Independent School District NO. 139: Single Audit Reports and Findings
Independent School District NO. 139 filed 3 single audits between 2022 and 2024; the most recently observed auditor is LB Carlson (2024), and the 2024 report lists 2 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 NO. 139 is recorded in RUSH CITY, Minnesota under EIN 416008251, 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 | $1,263,471 | $750,000 | LB Carlson | 2 | MW / SD | 2024-06-GSAFAC-0000352212 |
| 2023 | 2023-06-30 | $1,166,261 | $750,000 | MALLOY, MONTAGUE, KARNOWSKI, RADOSEVICH & CO., P.A. | 3 | MW / SD | 2023-06-GSAFAC-0000027675 |
| 2022 | 2022-06-30 | $1,304,951 | $750,000 | MALLOY, MONTAGUE, KARNOWSKI, RADOSEVICH & CO., P.A. | 4 | MW / SD | 2022-06-GSAFAC-0000001870 |
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 |
|---|---|---|---|
| 84.425 | EDUCATION STABILIZATION FUND | $660,096 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $278,786 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $150,254 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $74,931 | No |
| 84.371 | COMPREHENSIVE LITERACY DEVELOPMENT | $63,059 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $26,697 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $5,024 | No |
| 10.185 | LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM | $3,971 | No |
| 10.649 | PANDEMIC EBT ADMINISTRATIVE COSTS | $653 | 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.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2024-002 | I | Significant deficiency | Yes |
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- CPA firms that audit Minnesota nonprofits
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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 NO. 139 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 NO. 139 Single Audits.” https://getauditradar.com/single-audits/mn/independent-school-district-no-139-416008251/. Data as of 2026-09-18.