EIN: 416008375
UEI: LLY9NMM7DXB8
Audited by: Eide Bailly LLP
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 26, 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 26, 2025 (464 days ago).
What is a management decision? →FAC accepted this audit on December 20, 2023 — management decision was due June 20, 2024.
FAC accepted this audit on November 27, 2022 — management decision was due May 27, 2023.
FAC accepted this audit on November 21, 2021 — management decision was due May 21, 2022.
FAC accepted this audit on February 21, 2021 — management decision was due August 21, 2021.
The District does not have an internal control system designed to properly document review performed of paper applications submitted. Cause: There was no documentation of secondary review noted for student eligibility determination. Effect: This control deficiency could result in improper eligibility conclusions made by the District. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 40 participants out of over 250 participants were selected for eligibility testing. Repeat Finding from Prior Year(s): No Recommendation: We recommend that a separate individual review the eligibility conclusions of the preparer and documents their review. Views of Responsible Officials: There are no disagreements with this finding.
Show full finding ▾Hide full finding ▴2020-004 Department of Agriculture passed through Minnesota Department of Education CFDA #10.553, 10.555 & 10.559 Child Nutrition Cluster Compliance Requirement: Eligibility Significant Deficiency in Internal Control over Compliance ? Lack of Documentation of Review Criteria: A good system of internal control contemplates an adequate system for reviewing compliance with all requirements for federal programs. Condition: The District does not have an internal control system designed to properly document review performed of paper applications submitted. Cause: There was no documentation of secondary review noted for student eligibility determination. Effect: This control deficiency could result in improper eligibility conclusions made by the District. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 40 participants out of over 250 participants were selected for eligibility testing. Repeat Finding from Prior Year(s): No Recommendation: We recommend that a separate individual review the eligibility conclusions of the preparer and documents their review. Views of Responsible Officials: There are no disagreements with this finding.
2020-004 Federal Award Finding Eligibility Contact Person Responsible for Corrective Action ? Ryan Laager, Superintendent Finding Summary: There was no documentation of secondary review noted for student eligibility determination. Corrective Actions Planned ? The District will work to ensure that separate individuals review the eligibility conclusions of the preparer and documents their review. Anticipated Completion Date of Corrective Action Plan ? June 30, 2021
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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