EIN: 416003815
UEI: VKKLJ9BZDCU4
Audited by: BerganKDV, Ltd.
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 6, 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 July 6, 2026 (59 days ago).
What is a management decision? →FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
FAC accepted this audit on February 21, 2024 — management decision was due August 21, 2024.
FAC accepted this audit on February 6, 2023 — management decision was due August 6, 2023.
FAC accepted this audit on December 27, 2021 — management decision was due June 27, 2022.
FAC accepted this audit on December 22, 2020 — management decision was due June 22, 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 suspension and debarment compliance requirements. Questioned Costs: None Context: The District could be paying vendors that are suspended or debarred by the Federal Government. Effect or Potential Effect: The District could be out of compliance with suspension and debarment compliance requirements. Cause: District personnel did not design or implement internal controls over suspension and debarment compliance requirements. Recommendation: Design and implement internal controls to ensure compliance with suspension and debarment compliance requirements.
Show full finding ▾Hide full finding ▴Audit Finding 2019-002 ? 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, suspension, and debarment requirements. Condition: During our audit, we noted District did not have internal controls in place to ensure compliance with suspension and debarment compliance requirements. Questioned Costs: None Context: The District could be paying vendors that are suspended or debarred by the Federal Government. Effect or Potential Effect: The District could be out of compliance with suspension and debarment compliance requirements. Cause: District personnel did not design or implement internal controls over suspension and debarment compliance requirements. Recommendation: Design and implement internal controls to ensure compliance with suspension and debarment compliance requirements.
CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District will ensure internal controls over compliance with suspension and debarment compliance requirements are designed and implemented. 3. Official Responsible for Ensuring CAP Sandra Linn, Director of Business Services, is the official responsible for ensuring 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 The School Board will be monitoring this CAP.
2018-002
FAC accepted this audit on December 4, 2018 — management decision was due June 4, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 5, 2017 — management decision was due June 5, 2018.
FAC accepted this audit on November 16, 2016 — management decision was due May 16, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-004
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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