EIN: 900501338
UEI: TGLBJAYNT6N3
Audited by: Hoffman & Brobst PLLP
Oversight agency: 84 [Department of Education]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 22, 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 22, 2025 (481 days ago).
What is a management decision? →FAC accepted this audit on December 20, 2023 — management decision was due June 20, 2024.
FAC accepted this audit on December 19, 2022 — management decision was due June 19, 2023.
The District has established internal controls over compliance for the major federal programs; however, these controls failed in regard to establishing documented procurement procedures in accordance with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. This finding was reported in the prior year audit as finding number 2021-003. The District?s corrective action plan for the prior year audit filed with the Minnesota Department of Education stated that the controls over compliance would be implemented immediately. The District implemented these controls on September 20, 2021. Questioned Costs: There are no questioned costs associated with this finding. Context: During our examination of compliance with federal programs, we noted one instance of internal controls not preventing noncompliance with the requirements of the federal programs. Effect: The District did not comply with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327 for the entirety of the year ended June 30, 2022. Cause: The District did not establish documented procurement procedures for the acquisition of property or services consistent with State, local, and tribal laws and regulations and the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327 until September 20, 2021. Recommendation: We recommend that the District continue to follow the appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor?s recommendations will be adopted.
Show full finding ▾Hide full finding ▴2022-003 Controls over Compliance of Federal Programs Criteria: The District should have control procedures in place to ensure that compliance requirements applicable to federal programs are met. Condition: The District has established internal controls over compliance for the major federal programs; however, these controls failed in regard to establishing documented procurement procedures in accordance with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. This finding was reported in the prior year audit as finding number 2021-003. The District?s corrective action plan for the prior year audit filed with the Minnesota Department of Education stated that the controls over compliance would be implemented immediately. The District implemented these controls on September 20, 2021. Questioned Costs: There are no questioned costs associated with this finding. Context: During our examination of compliance with federal programs, we noted one instance of internal controls not preventing noncompliance with the requirements of the federal programs. Effect: The District did not comply with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327 for the entirety of the year ended June 30, 2022. Cause: The District did not establish documented procurement procedures for the acquisition of property or services consistent with State, local, and tribal laws and regulations and the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327 until September 20, 2021. Recommendation: We recommend that the District continue to follow the appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor?s recommendations will be adopted.
2022-003 Controls over Compliance of Federal Programs Auditor Recommendation We recommend that the District continue to follow the appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding The District implemented the appropriate controls on September 20, 2021. Chad Anderson (Superintendent) will ensure the appropriate controls over compliance in regard to federal program compliance requirements are continued to be followed. 3. Official Responsible for Insuring CAP Chad Anderson is the official responsible for insuring corrective action of the deficiency. 4. Planned Completion Date for CAP The District implemented the appropriate controls on September 20, 2021. 5. Plan to Monitor Completion of CAP Chad Anderson will be monitoring this plan.
2021-003
The District did not implement a procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327 until September 20, 2021. The policy did not cover the entire fiscal year ended June 30, 2022. This finding was reported in the prior year audit as finding number 2021-004. The District?s corrective action plan for the prior year audit filed with the Minnesota Department of Education stated that the policy would be implemented immediately. The District implemented the policy on September 20, 2021. Questioned Costs: There are no questioned costs associated with this finding. Context: The District acquired property and services with federal awards without documented procurement procedures in accordance with the requirement of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327, until formally adopted on September 20, 2021. Effect: The District did not meet federal regulations pertaining to the requirement to have and use documented procurement procedures for the acquisition of property or services consistent with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327 for the entirety of the year ended June 30, 2022. Cause: The District did not implement a written procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327 until September 20, 2021. Recommendation: We recommend that the District continue to follow the written procurement policy to ensure that the federal program compliance requirements are being followed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor?s recommendations will be adopted.
Show full finding ▾Hide full finding ▴2022-004 Procurement Policy Criteria: Per Title 2 U.S. Code of Federal Regulations ?200.318, the District must have and use documented procurement procedures for the acquisition of property or services consistent with State, local, and tribal laws and regulations and the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Condition: The District did not implement a procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327 until September 20, 2021. The policy did not cover the entire fiscal year ended June 30, 2022. This finding was reported in the prior year audit as finding number 2021-004. The District?s corrective action plan for the prior year audit filed with the Minnesota Department of Education stated that the policy would be implemented immediately. The District implemented the policy on September 20, 2021. Questioned Costs: There are no questioned costs associated with this finding. Context: The District acquired property and services with federal awards without documented procurement procedures in accordance with the requirement of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327, until formally adopted on September 20, 2021. Effect: The District did not meet federal regulations pertaining to the requirement to have and use documented procurement procedures for the acquisition of property or services consistent with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327 for the entirety of the year ended June 30, 2022. Cause: The District did not implement a written procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327 until September 20, 2021. Recommendation: We recommend that the District continue to follow the written procurement policy to ensure that the federal program compliance requirements are being followed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor?s recommendations will be adopted.
