EIN: 416008805
UEI: YLKKLZQK8D26
Audited by: LB Carlson LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 17, 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 August 17, 2026 (17 days ago).
What is a management decision? →SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553, 10.555, AND 10.559 2025-002 Internal Control Over Compliance With Allowable Activities Requirements Criteria – 7 CFR § 210.8 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program allowable activities, including meal count requirements applicable to child nutrition cluster federal programs. Condition – During our audit, we noted the District did not have sufficient controls over meals counts submitted for afterschool snack reimbursement claims. For two months tested, the District’s internal tracking records for afterschool snacks served did not agree to the meal counts submitted to the Minnesota Department of Education (MDE) for reimbursement. In both cases, the internal records had been altered after the meal counts submissions to the MDE had been completed to add eligible afterschool snacks that had been missed. This resulted in underclaimed meals for eligible snacks served. Questioned Costs – None. Context – Eligible afterschool snack meal counts submitted to the MDE for the two months noted resulted in the District claiming 232 less eligible meals for reimbursement than documented in its internal meal count records. This was not a statistically valid sample. Repeat Finding – This is a current year finding. Cause – This was an oversight by district personnel. Effect – Inaccurate meal count submission requirements resulted in the District not receiving reimbursement for all eligible afterschool snack meals served. Recommendation – We recommend that the District review its internal control procedures relating to meal count tracking for afterschool snack meals served in its child nutrition cluster federal programs. Internal controls over compliance for this area should include verification that final eligible meals counts are accurate for all school sites prior to the District submitting monthly reimbursement claims to the MDE. View of Responsible Official and Planned Corrective Actions – The District agrees with the finding. The District will review and update its policies and procedures relating to eligible afterschool snack meal tacking and reimbursement submission for its child nutrition cluster federal program to ensure compliance with the Uniform Guidance in the future. The District has separately issued a Corrective Action Plan related to this finding.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553, 10.555, AND 10.559 2025-002 Internal Control Over Compliance With Allowable Activities Requirements Criteria – 7 CFR § 210.8 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program allowable activities, including meal count requirements applicable to child nutrition cluster federal programs. Condition – During our audit, we noted the District did not have sufficient controls over meals counts submitted for afterschool snack reimbursement claims. For two months tested, the District’s internal tracking records for afterschool snacks served did not agree to the meal counts submitted to the Minnesota Department of Education (MDE) for reimbursement. In both cases, the internal records had been altered after the meal counts submissions to the MDE had been completed to add eligible afterschool snacks that had been missed. This resulted in underclaimed meals for eligible snacks served. Questioned Costs – None. Context – Eligible afterschool snack meal counts submitted to the MDE for the two months noted resulted in the District claiming 232 less eligible meals for reimbursement than documented in its internal meal count records. This was not a statistically valid sample. Repeat Finding – This is a current year finding. Cause – This was an oversight by district personnel. Effect – Inaccurate meal count submission requirements resulted in the District not receiving reimbursement for all eligible afterschool snack meals served. Recommendation – We recommend that the District review its internal control procedures relating to meal count tracking for afterschool snack meals served in its child nutrition cluster federal programs. Internal controls over compliance for this area should include verification that final eligible meals counts are accurate for all school sites prior to the District submitting monthly reimbursement claims to the MDE. View of Responsible Official and Planned Corrective Actions – The District agrees with the finding. The District will review and update its policies and procedures relating to eligible afterschool snack meal tacking and reimbursement submission for its child nutrition cluster federal program to ensure compliance with the Uniform Guidance in the future. The District has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553, 10.555, AND 10.559 2025-002 Internal Control Over Compliance with Allowable Activities Requirements Finding Summary 7 CFR § 210.8 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program allowable activities, including meal count requirements applicable to child nutrition cluster federal programs. During our audit, we noted the District did not have sufficient controls over meals counts submitted for afterschool snack reimbursement claims. For two months tested, the District’s internal tracking records for afterschool snacks served did not agree to the meal counts submitted to the Minnesota Department of Education (MDE) for reimbursement. In both cases, the internal records had been altered after the meal counts submissions to the MDE had been completed to add eligible afterschool snacks that had been missed. This resulted in underclaimed meals for eligible snacks served. Corrective Action Plan Actions Planned – The District will review and update its policies and procedures relating to eligible afterschool snack meal tracking and reimbursement submission for its child nutrition cluster federal program to ensure compliance with the Uniform Guidance in the future. Official Responsible – The District’s Director of Food Service, Dorie Pavel. Planned Completion Date – June 30, 2026. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – The District’s Director of Food Service, Dorie Pavel, will assure appropriate internal controls and procedures are updated and in place for afterschool snack meal tracking and reimbursement submission to ensure the accuracy of District claims for eligible meal reimbursements in the future.
FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
FAC accepted this audit on February 26, 2024 — management decision was due August 26, 2024.
FAC accepted this audit on March 16, 2023 — management decision was due September 16, 2023.
MATERIAL WEAKNESSES IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE ? U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID 19 ? EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) ? FEDERAL ALN 93.323 2022-002 Internal Control Over Compliance and Noncompliance With Federal Procurement Requirements Criteria ? 2 CFR ? 200.320 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement requirements applicable to its COVID 19 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) federal program. Condition ? During our audit, we noted that the District did not have sufficient controls in place within its COVID 19 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) federal program to ensure compliance with federal procurement requirements related to methods of procurement. Questioned Costs ? $70,044. Context ? For one of two vendors tested, the District had not awarded a contract based on two or more quotations as required by the Uniform Guidance procurement standards where the value of the goods acquired exceeded the District?s established micro-purchase threshold. This was not a statistically valid sample. Repeat Finding ? This is a current year finding. Cause ? The District attempted to obtain more than one quote, but was unsuccessful and did not retain documentation of its efforts. Effect ? Noncompliance with the procurement requirements could result in the District expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. Recommendation ? We recommend that the District review its internal control procedures relating to procurement for all federal programs. Internal controls should be in place to ensure compliance with federal procurement procedures, including awarding contracts based on quotations for the purchase of goods or services that exceed the District?s micro-purchase threshold, but not the simplified acquisition threshold. View of Responsible Official and Planned Corrective Actions ? The District agrees with the finding. The District will review its procedures relating to procurement for its federal programs and will ensure that quotations are obtained when required and that adequate documentation is retained. The District has separately issued a Corrective Action Plan related to this finding.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESSES IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE ? U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID 19 ? EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) ? FEDERAL ALN 93.323 2022-002 Internal Control Over Compliance and Noncompliance With Federal Procurement Requirements Criteria ? 2 CFR ? 200.320 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement requirements applicable to its COVID 19 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) federal program. Condition ? During our audit, we noted that the District did not have sufficient controls in place within its COVID 19 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) federal program to ensure compliance with federal procurement requirements related to methods of procurement. Questioned Costs ? $70,044. Context ? For one of two vendors tested, the District had not awarded a contract based on two or more quotations as required by the Uniform Guidance procurement standards where the value of the goods acquired exceeded the District?s established micro-purchase threshold. This was not a statistically valid sample. Repeat Finding ? This is a current year finding. Cause ? The District attempted to obtain more than one quote, but was unsuccessful and did not retain documentation of its efforts. Effect ? Noncompliance with the procurement requirements could result in the District expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. Recommendation ? We recommend that the District review its internal control procedures relating to procurement for all federal programs. Internal controls should be in place to ensure compliance with federal procurement procedures, including awarding contracts based on quotations for the purchase of goods or services that exceed the District?s micro-purchase threshold, but not the simplified acquisition threshold. View of Responsible Official and Planned Corrective Actions ? The District agrees with the finding. The District will review its procedures relating to procurement for its federal programs and will ensure that quotations are obtained when required and that adequate documentation is retained. The District has separately issued a Corrective Action Plan related to this finding.
