EIN: 416003279
UEI: MF7FH7K1RX65
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 18, 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 18, 2026, which was (63 days ago).
What is a management decision? →Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.559) Eligibility Criteria Any child enrolled in a participating school or summer camp, or attending a SFSP meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. For the NSLP and SBP, children belonging to households meeting nationwide income eligibility requirements may receive meals at no charge or at reduced price. Children who have been determined ineligible for free or reduced price school meals pay the full price, set by the SFA, for their meals. Children participating in a SFSP meal service receive their meals at no charge (7 CFR sections 225.15(f), 245.1(a), and 245.3(c); definition of “subsidized lunch (paid lunch)” at 7 CFR section 210.2; and definitions of “camp,” “closed enrolled site,” “open site,” and “restricted open site” at 7 CFR section 225.2). Condition We noted during testing that one student received free meals when they qualified for reduced meals. We also noted one student that was listed as direct certified but was not listed on the MDE Direct Certification Report provided by the District. Questioned Costs None Context In a population over 250, 40 student applications were selected for testing. In this test we noted one student received free meals when they qualified for reduced meals. We also noted another student being listed as “direct certified” but was unable to locate this student on the supplied MDE “Electronic Certification Report for District 0593 – Crookston ISD #593 YTD School Year: 2024-2025” report. Cause Management oversight. Effect The District incorrectly determined eligibility for the program. Repeat Finding No Recommendation The District should implement policies and procedures to ensure students are receiving a reduced meal at the appropriate rate. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will implement policies and procedures to ensure students are receiving a reduced meal and the appropriate rate.
Contact Person – Randal Bergquist, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure students are receiving a reduced meal and the appropriate rate. Completion Date – January 31, 2026
Federal Program Child Nutrition Cluster (AL 10.553, 10.555, 10.559) Reporting Criteria A system of internal controls requires all reports to be independently reviewed and approved before they are submitted. This review includes comparing the information listed on the report to the supporting documentation to ensure accuracy. Condition During inquiry and testing, we noted the District does not have a formal policy to review the monthly reimbursement reports for accuracy before they are submitted. Questioned Costs None Context Our population included all months where the District served meals during FY25. We haphazardly selected three months to test the food counts of meals served for breakfast and lunch. During testing and inquiry, we noted the District does not have a formal review of the monthly reimbursement reports for accuracy before they are submitted. Cause Management oversight. Effect There is an increased risk of submitting an inaccurate monthly reimbursement report. Repeat Finding No Recommendation The District should implement policies and procedures to ensure all monthly reimbursement reports are reviewed and approved for accuracy before they are submitted. Views of Responsible Officials and Planned Corrective Actions The District agrees with the recommendation and will implement policies and procedures to ensure all monthly reimbursement reports are reviewed and approved before they are submitted.
Contact Person – Randal Bergquist, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure all monthly reimbursement reports are reviewed and approved before they are submitted. Completion Date – January 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 4, 2024. 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 July 4, 2024, which was (777 days ago).
What is a management decision? →Federal Program - Education Stabilization Fund (AL 84.425); Special Tests and Provisions - Wage Rate Requirements; Criteria - Uniform Guidance reqiures "all laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance fund must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor." Furthermore, the Compliance requires the prevailing wage rate clauses be included in the contract or subcontract, and that the contractor or subcontractor submit the required certified payrolls weekly, for each week in any contract work is performed.; Condition - The District did not have the required wage rate requirement verbiage in the contract, and the District did not obtain the required certified payrolls from the contractor.; Questioned Costs - None; Context - We noted that the contract between this vendor and the District omitted the required wage rate requirements. We also noted that the required certified payrolls, which are required to be submitted weekly for each week of contract work, was not submitted.; Cause - Oversight by management.; Effect - The District is not in compliance with the "Wage Rate Requirements." It is alwso possible that workers did not get paid the appropriate wage.; Repeat Finding - No; Recommendation - We recommend the District implement policies and procedures to ensure all construction contracts in excess of $2,000 that are paid with federal funds follow the wage rate requirements.; Views of Responsible Officials and Planned Corrective Actions - The District agrees with the recommendation.
Contact Person - Randal Bergquist, Superintendent; Corrective Action Plan - The District will review its policies and procedures for vendor contracts and certified payrolls. Completion Date - January 31, 2024.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 31, 2017. 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 May 1, 2018, which was (3033 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 21, 2016. 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 May 21, 2017, which was (3378 days ago).
What is a management decision? →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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