Independent School District No. 318: Single Audit Reports and Findings
Independent School District No. 318 filed 10 single audits between 2016 and 2025; the most recently observed auditor is BERGANKDV, LTD. (2025), and the 2025 report lists 0 findings. 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. 318 is recorded in GRAND RAPIDS, Minnesota under EIN 415000159, 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 | $4,172,582 | $750,000 | BERGANKDV, LTD. | 0 | SD | 2025-06-GSAFAC-0000390075 |
| 2024 | 2024-06-30 | $7,698,210 | $750,000 | BERGANKDV, LTD. | 0 | SD | 2024-06-GSAFAC-0000063458 |
| 2023 | 2023-06-30 | $7,099,307 | $750,000 | BERGANKDV, LTD. | 0 | SD | 2023-06-GSAFAC-0000016888 |
| 2022 | 2022-06-30 | $7,795,628 | $750,000 | BERGANKDV, LTD. | 0 | — | 2022-06-CENSUS-0000151835 |
| 2021 | 2021-06-30 | $6,462,184 | $750,000 | WIPFLI LLP | 0 | — | 2021-06-CENSUS-0000151835 |
| 2020 | 2020-06-30 | $3,759,742 | $750,000 | WIPFLI LLP | 0 | SD | 2020-06-CENSUS-0000151835 |
| 2019 | 2019-06-30 | $3,774,592 | $750,000 | WIPFLI LLP | 0 | SD | 2019-06-CENSUS-0000151835 |
| 2018 | 2018-06-30 | $4,540,644 | $750,000 | WIPFLI LLP | 0 | SD | 2018-06-CENSUS-0000151835 |
| 2017 | 2017-06-30 | $4,066,990 | $750,000 | WIPFLI LLP | 0 | SD | 2017-06-CENSUS-0000151835 |
| 2016 | 2016-06-30 | $3,756,739 | $750,000 | WIPFLI LLP | 0 | SD | 2016-06-CENSUS-0000151835 |
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 | $926,325 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $925,665 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $716,465 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $342,204 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $265,400 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $176,749 | No |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $165,317 | No |
| 10.665 | SCHOOLS AND ROADS - GRANTS TO STATES | $132,778 | No |
| 84.060 | INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES | $119,809 | No |
| 93.276 | DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS | $113,612 | No |
| 10.559 | SUMMER FOOD SERVICE PROGRAM FOR CHILDREN | $65,393 | No |
| 84.424 | STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM | $63,790 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $45,208 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $29,705 | Yes |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES | $27,148 | No |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $24,062 | No |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $19,512 | No |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $10,377 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $2,244 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $819 | 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 No. 318 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. 318 Single Audits.” https://getauditradar.com/single-audits/mn/independent-school-district-no-318-415000159/. Data as of 2026-09-18.