FAC Explorer

Audit 2207

FY End
2023-06-30
Total Expended
$2.25M
Findings
4
Programs
3
Organization: Souris Valley Special Services (ND)
Year: 2023 Accepted: 2023-11-03
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1150 2023-002 Significant Deficiency - G
1151 2023-002 Significant Deficiency - G
577592 2023-002 Significant Deficiency - G
577593 2023-002 Significant Deficiency - G

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $2.16M Yes 1
84.173 Special Education_preschool Grants $65,993 Yes 1
84.369 Grants for State Assessments and Related Activities $20,000 - 0

Contacts

Name Title Type
UQC8JNKSL1K9 Kelsie Harris Auditee
7018574410 Mindy Piatz Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the "Schedule") are reported on the accrual basis of accounting. Such expenditures are recognized following the applicable cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Souris Valley Special Services does not draw for indirect administrative costs and has not elected to use the 10% de minimis cost rate. The Schedule includes the federal award activity of Souris Valley Special Services under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Souris Valley Special Services, it is not intended to and does not present the financial position, changes in net position, or cash flows of Souris Valley Special Services.

Finding Details

Finding 2023-002
2023-002:Maintenance of Effort – Significant Deficiency Criteria IDEA, Part B funds received by an LEA cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds, or a combination of state and local funds, below the level of expenditures for the preceding year. Condition Amounts submitted to the local SEA agency responsible for maintenance of effort monitoring could not be matched to the accounting records. Cause The Unit did not maintain appropriate records. Effect Inadequate controls over compliance could result in incorrect amounts being reported to the local SEA agency. Recommendation Accounting records and tables submitted to the local agency be retained for reference. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002:Maintenance of Effort – Significant Deficiency Criteria IDEA, Part B funds received by an LEA cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds, or a combination of state and local funds, below the level of expenditures for the preceding year. Condition Amounts submitted to the local SEA agency responsible for maintenance of effort monitoring could not be matched to the accounting records. Cause The Unit did not maintain appropriate records. Effect Inadequate controls over compliance could result in incorrect amounts being reported to the local SEA agency. Recommendation Accounting records and tables submitted to the local agency be retained for reference. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002:Maintenance of Effort – Significant Deficiency Criteria IDEA, Part B funds received by an LEA cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds, or a combination of state and local funds, below the level of expenditures for the preceding year. Condition Amounts submitted to the local SEA agency responsible for maintenance of effort monitoring could not be matched to the accounting records. Cause The Unit did not maintain appropriate records. Effect Inadequate controls over compliance could result in incorrect amounts being reported to the local SEA agency. Recommendation Accounting records and tables submitted to the local agency be retained for reference. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002:Maintenance of Effort – Significant Deficiency Criteria IDEA, Part B funds received by an LEA cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds, or a combination of state and local funds, below the level of expenditures for the preceding year. Condition Amounts submitted to the local SEA agency responsible for maintenance of effort monitoring could not be matched to the accounting records. Cause The Unit did not maintain appropriate records. Effect Inadequate controls over compliance could result in incorrect amounts being reported to the local SEA agency. Recommendation Accounting records and tables submitted to the local agency be retained for reference. Views of Responsible Officials and Planned Corrective Actions Indication of Repeat Finding This is a new finding in the current year.