Independent School District No. 381: Single Audit Reports and Findings
Independent School District No. 381 filed 10 single audits between 2016 and 2025; the most recently observed auditor is CLIFTONLARSONALLEN LLP (2025), and the 2025 report lists 7 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. 381 is recorded in TWO HARBORS, Minnesota under EIN 416001896, 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 | $1,218,564 | $750,000 | CLIFTONLARSONALLEN LLP | 7 | MW | 2025-06-GSAFAC-0000392622 |
| 2024 | 2024-06-30 | $2,256,048 | $750,000 | CLIFTONLARSONALLEN LLP | 0 | MW / SD | 2024-06-GSAFAC-0000344170 |
| 2023 | 2023-06-30 | $2,078,005 | $750,000 | CLIFTONLARSONALLEN LLP | 4 | MW | 2023-06-GSAFAC-0000004395 |
| 2022 | 2022-06-30 | $2,337,672 | $750,000 | CLIFTONLARSONALLEN LLP | 12 | MW | 2022-06-CENSUS-0000151854 |
| 2021 | 2021-06-30 | $1,855,128 | $750,000 | CLIFTONLARSONALLEN LLP | 8 | MW | 2021-06-CENSUS-0000151854 |
| 2020 | 2020-06-30 | $800,268 | $750,000 | CLIFTONLARSONALLEN LLP | 0 | SD | 2020-06-CENSUS-0000151854 |
| 2019 | 2019-06-30 | $770,042 | $750,000 | CLIFTONLARSONALLEN LLP | 0 | SD | 2019-06-CENSUS-0000151854 |
| 2018 | 2018-06-30 | $996,644 | $750,000 | WIPFLI LLP | 0 | SD | 2018-06-CENSUS-0000151854 |
| 2017 | 2017-06-30 | $856,183 | $750,000 | WIPFLI LLP | 0 | — | 2017-06-CENSUS-0000151854 |
| 2016 | 2016-06-30 | $902,131 | $750,000 | WIPFLI LLP | 0 | — | 2016-06-CENSUS-0000151854 |
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 | $402,113 | Yes |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $290,064 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $213,166 | Yes |
| 32.004 | UNIVERSAL SERVICE FUND - SCHOOLS AND LIBRARIES | $104,095 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $74,487 | Yes |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $46,004 | Yes |
| 84.048 | CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES | $38,980 | No |
| 84.173 | SPECIAL EDUCATION PRESCHOOL GRANTS | $21,978 | Yes |
| 84.367 | SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) | $14,091 | No |
| 84.181 | SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES | $8,452 | No |
| 84.358 | RURAL EDUCATION | $4,119 | No |
| 10.560 | STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION | $1,015 | 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 | E | Material weakness | No |
| 2025-006 | AB | Material weakness | No |
| 2025-007 | AB | Material weakness | No |
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 No. 381 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. 381 Single Audits.” https://getauditradar.com/single-audits/mn/independent-school-district-no-381-416001896/. Data as of 2026-09-18.