EIN: 416008522
UEI: E62MHBGLEK97
Audited by: DREALAN KVILHAUG HOEFKER & CO., P.A.
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 15, 2026. 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 December 15, 2026 (95 days from today).
What is a management decision? →FAC accepted this audit on April 11, 2025 — management decision was due October 11, 2025.
FAC accepted this audit on December 4, 2023 — management decision was due June 4, 2024.
FAC accepted this audit on November 21, 2022 — management decision was due May 21, 2023.
FAC accepted this audit on December 1, 2021 — management decision was due June 1, 2022.
FAC accepted this audit on November 30, 2020 — management decision was due May 30, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
One invoice was found that lacked proper administrator approval. Criteria: Internal controls should be in place that provide reasonable assurance that authorization is obtained from management prior to payment processing. Effect: As a result of the lack of authorization expenditures were paid prior to management review and authorization. Cause: It is suspected that this invoice was attached to the one in front of it. Recommendation: To ensure all invoices are authorized, during processing of multiple invoices from the same vendor, care needs to be taken to ensure each invoice are authorized.
Show full finding ▾Hide full finding ▴Condition: One invoice was found that lacked proper administrator approval. Criteria: Internal controls should be in place that provide reasonable assurance that authorization is obtained from management prior to payment processing. Effect: As a result of the lack of authorization expenditures were paid prior to management review and authorization. Cause: It is suspected that this invoice was attached to the one in front of it. Recommendation: To ensure all invoices are authorized, during processing of multiple invoices from the same vendor, care needs to be taken to ensure each invoice are authorized.
Corrective Action Plan for the findings and questioned costs for the audit of the period ended June 30, 2019. A Deficiency for the Financial Statement Audit and questioned costs for major federal program awards audit was noted on page 96. Single Audit 2019-001 The programs identified for this finding were: Department of Education: Special Education Cluster, CFDA No. 84.027 Condition: One invoice was found that lacked proper administrator approval. Criteria: Internal controls should be in place that provide reasonable assurance that authorization is obtained from management prior to payment processing. Effect: As a result of the lack of authorization expenditures were paid prior to management review and authorization. Cause: It is suspected that this invoice was attached to the one in front of it in a group of invoices from the same vendor. Recommendation: To ensure all invoices are authorized, during processing of multiple invoices from the same vendor, care needs to be taken to ensure each invoice is authorized. District corrective action plan (CAP): The District has no disagreement with this finding. The District?s board of directors will periodically monitor the duties of the financial department. John Landgaard, Superintendent is the official ensuring this corrective action plan is implemented with a completion date of June 30, 2020. The completion of this plan will be monitored by the Superintendent and Board of Directors.
FAC accepted this audit on November 14, 2018 — management decision was due May 14, 2019.
FAC accepted this audit on October 31, 2017 — management decision was due May 1, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 16, 2016 — management decision was due April 16, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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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