2022-004 Procurement Policy Auditor Recommendation We recommend that the District continue to follow the written procurement policy to ensure that the federal program compliance requirements are being followed. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding The District?s School Board adopted the policy on September 20, 2021. Chad Anderson (Superintendent) will ensure the written procurement policy is continued to be followed to ensure compliance with the federal program compliance requirements. 3. Official Responsible for Insuring CAP Chad Anderson is the official responsible for insuring corrective action of the deficiency. 4. Planned Completion Date for CAP A written procurement policy was adopted by the School Board on September 20, 2021. 5. Plan to Monitor Completion of CAP Chad Anderson will be monitoring this plan.
2021-004
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
The District has established internal controls over compliance for the major federal programs; however, these controls failed in regard to establishing documented procurement procedures in accordance with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Questioned Costs: There are no questioned costs associated with this finding. Context: During our examination of compliance with federal programs, we noted one instance of internal controls not preventing noncompliance with the requirements of the federal programs. Effect: The District did not comply with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Cause: The District did not establish documented procurement procedures for the acquisition of property or services consistent with State, local, and tribal laws and regulations and the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Recommendation: We recommend that the District establish appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor?s recommendations will be adopted.
Show full finding ▾Hide full finding ▴2021-003 Controls over Compliance of Federal Programs Criteria: The District should have control procedures in place to ensure that compliance requirements applicable to federal programs are met. Condition: The District has established internal controls over compliance for the major federal programs; however, these controls failed in regard to establishing documented procurement procedures in accordance with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Questioned Costs: There are no questioned costs associated with this finding. Context: During our examination of compliance with federal programs, we noted one instance of internal controls not preventing noncompliance with the requirements of the federal programs. Effect: The District did not comply with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Cause: The District did not establish documented procurement procedures for the acquisition of property or services consistent with State, local, and tribal laws and regulations and the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Recommendation: We recommend that the District establish appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor?s recommendations will be adopted.
2021-003 Controls over Compliance of Federal Programs Auditor Recommendation We recommend that the District establish appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding Chad Anderson (Superintendent) will ensure the establishment of appropriate controls to ensure compliance in regard to federal program compliance requirements. 3. Official Responsible for Insuring CAP Chad Anderson is the official responsible for insuring corrective action of the deficiency. 4. Planned Completion Date for CAP This plan will be implemented immediately. 5. Plan to Monitor Completion of CAP Chad Anderson will be monitoring this plan.
The District has not implemented a procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Questioned Costs: There are no questioned costs associated with this finding. Context: The District acquired property and services with federal awards without documented procurement procedures in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Effect: The District is not meeting federal regulations pertaining to the requirement to have and use documented procurement procedures for the acquisition of property or services consistent with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Cause: The District did not implement a written procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Recommendation: We recommend that the District adopt a written procurement policy to ensure that the federal program compliance requirements are being followed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor?s recommendations will be adopted.
Show full finding ▾Hide full finding ▴2021-004 Procurement Policy Criteria: Per Title 2 U.S. Code of Federal Regulations ?200.318, the District must have and use documented procurement procedures for the acquisition of property or services consistent with State, local, and tribal laws and regulations and the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Condition: The District has not implemented a procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Questioned Costs: There are no questioned costs associated with this finding. Context: The District acquired property and services with federal awards without documented procurement procedures in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Effect: The District is not meeting federal regulations pertaining to the requirement to have and use documented procurement procedures for the acquisition of property or services consistent with the standards of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Cause: The District did not implement a written procurement policy in accordance with the requirements of Title 2 U.S. Code of Federal Regulations ?200.317 through ?200.327. Recommendation: We recommend that the District adopt a written procurement policy to ensure that the federal program compliance requirements are being followed. Views of Responsible Officials and Planned Corrective Actions: The District agrees with the finding and the auditor?s recommendations will be adopted.
2021-004 Procurement Policy Auditor Recommendation We recommend that the District adopt a written procurement policy to ensure that the federal program compliance requirements are being followed. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding Chad Anderson (Superintendent) will ensure the adoption of a written procurement policy to ensure that the federal program compliance requirements are being followed. 3. Official Responsible for Insuring CAP Chad Anderson is the official responsible for insuring corrective action of the deficiency. 4. Planned Completion Date for CAP A written procurement policy was adopted by the School Board on September 20, 2021. 5. Plan to Monitor Completion of CAP Chad Anderson will be monitoring this plan.
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