EIN: 416008395
UEI: DAAGZXHNZXV3
Audited by: EIDE BAILLY LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 21, 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 June 21, 2024 (804 days ago).
What is a management decision? →FAC accepted this audit on December 22, 2022 — management decision was due June 22, 2023.
2022-004 Special Tests ? Wage Rate Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Federal program information: See Schedule of Findings and Questioned Costs for chart/table. Federal Agency and Pass-Through Entity CFDA Number Program Title Contract Number Award Year Department of Education Passed through the Minnesota Department of Education 84.425 COVID-19 Education Stabilization Fund 0786-01-000 FIN 155, 160 2022 Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of special tests ? wage rate requirements, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not ensure proper inclusion of prevailing wage rate clauses in two construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect ? Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs ? None reported. Context/Sampling ? 2 out of 3 contracts were selected for testing. Repeat Finding from Prior Years ? No. Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials ? There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022-004 Special Tests ? Wage Rate Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Federal program information: See Schedule of Findings and Questioned Costs for chart/table. Federal Agency and Pass-Through Entity CFDA Number Program Title Contract Number Award Year Department of Education Passed through the Minnesota Department of Education 84.425 COVID-19 Education Stabilization Fund 0786-01-000 FIN 155, 160 2022 Criteria ? Uniform Guidance and 2 CFR 656.40 through 656.41 set forth the standards nonfederal entities other than states must follow when operating federal programs. Condition ? In our testing of special tests ? wage rate requirements, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not ensure proper inclusion of prevailing wage rate clauses in two construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted. Cause ? Lack of oversight, awareness, or understanding of all of the specific requirements under Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect ? Lack of compliance to federal requirements increases the overall risk of non-compliance. Questioned Costs ? None reported. Context/Sampling ? 2 out of 3 contracts were selected for testing. Repeat Finding from Prior Years ? No. Recommendation ? We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Views of Responsible Officials ? There is no disagreement with the audit finding.
Finding 2022-004 Special Tests ? Wage Rate Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: Eide Bailly LLP noted that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The District did not ensure proper inclusion of prevailing wage rate clauses in two construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted. Responsible Individuals: Eric Koep, Superintendent Corrective Action Plan: The District will establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2023
FAC accepted this audit on November 25, 2021 — management decision was due May 25, 2022.
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.
Browse other Single Audit organizations in Minnesota →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
