EIN: 416008079
UEI: UVNKK29G4DN5
Audited by: CliftonLarsonAllen LLP
Oversight agency: 10 [Department of Agriculture]
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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 December 10, 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 10, 2026 (81 days ago).
What is a management decision? →During report testing, it was noted that 1 out of 5 reports tested did not contain documentation of review and approval of the District’s CLiCS meal count reports prior to submission. Questioned costs: No Context: One of five reports tested had no review and approval process documented. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with reporting requirements could result in meal counts being reported going undetected or not being detected in a timely manner. This could ultimately result in questioned costs. Repeat finding: No Recommendation: We recommend the District review and approve the CLiCS meals counts reports timely and before they are submitted. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: 212MN061N1199 – 2025 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2174-000 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The District should have controls in place to ensure the accuracy of all draws for the District’s Child Nutrition Cluster program, made via the reporting of meal counts in CLiCS. These controls should be formally documented to ensure they have been properly implemented. Condition: During report testing, it was noted that 1 out of 5 reports tested did not contain documentation of review and approval of the District’s CLiCS meal count reports prior to submission. Questioned costs: No Context: One of five reports tested had no review and approval process documented. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with reporting requirements could result in meal counts being reported going undetected or not being detected in a timely manner. This could ultimately result in questioned costs. Repeat finding: No Recommendation: We recommend the District review and approve the CLiCS meals counts reports timely and before they are submitted. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: 212MN061N1199 - 2025 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2174-000 Award Period: July 1, 2024 - June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend the District review and approve the CLiCS meals counts reports timely and before they are submitted. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will ensure that all CLiCS submissions are reviewed and approved before submission. Name of the Contact Person Responsible for Corrective Action Plan: Jolene Bengtson, Business Manager Planned Completion Date for Corrective Action Plan: June 30, 2026
FAC accepted this audit on September 19, 2024 — management decision was due March 19, 2025.
FAC accepted this audit on October 23, 2023 — management decision was due April 23, 2024.
During report testing, it was noted that five out of five reports tested did not contain documentation of review and approval of the District's CLiCS meal count reports prior to submission. During eligibility testing, it was noted that the paper applications did not contain documentation of review and approval for the applicants final determination into the program. During suspension and debarment testing, it was noted that the review process was not operating effectively as there was no support for review of certification regarding debarment, suspension, and responsibility for two of two vendors tested. Questioned Costs: Not applicable. Context: Five of five reports tested had no review and approval process completed, all paper applications have no review and approval, and two of two vendors tested has no review support to ensure they were not suspended or debarred. The samples were statistically valid samples. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with reporting, eligibility and suspension and debarment requirements could result in incorrect meal counts being reported, going undetected or not being caught in a timely manner, errors or intentional misrepresentation of the applicants eligibility into the program and paying suspended or debarred vendors. This could ultimately result in questioned costs. Repeat Finding: Not applicable Recommendation: We recommend the District review and approve the CLiCS meals counts timely before they are submitted, review the paper applications, and implement procedures to ensure vendors are not suspended or debarred. The District should ensure that these controls are properly documented. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Lack of Proper Review – Reporting, Eligibility, and Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: 212MN061N1199 - 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2174-000 Award Period: July 1, 2022 - June 30, 2023 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The District should have controls in place to ensure the accuracy of all draws for the District's Child Nutrition Cluster program, made via the reporting of meal counts in CLiCS. The District should have controls in place to ensure the accuracy of all eligibility applications. The District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. All controls should be formally documented to ensure they have been properly implemented. Condition: During report testing, it was noted that five out of five reports tested did not contain documentation of review and approval of the District's CLiCS meal count reports prior to submission. During eligibility testing, it was noted that the paper applications did not contain documentation of review and approval for the applicants final determination into the program. During suspension and debarment testing, it was noted that the review process was not operating effectively as there was no support for review of certification regarding debarment, suspension, and responsibility for two of two vendors tested. Questioned Costs: Not applicable. Context: Five of five reports tested had no review and approval process completed, all paper applications have no review and approval, and two of two vendors tested has no review support to ensure they were not suspended or debarred. The samples were statistically valid samples. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with reporting, eligibility and suspension and debarment requirements could result in incorrect meal counts being reported, going undetected or not being caught in a timely manner, errors or intentional misrepresentation of the applicants eligibility into the program and paying suspended or debarred vendors. This could ultimately result in questioned costs. Repeat Finding: Not applicable Recommendation: We recommend the District review and approve the CLiCS meals counts timely before they are submitted, review the paper applications, and implement procedures to ensure vendors are not suspended or debarred. The District should ensure that these controls are properly documented. Views of Responsible Officials: There is no disagreement with the audit finding.
2023-003 Eligibility and Reporting Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: 212MN061N1199 - 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2174-000 Award Period: July 1, 2022 - June 30, 2023 Type of Finding: • Material Weakness in Internal Control over Compliance Recommendation: We recommend the District review and approve the CLiCS meals counts timely before they are submitted, review the paper applications, and implement procedures to ensure vendors are not suspended or debarred. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: Management will work on implementing procedures and controls to ensure meal counts are accurate and reviewed prior to submission, paper applications are reviewed and approved, and proper documentation is retained to ensure vendors are not suspended or debarred. Name of the Contact Person Responsible for Corrective Action Plan: Jolene Bengtson, Business Manager Planned Completion Date for Corrective Action Plan: June 30, 2024
FAC accepted this audit on October 18, 2022 — management decision was due April 18, 2023.
FAC accepted this audit on September 23, 2021 — management decision was due March 23, 2022.
FAC accepted this audit on October 1, 2019 — management decision was due April 1, 2020.
FAC accepted this audit on October 9, 2018 — management decision was due April 9, 2019.
FAC accepted this audit on October 4, 2017 — management decision was due April 4, 2018.
FAC accepted this audit on October 25, 2016 — management decision was due April 25, 2017.
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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