MATERIAL WEAKNESSES IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE ? U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID 19 ? EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) ? FEDERAL ALN 93.323 2022-002 Internal Control Over Compliance and Noncompliance With Federal Procurement Requirements Finding Summary ? 2 CFR ? 200.320 requires management to establish and maintain effective internal control over compliance with requirements applicable to federal program procurement requirements. The District did not have sufficient controls in place within its COVID 19 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) federal program to ensure compliance with federal procurement requirements related to methods of procurement resulting in an instance of material noncompliance. Corrective Action Plan Actions Planned ? The District will review its policies and procedures relating to procurement for its federal programs and ensure that quotations are obtained when required. Official Responsible ? The District?s Director of Business Services, Heather Aune. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? The District?s Director of Business Services, Heather Aune, will assure appropriate internal controls and procedures are updated and in place to ensure compliance with the Uniform Guidance procurement requirements for future federal awards expenditures.
FAC accepted this audit on December 5, 2021 — management decision was due June 5, 2022.
FAC accepted this audit on December 14, 2020 — management decision was due June 14, 2021.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? CFDA NOS. 10.553, 10.555, AND 10.559 2020-002 Internal Control Over Compliance With Suspension and Debarment Requirements Criteria ? 2 CFR ? 180 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster programs. Condition ? During our audit, we noted that the District did not have sufficient controls in place within its child nutrition cluster of federal programs to ensure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. For three of five vendors tested, the District did not have the required documentation of vendor checks as required by the Uniform Guidance. Questioned Costs ? None noted. Context ? For three of five vendors tested, the District did not have the required documentation of vendor checks. This was not a statistically valid sample. Repeat Finding ? This is a current year finding only. Cause ? This was an oversight by district personnel. Effect ? Noncompliance with the suspension and debarment requirements could result in the District expending federal funds with vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. However, no instances of noncompliance were noted upon testing these vendors. Recommendation ? We recommend that the District review its internal control procedures relating to suspension and debarment for all federal programs. Internal controls over compliance for this area should include verification that any vendor with which the District contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website. View of Responsible Official and Planned Corrective Actions ? The District agrees with the finding. The District will review its procedures relating to suspension and debarment for its federal programs. The District has separately issued a Corrective Action Plan related to this finding.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? CFDA NOS. 10.553, 10.555, AND 10.559 2020-002 Internal Control Over Compliance With Suspension and Debarment Requirements Criteria ? 2 CFR ? 180 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster programs. Condition ? During our audit, we noted that the District did not have sufficient controls in place within its child nutrition cluster of federal programs to ensure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. For three of five vendors tested, the District did not have the required documentation of vendor checks as required by the Uniform Guidance. Questioned Costs ? None noted. Context ? For three of five vendors tested, the District did not have the required documentation of vendor checks. This was not a statistically valid sample. Repeat Finding ? This is a current year finding only. Cause ? This was an oversight by district personnel. Effect ? Noncompliance with the suspension and debarment requirements could result in the District expending federal funds with vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. However, no instances of noncompliance were noted upon testing these vendors. Recommendation ? We recommend that the District review its internal control procedures relating to suspension and debarment for all federal programs. Internal controls over compliance for this area should include verification that any vendor with which the District contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website. View of Responsible Official and Planned Corrective Actions ? The District agrees with the finding. The District will review its procedures relating to suspension and debarment for its federal programs. The District has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? CFDA NOS. 10.553, 10.555, AND 10.559 2020-002 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary 2 CFR ? 180 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster program. The District did not have sufficient controls in place within its child nutrition cluster of federal programs to ensure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned ? The District will review policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible ? The District?s Food Services Director, Glen Ritter. Planned Completion Date ? June 30, 2021. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? The District?s Food Services Director, Glen Ritter, will assure appropriate internal controls are in place to verify that any vendor with which the District contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System (EPLS) website.