Independent School District #738: Single Audit Reports and Findings
Independent School District #738 filed 3 single audits between 2021 and 2023; the most recently observed auditor is BERGANKDV, LTD. (2023), and the 2023 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 #738 is recorded in HOLDINGFORD, Minnesota under EIN 416003974, 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 |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-06-30 | $1,408,579 | $750,000 | BERGANKDV, LTD. | 0 | MW | 2023-06-GSAFAC-0000006971 |
| 2022 | 2022-06-30 | $1,711,867 | $750,000 | BERGANKDV, LTD. | 0 | SD | 2022-06-CENSUS-0000152038 |
| 2021 | 2021-06-30 | $1,392,979 | $750,000 | BERGANKDV, LTD. | 0 | SD | 2021-06-CENSUS-0000152038 |
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 |
|---|---|---|---|
| 10.555 | National School Lunch | $290,359 | No |
| 84.425 | COVID-19 - American Rescue Plan - Elementary and Secondary Schools Emergency Relief Fund | $285,966 | Yes |
| 84.425 | COVID-19 - Elementary and Secondary School Education Relief (ESSER) II Fund | $237,528 | Yes |
| 93.323 | COVID-19 - Minnesota COVID-19 Testing Program | $139,659 | No |
| 84.027 | Special Education | $121,291 | No |
| 10.553 | School Breakfast | $82,022 | No |
| 10.555 | Commodities Programs | $65,346 | No |
| 84.010 | Title I, Part A | $41,941 | No |
| 84.425 | COVID-19 - Expanded Summer Learning - ESSER | $30,338 | Yes |
| 84.027 | Mandatory Coordinated Intervening Services | $24,636 | No |
| 84.367 | Title II, Part A - Improving Teacher Quality | $23,694 | No |
| 84.425 | COVID-19 - Learning Recovery - Lost Instructional Time | $19,847 | Yes |
| 21.027 | COVID-19 - American Rescue Plan Summer Academic | $19,585 | No |
| 84.173 | Disabled Early Education | $7,591 | No |
| 10.575 | Food Farm to School Grant | $6,697 | No |
| 21.027 | COVID-19 - Pandemic Enrollment Loss | $5,751 | No |
| 84.048 | Carl Perkins | $5,063 | No |
| 84.027 | COVID-19 - ARP Individuals with Disabilities Education Act - Preschool Grants for children with disabilities | $1,031 | No |
| 84.027 | COVID-19 - ARP Individuals with Disabilities Education Act - Corrdinated Early Intervention Services | $234 | 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
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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 #738 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 #738 Single Audits and Findings (MN).” https://getauditradar.com/single-audits/mn/independent-school-district-738-416003974/. Data as of 2026-09-18.