were submitted. Effect: Lack of proper documentation of controls over review of the Clics report could lead to unallowable reimbursement of federal funds. Cause: District turnover. Repeat Finding: No. Recommendation: We recommend the District have someone reviewing all Clics reports before they are submitted. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: We recommend the District have someone reviewing all Clics reports before they are submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement policies to ensure the Clics reports are reviewed before submission. Name of the contact person responsible for corrective action: Lauren Syrup, Business Manager Planned completion date for corrective action plan: June 30, 2026
During testing of vendor verification, it was noted that proper documentation was not kept to support that the vendors were checked via the federal website to not be on the suspended or debarred listing before payment was made. Criteria or Specific Requirement: Proper records were not retained as required by suspension and debarment requirements. Questioned Costs: None. Context: The vendors tested did not have documentation retained to ensure that they were not on the suspended and debarred listing. Effect: Lack of controls to ensure that vendors are not suspended or debarred could result in the District paying suspended or debarred vendors. Cause: District turnover. Repeat Finding: No. Recommendation: We recommend the District maintain records that all vendors are not on the suspended or debarred listing. 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 Title: Child Nutrition Cluster Assistance Listing Number: 10.553 & 10.555 Federal Award Identification Number and Year: 1-0361-000, 2025 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0361-000. Award Period: June 30, 2025 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During testing of vendor verification, it was noted that proper documentation was not kept to support that the vendors were checked via the federal website to not be on the suspended or debarred listing before payment was made. Criteria or Specific Requirement: Proper records were not retained as required by suspension and debarment requirements. Questioned Costs: None. Context: The vendors tested did not have documentation retained to ensure that they were not on the suspended and debarred listing. Effect: Lack of controls to ensure that vendors are not suspended or debarred could result in the District paying suspended or debarred vendors. Cause: District turnover. Repeat Finding: No. Recommendation: We recommend the District maintain records that all vendors are not on the suspended or debarred listing. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: We recommend the District maintain records that all vendors are not on the suspended or debarred listing. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement policies to ensure records are retained for verification compliance. Name of the contact person responsible for corrective action: Lauren Syrup, Business Manager Planned completion date for corrective action plan: June 30, 2026
FAC accepted this audit on December 16, 2024 — management decision was due June 16, 2025.
During cash disbursement testing, it was noted that one of the five journal entries tested did not have proper approval. Criteria or Specific Requirement: The District should have controls in place to ensure the accuracy of all federal expenses. These controls should be formally documented to ensure they have ben properly implemented. Context: One of the five journal entries did not have proper approval. Effect: Lack of proper documentation of controls over allowable costs could result in errors or intentional misrepresentation of allowable federal costs. Cause: Oversight. Repeat Finding: No. Recommendation: We recommend the District have someone reviewing all journal entries. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Identification Number and Year: S425D210045 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): Not applicable. Award Period: June 30, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During cash disbursement testing, it was noted that one of the five journal entries tested did not have proper approval. Criteria or Specific Requirement: The District should have controls in place to ensure the accuracy of all federal expenses. These controls should be formally documented to ensure they have ben properly implemented. Context: One of the five journal entries did not have proper approval. Effect: Lack of proper documentation of controls over allowable costs could result in errors or intentional misrepresentation of allowable federal costs. Cause: Oversight. Repeat Finding: No. Recommendation: We recommend the District have someone reviewing all journal entries. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: We recommend that the District retain supporting documentation on file as required by federal guidelines for all transactions related to federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement policies to ensure all documentation is kept. Name of the contact person responsible for corrective action: Phan Tu, Business Manager Planned completion date for corrective action plan: June 30, 2025
FAC accepted this audit on November 29, 2020 — management decision was due May 29, 2021.
