EIN: 474405755
UEI: JMRATJMNNDU9
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 January 20, 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 July 20, 2026 (46 days ago).
What is a management decision? →FAC accepted this audit on January 2, 2025 — management decision was due July 2, 2025.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER – FEDERAL ALN 84.027 AND 84.173 2024-001 Internal Control Over Compliance with Federal Suspension and Debarment Requirements Criteria – 2 CFR § 180 and 2 CFR § 200 requires Rum River Special Education Cooperative (the Cooperative) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the special education cluster federal programs. Condition – During our audit, we noted that the Cooperative did not have sufficient controls in place within the special education cluster federal programs to assure compliance with contracting for goods and 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. Questioned Costs – None. Our testing did not indicate any instances of noncompliance with this requirement. Context – The Cooperative did not obtain appropriate documentation that the parties with whom the Cooperative was contracting were not suspended or debarred prior to expending over $25,000 with two of three vendors tested. This was not a statistically valid sample. Repeat Finding – This is a current and prior year finding. Cause – The Cooperative has properly designed internal controls in place over suspension and debarment requirements applicable to special education cluster federal programs. However, the control procedures were not being performed consistently in a timely manner. Effect – Noncompliance with the suspension and debarment requirements could result in the Cooperative 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. Recommendation – We recommend that the Cooperative review their procedures relating to suspension and debarment requirements to ensure timely verification and documentation that any vendor with which the Cooperative contracts for goods or services exceeding $25,000 is not suspended or debarred from participating in contracts involving federal funds. View of Responsible Official and Planned Corrective Actions – The Cooperative agrees with the finding. The Cooperative will review and update its policies and procedures relating to suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance requirements. The Cooperative 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 EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER – FEDERAL ALN 84.027 AND 84.173 2024-001 Internal Control Over Compliance with Federal Suspension and Debarment Requirements Criteria – 2 CFR § 180 and 2 CFR § 200 requires Rum River Special Education Cooperative (the Cooperative) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the special education cluster federal programs. Condition – During our audit, we noted that the Cooperative did not have sufficient controls in place within the special education cluster federal programs to assure compliance with contracting for goods and 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. Questioned Costs – None. Our testing did not indicate any instances of noncompliance with this requirement. Context – The Cooperative did not obtain appropriate documentation that the parties with whom the Cooperative was contracting were not suspended or debarred prior to expending over $25,000 with two of three vendors tested. This was not a statistically valid sample. Repeat Finding – This is a current and prior year finding. Cause – The Cooperative has properly designed internal controls in place over suspension and debarment requirements applicable to special education cluster federal programs. However, the control procedures were not being performed consistently in a timely manner. Effect – Noncompliance with the suspension and debarment requirements could result in the Cooperative 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. Recommendation – We recommend that the Cooperative review their procedures relating to suspension and debarment requirements to ensure timely verification and documentation that any vendor with which the Cooperative contracts for goods or services exceeding $25,000 is not suspended or debarred from participating in contracts involving federal funds. View of Responsible Official and Planned Corrective Actions – The Cooperative agrees with the finding. The Cooperative will review and update its policies and procedures relating to suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance requirements. The Cooperative has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER – FEDERAL ALN 84.027 AND 84.173 2024-001 Internal Control Over Compliance with Federal Suspension and Debarment Requirements Finding Summary 2 CFR § 180 and CFR § 200 requires Rum River Special Education Cooperative (the Cooperative) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements. The Cooperative did not have sufficient controls in place within its special education cluster federal programs to assure 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 Cooperative has reviewed policies and procedures relating to suspension and debarment, and will ensure timely verification and documentation is obtained that all parties with which it it contracts for goods or services are eligible to participate in contracts involving the federal program expenditures. Official Responsible – Tracy Wells, Finance and HR Director. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – Tracy Wells, Finance and HR Director, will assure appropriate controls are in place relating to suspension and debarment and that they are being performed consistently and in a timely manner to ensure compliance with the Uniform Guidance requirements.
2023-001
FAC accepted this audit on January 30, 2024 — management decision was due July 30, 2024.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER (INCLUDING COVID-19 FUNDING) – FEDERAL ALN 84.027 AND 84.173 2023-001 Internal Control Over Compliance with Federal Suspension and Debarment Requirements Criteria – 2 CFR § 180 and 2 CFR § 200 requires the Cooperative to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the special education cluster federal programs. Condition – During our audit, we noted that the Cooperative did not have sufficient controls in place within the special education cluster federal programs to assure compliance with contracting for goods and 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. Questioned Costs – Not applicable. Context – The Cooperative did not obtain appropriate documentation for one of one vendors tested. This was not a statistically valid sample. Repeat Finding – This is a current year finding. Cause – This was an oversight by district personnel. Effect – Noncompliance with the suspension and debarment requirements could result in the Cooperative 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. Recommendation – We recommend that the Cooperative review their procedures relating to suspension and debarment requirements to ensure they are in compliance with Uniform Guidance requirements. View of Responsible Official and Planned Corrective Actions – The Cooperative agrees with the finding. The Cooperative will review and update its policies and procedures relating to suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance requirements. The Cooperative 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 EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER (INCLUDING COVID-19 FUNDING) – FEDERAL ALN 84.027 AND 84.173 2023-001 Internal Control Over Compliance with Federal Suspension and Debarment Requirements Criteria – 2 CFR § 180 and 2 CFR § 200 requires the Cooperative to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the special education cluster federal programs. Condition – During our audit, we noted that the Cooperative did not have sufficient controls in place within the special education cluster federal programs to assure compliance with contracting for goods and 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. Questioned Costs – Not applicable. Context – The Cooperative did not obtain appropriate documentation for one of one vendors tested. This was not a statistically valid sample. Repeat Finding – This is a current year finding. Cause – This was an oversight by district personnel. Effect – Noncompliance with the suspension and debarment requirements could result in the Cooperative 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. Recommendation – We recommend that the Cooperative review their procedures relating to suspension and debarment requirements to ensure they are in compliance with Uniform Guidance requirements. View of Responsible Official and Planned Corrective Actions – The Cooperative agrees with the finding. The Cooperative will review and update its policies and procedures relating to suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance requirements. The Cooperative has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER (INCLUDING COVID-19 FUNDING) – FEDERAL ALN 84.027 AND 84.173 2023-001 Internal Control Over Compliance with Federal Suspension and Debarment Requirements Finding Summary 2 CFR § 180 and CFR § 200 requires the Cooperative to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements. The Cooperative did not have sufficient controls in place within its special education cluster federal programs to assure 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 Cooperative 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 – Tracy Wells, Business Manager. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – Tracy Wells, Business Manager, will assure appropriate controls are in place, and will review internal control procedures relating to suspension and debarment to ensure they are in line with the Uniform Guidance requirements.
FAC accepted this audit on January 8, 2023 — management decision was due July 8, 2023.
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
FAC accepted this audit on January 4, 2021 — management decision was due July 4, 2021.
FAC accepted this audit on January 5, 2020 — management decision was due July 5, 2020.
FAC accepted this audit on January 2, 2019 — management decision was due July 2, 2019.
FAC accepted this audit on January 3, 2018 — management decision was due July 3, 2018.
FAC accepted this audit on December 27, 2016 — management decision was due June 27, 2017.
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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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