ISD #97 Moose Lake: Single Audit Reports and Findings
ISD #97 Moose Lake filed 3 single audits between 2021 and 2023; the most recently observed auditor is BERGANKDV, LTD. (2023), and the 2023 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; ISD #97 Moose Lake is recorded in MOOSE LAKE, Minnesota under EIN 416000446, 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 | $879,000 | $750,000 | BERGANKDV, LTD. | 0 | SD | 2023-06-GSAFAC-0000007603 |
| 2022 | 2022-06-30 | $1,042,890 | $750,000 | BERGANKDV, LTD. | 0 | — | 2022-06-CENSUS-0000151719 |
| 2021 | 2021-06-30 | $979,283 | $750,000 | BERGANKDV, LTD. | 0 | — | 2021-06-CENSUS-0000151719 |
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 | Elementary and Secondary School Education Relief (ESSER) III Fund - COVID-19 | $173,361 | Yes |
| 10.555 | Type A Lunch | $160,185 | No |
| 84.027 | Special Education | $142,758 | No |
| 84.010 | Title I, Part A | $77,138 | No |
| 21.027 | Pandemic Enrollment Loss | $53,721 | No |
| 84.358 | Title V, Part A - Small, Rural education achievement program | $43,664 | No |
| 10.553 | School Breakfast | $40,063 | No |
| 10.555 | Commodities | $29,020 | No |
| 84.027 | ARP IDEA Part B Section 611 - COVID-19 | $26,801 | No |
| 10.555 | Supply Chain Assistance - COVID-19 | $25,324 | No |
| 93.323 | Minnesota COVID-19 Testing Program - COVID-19 | $20,001 | No |
| 84.425 | ESSER III Fund - Learning Loss - COVID-19 | $16,952 | Yes |
| 84.367 | Title II, Part A - Improving Teacher Quality | $14,295 | No |
| 21.027 | ARP Summer Academic Enrichment and Mental Health - COVID-19 | $11,488 | No |
| 84.424 | Title IV, Part A - Student Support and Academic Enrichment | $11,023 | No |
| 84.425 | Learning Recovery - Lost Instructional Time | $9,999 | Yes |
| 84.425 | American Rescue Plan - Homeless II | $8,494 | Yes |
| 84.173 | Disabled Early Education | $7,741 | No |
| 84.173 | ARP IDEA Part B Section 619 - Preschool Grants for Children with Disabilities | $2,359 | No |
| 84.048 | Carl Perkins | $1,997 | No |
| 21.027 | Summer Preschool Program - COVID-19 | $1,726 | No |
| 84.181 | Infants and Toddlers | $890 | 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 ISD #97 Moose Lake 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. “ISD #97 Moose Lake Single Audits and Findings (MN).” https://getauditradar.com/single-audits/mn/isd-97-moose-lake-416000446/. Data as of 2026-09-18.