EIN: 416004774
UEI: F22KBLL3A3M8
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 12, 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 August 12, 2024, which was (739 days ago).
What is a management decision? →SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INCIDENCE OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553 AND 10.555 2023-001 Internal Control Over Compliance and Noncompliance With Federal Eligibility Requirements Criteria – 7 CFR § 245 requires Independent School District No. 885 (the District) to establish and maintain effective internal control over compliance with eligibility requirements applicable to child nutrition cluster federal programs. Condition – During our audit, we noted that the District did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with federal eligibility to accurately update the meal-type eligibility classification for direct-certification students whose eligibility category changed during the year. Questioned Costs – None noted. Context – This is a current year finding. Forty of forty applications tested for eligibility for free or reduced-price meals based on federal guidelines were initially approved for the correct eligibility classification. However, we noted two direct-certification students included in the sample whose direct-certification status changed from reduced to free mid-year, for which the corresponding change was not made in the District’s food services system in a timely and accurate manner. This was not a statistically valid sample. Repeat Finding – This is a current year finding. Cause – This was an oversight by district personnel. Two student meal accounts were not updated to the appropriate level of benefit for mid-year eligibility status changes. Effect – Meals served to these students were being claimed for lesser benefits than they were eligible for under program guidelines. Recommendation – We recommend that the District review its internal control procedures relating to child nutrition cluster applications to ensure the eligibility status for all students is appropriately updated in the District’s system as eligibility classification changes occur in accordance with federal program eligibility guidelines. View of Responsible Official and Planned Corrective Actions – The District agrees with the finding. The District intends to review its procedures for proper approval and updating of child nutrition program meal eligibility classifications. The District has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INCIDENCE OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553 AND 10.555 2023-001 Internal Control Over Compliance and Noncompliance With Federal Eligibility Requirements Finding Summary 7 CFR § 245 requires management to establish and maintain effective internal control over compliance with requirements applicable to federal program eligibility requirements. Independent School District No. 885 (the District) did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with federal eligibility to accurately update the meal-type eligibility classification for direct-certification students whose eligibility category changed during the year. Corrective Action Plan Actions Planned – The District will review policies and procedures relating to eligibility for its child nutrition cluster federal programs to ensure the eligibility status for all students are appropriately updated in the District’s system as eligibility classification changes occur in accordance with federal program eligibility guidelines. Official Responsible – Kris Crocker, Director of Business Services. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – Kris Crocker, Director of Business Services, will assure appropriate internal controls and procedures are updated and in place to ensure compliance for future federal awards expenditures.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 5, 2023. 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 5, 2023, which was (1143 days ago).
What is a management decision? →SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INCIDENCE OF NONCOMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? ALN 10.553, 10.555, AND 10.559 2022-001 Internal Control Over Compliance and Noncompliance With Federal Procurement Requirements Criteria ? 2 CFR ? 200.320 requires Independent School District No. 885 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement requirements applicable to child nutrition cluster federal programs. Condition ? During our audit, we noted that the District did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with federal procurement requirements related to methods of procurement. Questioned Costs ? $104,423. Context ? For 1 of 25 vendors tested, the District had not awarded a contract based on sealed bids or quotations as required by the Uniform Guidance procurement standards. This was not a statistically valid sample. Repeat Finding ? This is a current year finding. Cause ? This was an oversight by district personnel. The vendor in question is a supplier to the District?s primary food vendor, for which the District did complete an appropriate quote process. However, purchases in excess of the quote threshold were made directly from the supplier, for which no approved quote process had been completed. Effect ? Noncompliance with the procurement requirements could result in the District expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. Recommendation ? We recommend that the District review its internal control procedures relating to procurement for all federal programs. Internal controls should be in place to ensure compliance with federal procurement procedures, including awarding contracts based on sealed bids or quotations for the purchase of goods or services exceeding applicable federal dollar thresholds. View of Responsible Official and Planned Corrective Actions ? The District agrees with the finding. The District intends to review its procedures relating to procurement for its federal programs and will ensure that bids and/or quotations are obtained when required. The District has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INCIDENCE OF NONCOMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? ALN 10.553, 10.555, AND 10.559 2022-001 Internal Control Over Compliance and Noncompliance With Federal Procurement Requirements Finding Summary 2 CFR ? 200.320 requires management to establish and maintain effective internal control over compliance with requirements applicable to federal program procurement requirements. Independent School District No. 885 (the District) did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with federal procurement requirements related to the use of sealed bids and quotations. Corrective Action Plan Actions Planned ? The District will review policies and procedures relating to procurement for all federal programs to ensure that bids and/or quotations are obtained when required by the Uniform Guidance in the future. Official Responsible ? Kris Crocker, Director of Business Services. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? Kris Crocker, Director of Business Services, will assure appropriate internal controls and procedures are updated and in place to ensure compliance for future federal awards expenditures.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 14, 2021. 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 14, 2022, which was (1529 days ago).
