EIN: 416002411
UEI: NCZ3NMQ9VT86
Audited by: Schlenner Wenner & Co
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 2, 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 2, 2026 (3 days from today).
What is a management decision? →The District failed to properly report the number of student meals that were served and reported to the State via CLiCS, for which Federal funding was received. Criteria: The District is required to accurately monitor, record, and report the numbers of meals that were served to students, including how many of these meals were served to students with a free or reduced status. This reporting determines State and Federal funding the District receives for meals served. Cause: The District incorrectly reported meal claims in their CLiCS submission to the State. Effect: The failure to properly report the correct number of meals resulted in the District receiving incorrect State and Federal reimbursements for meals served. Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance. Recommendation: We recommend that the District evaluate current procedures for accurately monitoring, recording, and reporting the number of meals served and ensure proper meal counts are reported to the State. Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2025-003 School Nutrition Program Meal Claims Federal Program: ALN 10.553/10.555/10.559 Child Nutrition Cluster Condition: The District failed to properly report the number of student meals that were served and reported to the State via CLiCS, for which Federal funding was received. Criteria: The District is required to accurately monitor, record, and report the numbers of meals that were served to students, including how many of these meals were served to students with a free or reduced status. This reporting determines State and Federal funding the District receives for meals served. Cause: The District incorrectly reported meal claims in their CLiCS submission to the State. Effect: The failure to properly report the correct number of meals resulted in the District receiving incorrect State and Federal reimbursements for meals served. Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance. Recommendation: We recommend that the District evaluate current procedures for accurately monitoring, recording, and reporting the number of meals served and ensure proper meal counts are reported to the State. Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.
Finding 2025-003 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District has already begun evaluating current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Mr. Greg Johnson, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date The planned completion date is June 30, 2026. 5. Plan to Monitor Completion The Board of Directors will be monitoring this Corrective Action Plan.
2024-003
FAC accepted this audit on February 24, 2025 — management decision was due August 24, 2025.
The District failed to properly report the number of student meals that were served and reported to the State via CLiCS, for which Federal funding was received. Criteria: The District is required to accurately monitor, record, and report the numbers of meals that were served to students, including how many of these meals were served to students with a free or reduced status. This reporting determines State and Federal funding the District receives for meals served. Cause: The District incorrectly reported meal claims in their CLiCS submission to the State. Effect: The failure to properly report the correct number of meals resulted in the District receiving incorrect State and Federal reimbursements for meals served. Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance. Recommendation: We recommend that the District evaluate current procedures for accurately monitoring, recording, and reporting the number of meals served and ensure proper meal counts are reported to the State. Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2024-003 School Nutrition Program Meal Claims Federal Program: CFDA 10.553/10.555 Child Nutrition Cluster Condition: The District failed to properly report the number of student meals that were served and reported to the State via CLiCS, for which Federal funding was received. Criteria: The District is required to accurately monitor, record, and report the numbers of meals that were served to students, including how many of these meals were served to students with a free or reduced status. This reporting determines State and Federal funding the District receives for meals served. Cause: The District incorrectly reported meal claims in their CLiCS submission to the State. Effect: The failure to properly report the correct number of meals resulted in the District receiving incorrect State and Federal reimbursements for meals served. Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance. Recommendation: We recommend that the District evaluate current procedures for accurately monitoring, recording, and reporting the number of meals served and ensure proper meal counts are reported to the State. Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.
Finding 2024-003 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District has already begun evaluating current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Mr. Greg Johnson, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date The planned completion date is June 30, 2025. 5. Plan to Monitor Completion The Board of Directors will be monitoring this Corrective Action Plan.
FAC accepted this audit on March 22, 2024 — management decision was due September 22, 2024.
FAC accepted this audit on January 8, 2023 — management decision was due July 8, 2023.
FAC accepted this audit on November 29, 2021 — management decision was due May 29, 2022.
FAC accepted this audit on December 11, 2020 — management decision was due June 11, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
During our audit, we noted District did not have internal controls in place to ensure compliance with procurement compliance requirements. Questioned Costs: None Context: The District could be purchasing items that are not in line with prevailing rates. Effect: The District could be out of compliance with procurement compliance requirements. Cause: District personnel did not design or implement internal controls over procurement compliance requirements. Recommendation: Design and implement internal controls to ensure compliance with procurement compliance requirements.
Show full finding ▾Hide full finding ▴Audit Finding 2019-002 ? Child Nutrition Cluster (CFDA 10.553 and 10.555); Grant Period ? Year Ended June 30, 2019; Department of Education, passed through Minnesota Department of Education Criteria or Specific Requirement: Internal control that assures compliance with procurement requirements. Condition: During our audit, we noted District did not have internal controls in place to ensure compliance with procurement compliance requirements. Questioned Costs: None Context: The District could be purchasing items that are not in line with prevailing rates. Effect: The District could be out of compliance with procurement compliance requirements. Cause: District personnel did not design or implement internal controls over procurement compliance requirements. Recommendation: Design and implement internal controls to ensure compliance with procurement compliance requirements.
1. Explanation of Disagreement with Audit Finding The District agrees with the audit finding. 2. Actions Planned in Response to Finding The District will ensure internal controls over compliance with procurement compliance requirements are designed and implemented. 3. Official Responsible for Ensuring CAP Shelly Kircher, Business Manager, is the official responsible for ensuring the corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2020. 5. Plan to Monitor Completion of CAP Stephen Jones, Superintendent, will be monitoring this CAP.
During our audit, we noted District did not have internal controls in place to ensure compliance with procurement compliance requirements. Questioned Costs: None Context: The District could be purchasing items that are not in line with prevailing rates. Effect: The District could be out of compliance with procurement compliance requirements. Cause: District personnel did not design or implement internal controls over procurement compliance requirements. Recommendation: Design and implement internal controls to ensure compliance with procurement compliance requirements.
Show full finding ▾Hide full finding ▴Audit Finding 2019-003 ? Special Education Cluster (CFDA 84.027 and 84.173); Grant Period ? Year Ended June 30, 2019; Department of Education, passed through Minnesota Department of Education Criteria or Specific Requirement: Internal control that assures compliance with procurement requirements. Condition: During our audit, we noted District did not have internal controls in place to ensure compliance with procurement compliance requirements. Questioned Costs: None Context: The District could be purchasing items that are not in line with prevailing rates. Effect: The District could be out of compliance with procurement compliance requirements. Cause: District personnel did not design or implement internal controls over procurement compliance requirements. Recommendation: Design and implement internal controls to ensure compliance with procurement compliance requirements.
6. Explanation of Disagreement with Audit Finding The District agrees with the audit finding. 7. Actions Planned in Response to Finding The District will ensure internal controls over compliance with procurement compliance requirements are designed and implemented. 8. Official Responsible for Ensuring CAP Shelly Kircher, Business Manager, is the official responsible for ensuring the corrective action of the deficiency. 9. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2020. 10. Plan to Monitor Completion of CAP Stephen Jones, Superintendent, will be monitoring this CAP.
2018-003
FAC accepted this audit on January 3, 2019 — management decision was due July 3, 2019.
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FAC accepted this audit on January 2, 2018 — management decision was due July 2, 2018.
FAC accepted this audit on December 4, 2016 — management decision was due June 4, 2017.
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