EIN: 416008530
UEI: RJVTKVBZNBN8
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 November 13, 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 13, 2025 (475 days ago).
What is a management decision? →During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 2 of 3 vendors tested. Questioned Costs: None Context: 2 of 3 vendors tested had no review to ensure they were not suspended or debarred Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Show full finding ▾Hide full finding ▴Type of Finding: Significant deficiency in internal control over compliance Other matters Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-204-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 180.995, 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. Condition: During suspension and debarment testing, it was noted that the review process was not operating effectively. There was no support for review of certification regarding debarment, suspension, and responsibility for 2 of 3 vendors tested. Questioned Costs: None Context: 2 of 3 vendors tested had no review to ensure they were not suspended or debarred Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Recommendation: We recommend the District implement procedures and controls 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: The Food Service Director will search the Sam.Gov website before contracting with vendors for $25,000 and over, in the future to verify the entity is not suspended or debarred. Name(s) of the contact person(s) responsible for corrective action: Bob Hasz, Business Manager. Planned completion date for corrective action plan: June 30, 2025.
During procurement testing, it was noted that the procurement by small purchase procedures for obtaining quotes were not followed for 1 of 9 vendors tested for vendors higher than the micro-purchase threshold ($10,000) but did not exceed the simplified acquisition threshold ($250,000). Questioned Costs: None Context: 1 of 9 vendors tested had not followed the proper procurement method per Uniform Grant Guidance (UGG) policy. Cause: Oversight. Effect: Lack of following the proper procurement method could result in paying more to a vendor when a different vendor could have provided a lower quote. This could ultimately result in questioned costs. After review, transactions individually are immaterial. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement method is followed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Show full finding ▾Hide full finding ▴Type of Finding: Material weakness in internal control over compliance Other matters Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.556 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-204-000 Award Period: July 1, 2023 – June 30, 2024 Criteria or Specific Requirement: Per 2 CRF section 200.320, the District should have controls in place to verify that the procurement method used was appropriate based on the dollar amount and conditions. Condition: During procurement testing, it was noted that the procurement by small purchase procedures for obtaining quotes were not followed for 1 of 9 vendors tested for vendors higher than the micro-purchase threshold ($10,000) but did not exceed the simplified acquisition threshold ($250,000). Questioned Costs: None Context: 1 of 9 vendors tested had not followed the proper procurement method per Uniform Grant Guidance (UGG) policy. Cause: Oversight. Effect: Lack of following the proper procurement method could result in paying more to a vendor when a different vendor could have provided a lower quote. This could ultimately result in questioned costs. After review, transactions individually are immaterial. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District implement procedures and controls to ensure proper procurement method is followed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.
Recommendation: We recommend the District implement procedures and controls to ensure correct procurement policy is being followed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Maintenance Service Supervisor will ensure he is following the UGG procurement policy for entities being paid with federal dollars, instead of Minnesota Legal Compliance guidelines. Name(s) of the contact person(s) responsible for corrective action: Bob Hasz, Business Manager. Planned completion date for corrective action plan: June 30, 2025.
FAC accepted this audit on January 16, 2024 — management decision was due July 16, 2024.
FAC accepted this audit on December 15, 2022 — management decision was due June 15, 2023.
FAC accepted this audit on January 5, 2022 — management decision was due July 5, 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.
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