Finding 2020-004 Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster CFDA Number: 10.553, 10.555, 1.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: Not applicable Award Period: July 1, 2019 ? June 30, 2020 Type of Finding: Material Weakness over Internal Control and Other Matters Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2019-003. Criteria: Title 2 U.S. Code of Federal Regulations ?200.320 states that for small purchases, that the district must obtain quotes from an adequate number of qualified sources, or for micro purchases, must retain documentation that they have considered all qualified vendors. Title 2 U.S. Code of Federal Regulations ?200.213 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations. Condition/Context: For 2 vendors used, the District did not have quotes on file from an adequate number of qualified sources, nor did they have documentation to support that they have considered all qualified vendors. One vendor tested for suspension/debarment did not have documentation to show that the District verified the vendor was not on the list. Questioned Costs: Not applicable. Cause: District is still in process of implementing procedures to properly document procurement requirements in line with the Uniform Guidance. The District did not sufficiently document that suspension/debarment checks were completed. Possible Effect: This could result in the District paying higher prices for goods since they are not attempting to find lower prices with other vendors. The District could enter into a contract with a vendor that is suspended/debarred, which is against federal guidelines for awards. Recommendation: We recommend the District attempt to obtain quotes from an adequate number of sources for small purchases. Additionally, if the purchases are considered micro purchases, we recommend the District retain support that they have considered all qualified vendors. We also recommend that the District document that suspension/debarment procedures are taking place prior to entering into a contract. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Contact Person: Stacy Grover, Business Manager Corrective Action Plan: A corrective action plan is in place.
Show full finding ▾Hide full finding ▴Finding 2020-004 Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster CFDA Number: 10.553, 10.555, 1.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: Not applicable Award Period: July 1, 2019 ? June 30, 2020 Type of Finding: Material Weakness over Internal Control and Other Matters Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2019-003. Criteria: Title 2 U.S. Code of Federal Regulations ?200.320 states that for small purchases, that the district must obtain quotes from an adequate number of qualified sources, or for micro purchases, must retain documentation that they have considered all qualified vendors. Title 2 U.S. Code of Federal Regulations ?200.213 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations. Condition/Context: For 2 vendors used, the District did not have quotes on file from an adequate number of qualified sources, nor did they have documentation to support that they have considered all qualified vendors. One vendor tested for suspension/debarment did not have documentation to show that the District verified the vendor was not on the list. Questioned Costs: Not applicable. Cause: District is still in process of implementing procedures to properly document procurement requirements in line with the Uniform Guidance. The District did not sufficiently document that suspension/debarment checks were completed. Possible Effect: This could result in the District paying higher prices for goods since they are not attempting to find lower prices with other vendors. The District could enter into a contract with a vendor that is suspended/debarred, which is against federal guidelines for awards. Recommendation: We recommend the District attempt to obtain quotes from an adequate number of sources for small purchases. Additionally, if the purchases are considered micro purchases, we recommend the District retain support that they have considered all qualified vendors. We also recommend that the District document that suspension/debarment procedures are taking place prior to entering into a contract. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Contact Person: Stacy Grover, Business Manager Corrective Action Plan: A corrective action plan is in place.
2020-004 Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster CFDA Number: 10.553, 10.555, 10.559 Pass Through Agency: Minnesota Department of Education Pass Through Numbers: Not applicable Award Period: July 1, 2019 ? June 30, 2020 Condition: It was noted during testing that an adequate number of quotes were not received for some contracts. The District did not have on file documentation to support that the vendor were not suspended or debarred. Recommendation: We recommend the District attempt to obtain quotes from an adequate number of sources for small purchases. Additionally, if the purchases are considered micro purchases, we recommend the district retain support that they have considered all qualified vendors. We also recommend that the District document that suspension/debarment procedures are taking place prior to entering into a contract. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will ensure they receive more than one quote for small purchases in order to comply with the uniform guidance and the board approved policies. Name of the contact person responsible for corrective action: Stacy Grover, Business Manager Planned completion date for corrective action plan: June 30, 2021
2019-003
FAC accepted this audit on November 7, 2019 — management decision was due May 7, 2020.
