INDEPENDENT SCHOOL DISTRICT NO. 197: Single Audit Reports and Findings
INDEPENDENT SCHOOL DISTRICT NO. 197 filed 10 single audits between 2016 and 2025; the most recently observed auditor is LB Carlson (2025), and the 2025 report lists 16 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. 197 is recorded in MENDOTA HEIGHTS, Minnesota under EIN 416007628, 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 |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $5,193,254 | $750,000 | LB Carlson | 16 | MW / SD | 2025-06-GSAFAC-0000428472 |
| 2024 | 2024-06-30 | $5,907,150 | $750,000 | LB Carlson | 16 | MW / SD | 2025-06-GSAFAC-0000385340 |
| 2023 | 2023-06-30 | $8,874,512 | $750,000 | MALLOY, MONTAGUE, KARNOWSKI, RADOSEVICH & CO., P.A. | 4 | SD | 2023-06-GSAFAC-0000032256 |
| 2022 | 2022-06-30 | $11,935,410 | $750,000 | MALLOY, MONTAGUE, KARNOWSKI, RADOSEVICH & CO., P.A. | 0 | — | 2022-06-CENSUS-0000151762 |
| 2021 | 2021-06-30 | $7,697,179 | $750,000 | MALLOY, MONTAGUE, KARNOWSKI, RADOSEVICH & CO., P.A. | 0 | — | 2021-06-CENSUS-0000151762 |
| 2020 | 2020-06-30 | $3,841,074 | $750,000 | MALLOY, MONTAGUE, KARNOWSKI, RADOSEVICH & CO., P.A. | 0 | — | 2020-06-CENSUS-0000151762 |
| 2019 | 2019-06-30 | $3,978,306 | $750,000 | MALLOY, MONTAGUE, KARNOWSKI, RADOSEVICH & CO., P.A. | 2 | MW | 2019-06-CENSUS-0000151762 |
| 2018 | 2018-06-30 | $3,807,673 | $750,000 | MALLOY, MONTAGUE, KARNOWSKI, RADOSEVICH & CO., P.A. | 0 | — | 2018-06-CENSUS-0000151762 |
| 2017 | 2017-06-30 | $3,841,106 | $750,000 | MALLOY, MONTAGUE, KARNOWSKI, RADOSEVICH & CO., P.A. | 4 | SD | 2017-06-CENSUS-0000151762 |
| 2016 | 2016-06-30 | $3,690,323 | $750,000 | MALLOY, MONTAGUE, KARNOWSKI, RADOSEVICH & CO., P.A. | 2 | SD | 2016-06-CENSUS-0000151762 |
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 PROGRAM | $1,768,097 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $1,637,072 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $608,663 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $563,429 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $248,192 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $134,503 | Yes |
| 84.365 | ENGLISH LANGUAGE ACQUISITION STATE GRANTS | $119,655 | No |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES | $56,272 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $43,855 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $13,516 | 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 |
|---|---|---|---|
| 2025-005 | I | Significant deficiency | Yes |
| 2025-006 | A | Significant deficiency | No |
| 2025-007 | P | Other | Yes |
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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. 197 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. 197 Single Audits.” https://getauditradar.com/single-audits/mn/independent-school-district-no-197-416007628/. Data as of 2026-09-18.