EIN: 473077497
UEI: YKY8U7F57B69
Audited by: CliftonLarsonAllen 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 December 9, 2025. 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 9, 2026 (88 days ago).
What is a management decision? →The District did not retain documentation to support that vendors were not suspended or debarred. Criteria or specific requirement: Federal guidelines require grant recipients to perform verification procedures that a vendor is not federally suspended or debarred prior to entering into a covered transaction. Questioned costs: None. The vendor was not federally suspended or debarred. Context: During suspension and debarment testing, one of the three covered transactions we tested did not have support retained that the vendor was not federally suspended or debarred. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could results 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. Cause: Oversight. Repeat finding: No. Recommendation: We recommend the District implement additional procedures to ensure suspension and debarment documentation is retained. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: Unknown - 2025 Pass-Through Agency and Pass-Through Number: Minnesota Department of Education – H027A240087, H173A240086, H181A240029 Award Period: Year Ended June 30, 2025 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Condition: The District did not retain documentation to support that vendors were not suspended or debarred. Criteria or specific requirement: Federal guidelines require grant recipients to perform verification procedures that a vendor is not federally suspended or debarred prior to entering into a covered transaction. Questioned costs: None. The vendor was not federally suspended or debarred. Context: During suspension and debarment testing, one of the three covered transactions we tested did not have support retained that the vendor was not federally suspended or debarred. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could results 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. Cause: Oversight. Repeat finding: No. Recommendation: We recommend the District implement additional procedures to ensure suspension and debarment documentation is retained. Views of responsible officials: There is no disagreement with the audit finding.
SUSPENSION AND DEBARMENT Recommendation: We recommend the District implement additional procedures to ensure suspension and debarment documentation is retained. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The Cooperative will retain documentation of their review Official Responsible for Ensuring CAP: Amy Stahlback, Controller Planned Completion Date for CAP: June 30, 2026
FAC accepted this audit on November 20, 2024 — management decision was due May 20, 2025.
FAC accepted this audit on November 8, 2023 — management decision was due May 8, 2024.
FAC accepted this audit on November 14, 2022 — management decision was due May 14, 2023.
FAC accepted this audit on November 15, 2021 — management decision was due May 15, 2022.
FAC accepted this audit on November 12, 2020 — management decision was due May 12, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
2019-001 SUSPENSION AND DEBARMENT REVIEW Federal Agency: U.S. Department of Education Federal Program Title: Special Education Grants to States CFDA Number: 84.027, 84.173 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A180087, H173A180086 Compliance Requirement Affected: Procurement, Suspension and Debarment Award Period: Year Ended June 30, 2019 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Per 2 CFR section 180.995, the Agency is to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Context: During our testing of procurement, it was noted that 1 out of 1 vendors selected did not have proper evidence of review. Questioned Costs: Not applicable. Cause: Oversight. Possible Effect: A disbursement might be made to an unauthorized vendor. Repeat Finding: Not applicable Recommendation: We recommend the Cooperative review suspension and debarment before entering into contracts with vendors. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2019-001 SUSPENSION AND DEBARMENT REVIEW Federal Agency: U.S. Department of Education Federal Program Title: Special Education Grants to States CFDA Number: 84.027, 84.173 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A180087, H173A180086 Compliance Requirement Affected: Procurement, Suspension and Debarment Award Period: Year Ended June 30, 2019 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Per 2 CFR section 180.995, the Agency is to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Context: During our testing of procurement, it was noted that 1 out of 1 vendors selected did not have proper evidence of review. Questioned Costs: Not applicable. Cause: Oversight. Possible Effect: A disbursement might be made to an unauthorized vendor. Repeat Finding: Not applicable Recommendation: We recommend the Cooperative review suspension and debarment before entering into contracts with vendors. Views of Responsible Officials: There is no disagreement with the audit finding.
2019-001 SPECIAL EDUCATION GRANTS TO STATES ? CFDA #84.027, 84.173. GRANT PERIOD ? YEAR ENDED JUNE 30, 2019; SUSPENSION & DEBARRMENT Recommendation: It is recommended the Cooperative has proper review and documentation of review of all vendors over $25,000 Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Cooperative will review all new vendors over $25,000 for suspension or debarment. Name of the contact person responsible for corrective action plan: Amy Stahlback, Accountant Planned completion date for corrective action plan: June 30, 2020
FAC accepted this audit on December 4, 2018 — management decision was due June 4, 2019.
FAC accepted this audit on December 5, 2017 — management decision was due June 5, 2018.
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 2017.
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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