FAC Explorer

Audit 389746

FY End
2025-06-30
Total Expended
$4.11M
Findings
3
Programs
13
Organization: Isd #482 - Little Falls (MN)
Year: 2025 Accepted: 2026-03-02
Auditor: SCHLENNER WENNER & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1175813 2025-003 Material Weakness Yes L
1175814 2025-003 Material Weakness Yes L
1175815 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $1.50M Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $751,559 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $685,989 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $500,140 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $237,400 Yes 1
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $125,000 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $110,551 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $34,041 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $31,503 Yes 0
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $15,793 Yes 0
84.425 EDUCATION STABILIZATION FUND $951 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $748 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $122 Yes 1

Contacts

Name Title Type
NCZ3NMQ9VT86 Heidi Hagen Auditee
2188210622 Jon Archer Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Independent School District No. 482 (the District) under programs of the federal government for the year ended June 30, 2025. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a select portion of the operations of Independent School District No. 482, it is not intended to and does not present the financial position or changes in financial position of Independent School District No. 482.
The District did not pass through any federal funds to subrecipients during the year ended June 30, 2025.
The District's pass-through identifier is unknown.
Nonmonetary assistance is reported in the Schedule at the fair market value of commodities received and disbursed for the USDA National School Lunch Program Commodities (ALN # 10.555). Revenues and expenditures are recorded when commodities are received.

Finding Details

Finding 2025-003
Finding 2025-003 School Nutrition Program Meal Claims Federal Program: ALN 10.553/10.555/10.559 Child Nutrition Cluster Condition: The District failed to properly report the number of student meals that were served and reported to the State via CLiCS, for which Federal funding was received. Criteria: The District is required to accurately monitor, record, and report the numbers of meals that were served to students, including how many of these meals were served to students with a free or reduced status. This reporting determines State and Federal funding the District receives for meals served. Cause: The District incorrectly reported meal claims in their CLiCS submission to the State. Effect: The failure to properly report the correct number of meals resulted in the District receiving incorrect State and Federal reimbursements for meals served. Questioned Costs: None. The maximum potential impact was below the reportable threshold under Uniform Guidance. Recommendation: We recommend that the District evaluate current procedures for accurately monitoring, recording, and reporting the number of meals served and ensure proper meal counts are reported to the State. Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.