EIN: 416004321
UEI: X47TEVXDTN75
Audited by: Schlenner Wenner & Co
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 December 17, 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 June 17, 2025 (445 days ago).
What is a management decision? →FAC accepted this audit on January 2, 2024 — management decision was due July 2, 2024.
FAC accepted this audit on December 19, 2022 — management decision was due June 19, 2023.
FAC accepted this audit on November 21, 2021 — management decision was due May 21, 2022.
Independent School District No. 787 (the District) failed to obtain a signature on the Minnesota Department of Education daily meal count forms required under the Seamless Summer Option of the Child Nutrition program. Criteria: The District is required to maintain a clear audit trail evidencing the specific expenditures applied to the Federal Program and controls in place to verify the accuracy of such expenditures. Cause: Because the Seamless Summer Option and the daily meal count forms were new for the current fiscal year, the District was not fully aware of the program?s requirements. Effect: The failure to obtain noted signatures caused the District to not be in compliance with the program?s requirements. Context: This is a control requirement required by the Minnesota Department of Education to assure that expenditures submitted under the program are complete and accurate. Questioned Costs: None identified. Recommendation: We recommend the District assess internal controls related to the Child Nutrition program and implement signatures on all required forms to assure submitted information is complete and accurate. 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 2021-001 Internal Controls Over Cash Management Federal Program: Child Nutrition (ALN?s 10.555 and 10.559) Condition: Independent School District No. 787 (the District) failed to obtain a signature on the Minnesota Department of Education daily meal count forms required under the Seamless Summer Option of the Child Nutrition program. Criteria: The District is required to maintain a clear audit trail evidencing the specific expenditures applied to the Federal Program and controls in place to verify the accuracy of such expenditures. Cause: Because the Seamless Summer Option and the daily meal count forms were new for the current fiscal year, the District was not fully aware of the program?s requirements. Effect: The failure to obtain noted signatures caused the District to not be in compliance with the program?s requirements. Context: This is a control requirement required by the Minnesota Department of Education to assure that expenditures submitted under the program are complete and accurate. Questioned Costs: None identified. Recommendation: We recommend the District assess internal controls related to the Child Nutrition program and implement signatures on all required forms to assure submitted information is complete and accurate. Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.
Finding 2021-001 Internal Controls Over Cash Management 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will assess internal controls over its Federal programs and make changes in order to be in compliance with the requirements. 3. Official Responsible Mr. Scott Vedbraaten, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2022. 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.
Independent School District No. 787 (the District) failed to obtain prior approval for the purchase of equipment greater than $5,000. Criteria: Per program requirements, the District was required to obtain prior approval from the Minnesota Department of Education for any equipment (greater than $5,000) purchased via program dollars. Cause: Because the program was new for the current fiscal year, the District was not fully aware of the program?s requirements. Effect: The failure to obtain noted approval caused the District to not be in compliance with the program?s requirements. Context: This is a control requirement required by the Minnesota Department of Education to assure that expenditures submitted under the program are allowable. Questioned Costs: None identified. Recommendation: We recommend the District assess internal controls related to the District?s Federal dollars and implement requests for approvals as necessary.
Show full finding ▾Hide full finding ▴Finding 2021-002 Internal Controls Over Allowable Costs and Activities Federal Program: Coronavirus Relief Fund (ALN 21.019) Condition: Independent School District No. 787 (the District) failed to obtain prior approval for the purchase of equipment greater than $5,000. Criteria: Per program requirements, the District was required to obtain prior approval from the Minnesota Department of Education for any equipment (greater than $5,000) purchased via program dollars. Cause: Because the program was new for the current fiscal year, the District was not fully aware of the program?s requirements. Effect: The failure to obtain noted approval caused the District to not be in compliance with the program?s requirements. Context: This is a control requirement required by the Minnesota Department of Education to assure that expenditures submitted under the program are allowable. Questioned Costs: None identified. Recommendation: We recommend the District assess internal controls related to the District?s Federal dollars and implement requests for approvals as necessary.
Finding 2021-002 Internal Controls Over Allowable Costs and Activities 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will assess internal controls over its Federal programs and make changes in order to be in compliance with the requirements. 3. Official Responsible Mr. Scott Vedbraaten, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2022. 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.
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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