EIN: 416002039
UEI: WKYQWDZZ23S3
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 2023. 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, 2024 (798 days ago).
What is a management decision? →AWARD NUMBER AND YEAR – MN-331013 – FISCAL YEAR 2023 Criteria Each year an LEA must submit an Application for Impact Aid – Section 7003 (OMB No. 1810- 0687), which provides the following information: county of federally connected children in various categories, membership and average daily attendance data, and information on expenditures for children with disabilities. Condition During review of the District’s Impact Aid application for FY23 (see w/p 8402.00), it was noted that financial information submitted was inaccurate. Cause Management oversight. Questioned Costs None Effect Lack of proper, functioning review process (internal control) could result in misstatements in reporting. Context The application for Impact Aid was tested for various key line items on the application. Repeat Finding This is not a repeat finding. Recommendation We recommend the District review its internal control process over reporting compliance requirements and revise to ensure future errors are prevented or detected. Views of Responsible Officials and Planned Corrective Actions The District will review the procedures over the Impact Aid application to ensure all information is accurate and reviewed.
Show full finding ▾Hide full finding ▴AWARD NUMBER AND YEAR – MN-331013 – FISCAL YEAR 2023 Criteria Each year an LEA must submit an Application for Impact Aid – Section 7003 (OMB No. 1810- 0687), which provides the following information: county of federally connected children in various categories, membership and average daily attendance data, and information on expenditures for children with disabilities. Condition During review of the District’s Impact Aid application for FY23 (see w/p 8402.00), it was noted that financial information submitted was inaccurate. Cause Management oversight. Questioned Costs None Effect Lack of proper, functioning review process (internal control) could result in misstatements in reporting. Context The application for Impact Aid was tested for various key line items on the application. Repeat Finding This is not a repeat finding. Recommendation We recommend the District review its internal control process over reporting compliance requirements and revise to ensure future errors are prevented or detected. Views of Responsible Officials and Planned Corrective Actions The District will review the procedures over the Impact Aid application to ensure all information is accurate and reviewed.
Contact Person – Superintendent Jeff Bisek and Business Manager Jessica Gilbertson Corrective Action Plan - Will establish policy to document our process and review of the Impact Aid application. Completion Date – June 30, 2024
FAC accepted this audit on October 12, 2020 — management decision was due April 12, 2021.
Impact Aid CFDA 84.041 Criteria Impact Aid Governing Requirements - Section 7005 of the ESEA specifies that a school district desiring to receive impact aid shall submit an application for such aid. Each application shall be submitted in such form and manner as required including information to determine the eligibility of the school district for payment and the amount of such payment. Based on the above requirement, information reported in the application is used to determine funding amounts. Condition A significant error was noted on the Impact Aid 2020-2021 application submitted. Questioned Costs None Context On Page 2 of the 2020-2021 application - Total State Aid for Children with Disabilities for the 2018-2019 year was reported as $554,381 when the actual amount was $279,808, an error of $274,573. The District had used the wrong report and had entered the State Aid estimate for the 2019-2020 year. The amendment period for the application was still open, and the District was able to correct this information. There were no other significant errors noted on the application. Cause The District did not have sufficient procedures in place to ensure that the application is completed accurately. Effect Impact aid funding could have been denied based on inaccurate information reported in the application. Repeat Finding No Recommendation The District should ensure that the application is reviewed in detail and information reported should be traced to the source reports by the reviewer. Also, should ensure that the information is obtained from the correct source reports. Views of Responsible Officials The District will ensure that the application is reviewed by someone other than the preparer and information reported will be traced to the source reports by the reviewer. The reviewer will also ensure that the correct source reports were obtained.
Show full finding ▾Hide full finding ▴Impact Aid CFDA 84.041 Criteria Impact Aid Governing Requirements - Section 7005 of the ESEA specifies that a school district desiring to receive impact aid shall submit an application for such aid. Each application shall be submitted in such form and manner as required including information to determine the eligibility of the school district for payment and the amount of such payment. Based on the above requirement, information reported in the application is used to determine funding amounts. Condition A significant error was noted on the Impact Aid 2020-2021 application submitted. Questioned Costs None Context On Page 2 of the 2020-2021 application - Total State Aid for Children with Disabilities for the 2018-2019 year was reported as $554,381 when the actual amount was $279,808, an error of $274,573. The District had used the wrong report and had entered the State Aid estimate for the 2019-2020 year. The amendment period for the application was still open, and the District was able to correct this information. There were no other significant errors noted on the application. Cause The District did not have sufficient procedures in place to ensure that the application is completed accurately. Effect Impact aid funding could have been denied based on inaccurate information reported in the application. Repeat Finding No Recommendation The District should ensure that the application is reviewed in detail and information reported should be traced to the source reports by the reviewer. Also, should ensure that the information is obtained from the correct source reports. Views of Responsible Officials The District will ensure that the application is reviewed by someone other than the preparer and information reported will be traced to the source reports by the reviewer. The reviewer will also ensure that the correct source reports were obtained.
Contact Person ? Jeff Bisek, Superintendent Corrective Action Plan - The District will ensure that the application is reviewed by someone other than the preparer and information reported will be traced to the source reports by the reviewer. The reviewer will also ensure that the correct source reports were obtained. Completion Date - Immediately
FAC accepted this audit on October 18, 2017 — management decision was due April 18, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2008-001
FAC accepted this audit on October 29, 2016 — management decision was due April 29, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2008-001
GSA_MIGRATION
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