FAC Explorer

Audit 395196

FY End
2025-06-30
Total Expended
$2.07M
Findings
6
Programs
14
Organization: Independent School District #256 (MN)
Year: 2025 Accepted: 2026-03-27
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1190894 2025-002 Material Weakness Yes I
1190895 2025-002 Material Weakness Yes I
1190896 2025-002 Material Weakness Yes I
1190897 2025-002 Material Weakness Yes I
1190898 2025-002 Material Weakness Yes I
1190899 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $460,702 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $224,696 Yes 1
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $119,619 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $107,655 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $92,419 Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $79,343 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $36,831 Yes 0
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $30,187 Yes 0
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $19,321 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $8,949 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $4,321 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $2,496 Yes 1
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $440 Yes 0
84.425 EDUCATION STABILIZATION FUND $66 Yes 0

Contacts

Name Title Type
JY1YB1GVE536 Christopher Muhvich Auditee
6513854505 Craig W. Popenhagen 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. 256 (the District) under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position or changes in net position or fund balance of the District.
The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Schedule of Expenditures of Federal Awards includes certain federal awards received as nonmonetary assistance. During the year ended June 30, 2025, the District received food commodities under the National School Lunch Program (Assistance Listing Number 10.555) from the U.S. Department of Agriculture. These commodities are reported on the Schedule of Expenditures of Federal Awards at fair value at the date of receipt, as determined by the U.S. Department of Agriculture.

Finding Details

Finding 2025-002
SUSPENSION AND DEBARMENT Type of Finding: Significant deficiency in internal control over compliance Other matters Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0256-000 Award Period: July 1, 2024 – June 30, 2025 Criteria or Specific Requirement: Per 2 CRF section 180.995, the District should have controls in place to review vendors showing they are not excluded or debarred for participating in procurement transactions that use federal funds. Condition: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Questioned Costs: None. Context: During suspension and debarment testing, it was noted that the district was not retaining documentation of Sam.Gov searches. Cause: Oversight. Effect: Lack of proper documentation of controls over compliance with suspension and debarment requirements could result in paying suspended or debarred vendors. This could ultimately result in questioned costs. After review of vendors, it was noted that no vendors used were on the suspension or debarment list. Repeat Finding: Yes. 2024-001. Recommendation: We recommend the District implement procedures and controls to ensure vendors are not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will train employees on the UGG policy.