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? CFDA NOS. 10.553, 10.555, 10.556, AND 10.559 2019-002 Internal Control Over Compliance With Federal Special Tests and Provisions Criteria ? 7 CFR ? 245.6a requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal programs, including child nutrition cluster special tests and provisions requirements. Condition ? During our audit, we noted that the District did not have sufficient controls in place within its child nutrition cluster of federal programs to ensure compliance with the federal special tests and provisions requirements to correct errors identified through the verification testing of error-prone free and reduced-priced meal applications in the District?s records. Questioned Costs ? None noted. Context ? The deficiency in control pertains to this program tested in the current year. Two students identified through the verification process as having been approved for the incorrect eligibility level for free and reduced-price meals were not subsequently corrected within the District?s records. This was not a statistically valid sample. Repeat Finding ? This is a current year finding. Cause ? The eligibility status of the two incorrect applications identified were not updated to the correct benefit level within the District?s records. Effect ? These students continued to receive program benefits at an incorrect level for the remainder of the year. Recommendation ? We recommend that the District review its internal control procedures relating to the verification and correction of free and reduced-price applications for special tests and provision requirements for the child nutrition cluster federal programs. View of Responsible Official and Planned Corrective Actions ? The District agrees with the finding. The District will review its procedures relating to special tests and provisions for its child nutrition cluster federal programs. The District has separately issued a Corrective Action Plan related to this finding.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? CFDA NOS. 10.553, 10.555, 10.556, AND 10.559 2019-002 Internal Control Over Compliance With Federal Special Tests and Provisions Criteria ? 7 CFR ? 245.6a requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal programs, including child nutrition cluster special tests and provisions requirements. Condition ? During our audit, we noted that the District did not have sufficient controls in place within its child nutrition cluster of federal programs to ensure compliance with the federal special tests and provisions requirements to correct errors identified through the verification testing of error-prone free and reduced-priced meal applications in the District?s records. Questioned Costs ? None noted. Context ? The deficiency in control pertains to this program tested in the current year. Two students identified through the verification process as having been approved for the incorrect eligibility level for free and reduced-price meals were not subsequently corrected within the District?s records. This was not a statistically valid sample. Repeat Finding ? This is a current year finding. Cause ? The eligibility status of the two incorrect applications identified were not updated to the correct benefit level within the District?s records. Effect ? These students continued to receive program benefits at an incorrect level for the remainder of the year. Recommendation ? We recommend that the District review its internal control procedures relating to the verification and correction of free and reduced-price applications for special tests and provision requirements for the child nutrition cluster federal programs. View of Responsible Official and Planned Corrective Actions ? The District agrees with the finding. The District will review its procedures relating to special tests and provisions for its child nutrition cluster federal programs. The District has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? CFDA NOS. 10.553, 10.555, 10.556, AND 10.559 2019-002 Internal Control Over Compliance With Federal Special Tests and Provisions Finding Summary 7 CFR ? 245.6a requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal programs, including child nutrition cluster special tests and provisions requirements. The District did not have sufficient controls in place within its child nutrition cluster of federal programs to ensure compliance with the federal special tests and provisions requirements to correct errors identified through the verification testing of error-prone free and reduced-price meal applications in the District?s records. Corrective Action Plan Actions Planned ? The District will review policies and procedures relating to special tests and provisions for its child nutrition cluster of federal programs to ensure compliance with the Uniform Guidance in the future, including working with its child nutrition program records software vendor to ensure student eligibility status changes are appropriately updating in the system. Official Responsible ? The District?s Director of Food Service. Planned Completion Date ? June 30, 2020. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? The District?s Director of Food Service will assure appropriate internal controls and procedures are updated and in place to ensure compliance for future federal awards expenditures.
FAC accepted this audit on December 26, 2018 — management decision was due June 26, 2019.
FAC accepted this audit on December 12, 2017 — management decision was due June 12, 2018.
FAC accepted this audit on December 21, 2016 — management decision was due June 21, 2017.
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