Independent School District 108: Single Audit Reports and Findings
Independent School District 108 filed 4 single audits between 2021 and 2024; the most recently observed auditor is BERGANKDV, LTD. (2024), and the 2024 report lists 0 findings, including 1 material weakness. Data as of 2026-09-18.
Data as of Sep 18, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Independent School District 108 is recorded in NORWOOD YOUNG AMERICA, Minnesota under EIN 416000487, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $904,291 | $750,000 | BERGANKDV, LTD. | 0 | MW | 2024-06-GSAFAC-0000069409 |
| 2023 | 2023-06-30 | $787,798 | $750,000 | BERGANKDV, LTD. | 0 | MW | 2023-06-GSAFAC-0000017931 |
| 2022 | 2022-06-30 | $1,871,299 | $750,000 | BERGANKDV, LTD. | 0 | SD | 2022-06-CENSUS-0000210459 |
| 2021 | 2021-06-30 | $1,168,741 | $750,000 | EIDE BAILLY LLP | 0 | SD | 2021-06-CENSUS-0000210459 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $451,663 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $147,089 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $95,124 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $47,151 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $46,259 | No |
| 84.425U | COVID - ARP - Learning Recovery and Emergency Relief | $31,123 | No |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $23,498 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $19,033 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $13,070 | Yes |
| 84.048A | Cark Perkins, Vocational and Applied Technology | $12,530 | No |
| 84.424A | Title IV, Part A - Student Support and Academic Enrichment Program Education Stabilization Fund | $8,969 | No |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES | $8,782 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
The most recent report lists no finding.
Read next
- CPA firms that audit Minnesota nonprofits
- Minnesota single audit statistics
- Minnesota nonprofit audit requirements
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Independent School District 108 now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Independent School District 108 Single Audits and Findings (MN).” https://getauditradar.com/single-audits/mn/independent-school-district-108-416000487/. Data as of 2026-09-18.