FAC Explorer

Audit 379273

FY End
2025-06-30
Total Expended
$909,474
Findings
2
Programs
5
Organization: Runestone Area Education District (MN)
Year: 2025 Accepted: 2026-01-06
Auditor: ABDO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1167876 2025-003 Material Weakness Yes M
1167877 2025-003 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $754,706 Yes 1
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES (PERKINS V) $104,396 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $28,978 Yes 1
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES AGES BIRTH TO 2 $19,412 Yes 0
84.425 COVID-19 Education Stabilization Fund Under the Coronavirus Aid Relief, and Economic Security Act Learning Recovery - Lost Instructional Time $1,982 Yes 0

Contacts

Name Title Type
NH5RV6U9K4M7 Jessica Olson Auditee
9374358584 Thomas Olinger Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Runestone Area Education District, Alexandria, Minnesota, (RAED) for the year ended June 30, 2025. RAED's reporting entity is defined in Note 1A to RAED's financial statements. The information in this schedule is presented in accordance with the requirement of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. All Federal awards received directly from Federal agencies as well as Federal awards passed through other government agencies are included on the schedule.
Pass-through entity identifying numbers, if any, are presented where available.
Of the Federal expenditures presented in the schedule, RAED provided Federal awards to subrecipients.

Finding Details

Finding 2025-003
Subrecipient Monitoring Departments of Education Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.027/84.173 Special Education Cluster Condition: During our audit, we found that RAED did not have proper subrecipient monitoring documentation related to approvals and communication of subaward terms and conditions. Criteria: 2 CFR section 200.332, Requirements for pass-through entities, requires RAED to communicate subaward terms and conditions with subrecipient and to monitor the subawards for authorized purposes in compliance with Federal statutes, regulation and the terms and conditions. Cause: Communication to subrecipients about terms and conditions of the subaward was not sent out during the fiscal year. It was also noted that there was a missed approval of a reimbursement request during staff turnover. Effect: RAED is not incompliance with Federal Award Programs. Recommendation: We recommend RAED review their procedures in place to determine if any improvements can be made to ensure compliance with subrecipient monitoring. Management Response: There is no disagreement with the audit finding.