EIN: 416004708
UEI: SVFGMNNCRNP8
Audited by: CliftonLarsonAllen LLP
Oversight agency: 84 [Department of Education]
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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 November 21, 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 May 21, 2025 (466 days ago).
What is a management decision? →FAC accepted this audit on January 16, 2024 — management decision was due July 16, 2024.
FAC accepted this audit on January 15, 2023 — management decision was due July 15, 2023.
During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the district verifying one of the three vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. Questioned Costs None Context: One of three vendors tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴2022-002 Federal Agency: US Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Federal Award Identification Number and Year: 212MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0857-000 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per 2 CRF Section 180.995, the District should have controls in place to review vendors showing they are not suspended or debarred from participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no evidence of the district verifying one of the three vendors for suspension and debarment requirements prior to entering a covered transaction with the vendor. Questioned Costs None Context: One of three vendors tested had no review to ensure they were not suspended or debarred. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately results in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the finding.
The District will work to implement procedures so vendors are verified to the suspensions and debarred list.
FAC accepted this audit on November 16, 2021 — management decision was due May 16, 2022.
The reimbursement requests for both federal programs tested did not have a formal review before being submitted. Context: The reimbursement requests for both federal programs tested did not have a formal review before being submitted. Cause: The District does not have the controls in place to ensure that the submissions are being approved before they are submitted. Effect: The potential exists that the District could submit for reimbursement expenditures that are ineligible. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement process and procedures to ensure the submission reports are being formally reviewed before being submitted to the State of Minnesota. Views of responsible officials: The District agrees with the finding and will work to put controls in place to ensure proper reviews are documented on the submissions.
Show full finding ▾Hide full finding ▴2021-002 Federal agency: US Department of Treasury & US Department of Education Federal program title: Coronavirus Relief Fund, Elementary and Secondary School Emergency Relief Fund and Governors Emergency Relief Fund Assistance Listing Number: 20.019C & 84.425D/84.425C Pass-Through Agency: Minnesota Department of Education and Winona County Pass-Through Number(s): SLT0016, S425D210045 & S425C200015 Award Period: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The District should have controls in place to prevent or detect an incorrect submission request. Condition: The reimbursement requests for both federal programs tested did not have a formal review before being submitted. Context: The reimbursement requests for both federal programs tested did not have a formal review before being submitted. Cause: The District does not have the controls in place to ensure that the submissions are being approved before they are submitted. Effect: The potential exists that the District could submit for reimbursement expenditures that are ineligible. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement process and procedures to ensure the submission reports are being formally reviewed before being submitted to the State of Minnesota. Views of responsible officials: The District agrees with the finding and will work to put controls in place to ensure proper reviews are documented on the submissions.
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