Finding 2019-003 Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster CFDA Number: 10.553 and 10.555 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: Not applicable Award Period: July 1, 2018 ? June 30, 2019 Type of Finding: Material Weakness over Internal Control and Other Matters Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2018-003. Criteria: Title 2 U.S. Code of Federal Regulations ?200.320 states that for small purchases, that the District must obtain quotes from an adequate number of qualified sources. Title 2 U.S. Code of Federal Regulations ?200.213 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations. Condition/Context: Four out of five small purchases tested, the District did not have quotes on file from an adequate number of qualified sources. One vendor tested for suspension/debarment did not have documentation to show that the District verified the vendor was not on the list. Questioned Costs: Not applicable. Cause: District is still in process of implementing procedures to properly document procurement requirements in line with the Uniform Guidance. The District did not sufficiently document that suspension/debarment checks were completed. Possible Effect: This could result in the District paying higher prices for goods since they are not attempting to find lower prices with other vendors. The District could enter into a contract with a vendor that is suspended/debarred, which is against federal guidelines for awards. Recommendation: We recommend the District attempt to obtain quotes from an adequate number of sources for small purchases. Additionally, if the purchases are considered micro purchases, we recommend the District retain support that they have considered all qualified vendors. We also recommend that the District document that suspension/debarment procedures are taking place prior to entering into a contract. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Contact Person: Stacy Grover, Business Manager Corrective Action Plan: A corrective action plan is in place.
Show full finding ▾Hide full finding ▴Finding 2019-003 Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster CFDA Number: 10.553 and 10.555 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: Not applicable Award Period: July 1, 2018 ? June 30, 2019 Type of Finding: Material Weakness over Internal Control and Other Matters Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2018-003. Criteria: Title 2 U.S. Code of Federal Regulations ?200.320 states that for small purchases, that the District must obtain quotes from an adequate number of qualified sources. Title 2 U.S. Code of Federal Regulations ?200.213 states that nonfederal entities are subject to the nonprocurement debarment and suspension regulations. Condition/Context: Four out of five small purchases tested, the District did not have quotes on file from an adequate number of qualified sources. One vendor tested for suspension/debarment did not have documentation to show that the District verified the vendor was not on the list. Questioned Costs: Not applicable. Cause: District is still in process of implementing procedures to properly document procurement requirements in line with the Uniform Guidance. The District did not sufficiently document that suspension/debarment checks were completed. Possible Effect: This could result in the District paying higher prices for goods since they are not attempting to find lower prices with other vendors. The District could enter into a contract with a vendor that is suspended/debarred, which is against federal guidelines for awards. Recommendation: We recommend the District attempt to obtain quotes from an adequate number of sources for small purchases. Additionally, if the purchases are considered micro purchases, we recommend the District retain support that they have considered all qualified vendors. We also recommend that the District document that suspension/debarment procedures are taking place prior to entering into a contract. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Contact Person: Stacy Grover, Business Manager Corrective Action Plan: A corrective action plan is in place.
2019-003 Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster CFDA Number: 10.553 and 10.555 Pass Through Agency: Minnesota Department of Education Pass Through Numbers: Not applicable Award Period: July 1, 2018 ? June 30, 2019 Condition: It was noted during testing that an adequate number of quotes were not received for some contracts. The District did not have on file documentation to support that the vendor were not suspended or debarred. Recommendation: We recommend the District attempt to obtain quotes from an adequate number of sources for small purchases. Additionally, if the purchases are considered micro purchases, we recommend the district retain support that they have considered all qualified vendors. We also recommend that the District document that suspension/debarment procedures are taking place prior to entering into a contract. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will ensure they receive more than one quote for small purchases in order to comply with the uniform guidance and the board approved policies. Name of the contact person responsible for corrective action: Stacy Grover, Business Manager Planned completion date for corrective action plan: June 30, 2020
2018-003
FAC accepted this audit on December 3, 2018 — management decision was due June 3, 2019.
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2017-003
FAC accepted this audit on December 5, 2017 — management decision was due June 5, 2018.
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