What is a management decision? →SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? ALN 10.559 2021-001 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Criteria ? 2 CFR ? 180 requires Independent School District No. 885 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to child nutrition cluster federal programs. Condition ? During our audit, we noted that the District did not have sufficient controls in place within its child nutrition cluster federal program to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred, from participating in contracts involving the expenditures of federal program funds, as required by the Uniform Guidance. For three of four vendors tested, the District did not have documentation of performing vendor checks for suspension and debarment. Questioned Costs ? None. Our testing did not indicate any instances of noncompliance with these requirements. Context ? For three of four vendors tested, the District did not have adequate documentation that the vendors were not suspended or debarred from participating in contracts that involve federal grant funding. No noncompliance was noted in the testing of these three vendors. This was not a statistically valid sample. Repeat Finding ? This is a current year and prior year finding. Cause ? This was an oversight by district personnel. Effect ? Noncompliance with the procurement, suspension, and debarment requirements could result in the District expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. However, no instances of noncompliance were noted upon testing these vendors. Recommendation ? We recommend that the District review its internal control procedures relating to suspension and debarment for all federal programs. Internal controls should be in place to ensure that any vendor with which the District contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System (EPLS) website (www.sam.gov). View of Responsible Official and Planned Corrective Actions ? The District agrees with the finding. The District intends to review its procedures relating to suspension and debarment for its federal programs, and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding. The District has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? ALN 10.559 2021-001 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary 2 CFR ? 180 requires management to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures. Independent School District No. 885 (the District) did not have sufficient controls in place within its child nutrition cluster federal program to ensure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred, from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned ? The District will review policies and procedures relating to suspension and debarment for all federal programs to ensure compliance with the Uniform Guidance in the future. Official Responsible ? Kris Crocker, Director of Business Services. Planned Completion Date ? June 30, 2022. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? Kris Crocker, Director of Business Services, will assure appropriate internal controls and procedures are updated and in place to ensure compliance for future federal awards expenditures.
2020-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 14, 2020. 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 14, 2021, which was (1894 days ago).
What is a management decision? →MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCES OF NONCOMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? CFDA NOS. 10.553, 10.555, 10.556, AND 10.559 2020-004 Internal Control Over Compliance and Reportable Instances of Noncompliance With Federal Procurement, Suspension, and Debarment Requirements Criteria ? 2 CFR ? 180 and 2 CFR ? 215.45. Management is responsible for establishing and maintaining effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, suspension, and debarment requirements applicable to the child nutrition cluster program. Condition ? During our audit, we noted that the District did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with federal procurement requirements, which resulted in reportable noncompliance. The District also did not have sufficient controls in place within its child nutrition cluster federal program to ensure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Questioned Costs ? None noted. Context ? For three of seven vendors tested, the District had not awarded a contract based on sealed bids or quotations as required by the Uniform Guidance procurement standards. In addition, for three of three vendors tested, the District did not have adequate documentation that the vendors were not suspended or debarred from participating in contracts that involve federal grant funding. No noncompliance was noted in the testing of these three vendors. This was not a statistically valid sample. Repeat Finding ? This is a current year finding. Cause ? This was an oversight by district personnel. Effect ? Noncompliance with the procurement, suspension, and debarment requirements could result in the District expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. Recommendation ? We recommend that the District review its internal control procedures relating to procurement, suspension, and debarment for all federal programs. Internal controls should be in place to ensure compliance with federal procurement procedures, including awarding contracts based on sealed bids or quotations for the purchase of goods or services exceeding applicable federal dollar thresholds, and to ensure that any vendor with which the District contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System (EPLS) website. View of Responsible Official and Planned Corrective Actions ? The District agrees with the finding. The District intends to review its procedures relating to procurement, suspension, and debarment for its federal programs, and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding and ensure that bids and/or quotations are obtained when required. The District has separately issued a Corrective Action Plan related to this finding.
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCES OF NONCOMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? CFDA NOS. 10.553, 10.555, 10.556, AND 10.559 2020-004 Internal Control Over Compliance and Reportable Instances of Noncomplance With Federal Procurement, Suspension, and Debarment Requirements Finding Summary 2 CFR ? 180 and 2 CFR ? 215.45 require management to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures. The District did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with federal procurement requirements, which resulted in reportable noncompliance. The District also did not have sufficient controls in place within its child nutrition cluster federal program to ensure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred, from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned ? The District will review policies and procedures relating to procurement, suspension, and debarment for all federal programs to ensure compliance with Uniform Guidance in the future. Official Responsible ? Kris Crocker, Director of Business Services. Planned Completion Date ? June 30, 2021. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? Kris Crocker, Director of Business Services, will assure appropriate internal controls and procedures are updated and in place to ensure compliance for future federal awards expenditures.
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