EIN: 851299384
UEI: JNEWZWBPL8H3
Audited by: Walker, Giroux & Hahne, LLC
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 31, 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 July 31, 2024 (769 days ago).
What is a management decision? →FAC accepted this audit on January 16, 2023 — management decision was due July 16, 2023.
FAC accepted this audit on January 19, 2022 — management decision was due July 19, 2022.
2021-004. SEGREGATION OF DUTIES DEPARTMENT OF AGRICULTURE Child Nutrition Cluster AL# 10.555 and 10.559 - Grant Period - Year ended June 30, 2021 - Passed through State of Minnesota DEPARTMENT OF TREASURY COVID-19 - Corona Relief Funds AL# 21.019 - Grant Period - Year ended June 30, 2021 - Passed through State of Minnesota DEPARTMENT OF EDUCATION COVID-19 - Elementary and Secondary School Education Relief Fund (ESSER) - 90% Formula Allocation AL# 84.425 - Grant Period - Year ended June 30, 2021 - Passed through State of Minnesota Criteria The concentration of duties and responsibilities in a limited number of individuals is not desirable from an internal accounting control point of view. Condition Due to the limited number of personnel within the District's business office, the segregation of accounting functions necessary to ensure adequate internal accounting control is not possible. Effect Because of the weakness in segregation of duties, the District has not provided adequate internal control. Cause This occurred because of staffing limitations caused by fiscal constraints. Recommendations Officials and management of the District should constantly be aware of this condition, attempt to segregate duties as much as possible and provide oversight to partially compensate for this deficiency. Views of Responsible Officials and Planned Corrective Action Management agrees with the audit finding. The business manager will continue to monitor all transactions and the District's administration will structure the duties of office and school personnel to ensure sufficient internal controls over federal awards are in place within the District's staffing limitations and funding constraints
Show full finding ▾Hide full finding ▴2021-004. SEGREGATION OF DUTIES DEPARTMENT OF AGRICULTURE Child Nutrition Cluster AL# 10.555 and 10.559 - Grant Period - Year ended June 30, 2021 - Passed through State of Minnesota DEPARTMENT OF TREASURY COVID-19 - Corona Relief Funds AL# 21.019 - Grant Period - Year ended June 30, 2021 - Passed through State of Minnesota DEPARTMENT OF EDUCATION COVID-19 - Elementary and Secondary School Education Relief Fund (ESSER) - 90% Formula Allocation AL# 84.425 - Grant Period - Year ended June 30, 2021 - Passed through State of Minnesota Criteria The concentration of duties and responsibilities in a limited number of individuals is not desirable from an internal accounting control point of view. Condition Due to the limited number of personnel within the District's business office, the segregation of accounting functions necessary to ensure adequate internal accounting control is not possible. Effect Because of the weakness in segregation of duties, the District has not provided adequate internal control. Cause This occurred because of staffing limitations caused by fiscal constraints. Recommendations Officials and management of the District should constantly be aware of this condition, attempt to segregate duties as much as possible and provide oversight to partially compensate for this deficiency. Views of Responsible Officials and Planned Corrective Action Management agrees with the audit finding. The business manager will continue to monitor all transactions and the District's administration will structure the duties of office and school personnel to ensure sufficient internal controls over federal awards are in place within the District's staffing limitations and funding constraints
REPRESENTATION OF INDEPENDENT SCHOOL DISTRICT NO. 2909, ROCK RIDGE SCHOOLS, MINNESOTA CORRECTIVE ACTION PLAN Year Ended June 30, 2021 Finding Number: 2021-004 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Dr. Noel Schmidt, Superintendent Corrective Action Planned The business manager will continue to monitor all transactions and the District's administration will structure the duties of office and school personnel to ensure sufficient internal controls over federal awards are in place within the District's staffing limitations and funding constraints. Anticipated Completion Date September 30, 2022. Dr. Noel Schmidt, Superintendent
2020-004
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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