FAC Explorer

Audit 322110

FY End
2023-12-31
Total Expended
$3.17M
Findings
4
Programs
4
Organization: Souris Basin Planning Council (ND)
Year: 2023 Accepted: 2024-09-29
Auditor: Wohlenberg Ritzman & CO LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499292 2022-001 - Yes P
499293 2022-001 - Yes P
1075734 2022-001 - Yes P
1075735 2022-001 - Yes P

Programs

ALN Program Spent Major Findings
94.006 Americorps State and National 94.006 $195,266 - 0
11.302 Economic Development Support for Planning Organizations $140,000 - 0
11.307 Economic Adjustment Assistance $110,765 Yes 1
94.013 Americorps Volunteers in Service to America 94.013 $80,758 - 0

Contacts

Name Title Type
ZTMNY421QFR5 Briselda Hernandez Auditee
7012551982 Jessica Gadeken Auditor
No contacts on file

Notes to SEFA

Title: Loan Programs Accounting Policies: Expenditures reported in the schedule of expenditures of federal awards (the “Schedule”) are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Souris Basin Planning Council under programs of the federal government for the year ended December 31, 2023 and 2022. 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 Basin Planning Council, it is not intended to and does not present the financial statements of the governmental activities, each major fund, and remaining fund information of Souris Basin Planning Council. De Minimis Rate Used: N Rate Explanation: The Council has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The following is the calculation of the federal expenditures of the Resiliency Fund Revolving Loan Fund for the years ended December 31, 2023 and 2022: See the Notes to the SEFA for table.
Title: Federal Portion of Grant Income Calculation Accounting Policies: Expenditures reported in the schedule of expenditures of federal awards (the “Schedule”) are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Souris Basin Planning Council under programs of the federal government for the year ended December 31, 2023 and 2022. 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 Basin Planning Council, it is not intended to and does not present the financial statements of the governmental activities, each major fund, and remaining fund information of Souris Basin Planning Council. De Minimis Rate Used: N Rate Explanation: The Council has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Council received funds from multiple agencies which were comprised of both federal and non-federal dollars. The calculation of the federal amounts of funding for proper presentation in the schedule of expenditures of federal awards are as follows: See the Notes to the SEFA for table.
Title: Reconciliation of SEFA Schedule to Financial Statements Accounting Policies: Expenditures reported in the schedule of expenditures of federal awards (the “Schedule”) are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Souris Basin Planning Council under programs of the federal government for the year ended December 31, 2023 and 2022. 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 Basin Planning Council, it is not intended to and does not present the financial statements of the governmental activities, each major fund, and remaining fund information of Souris Basin Planning Council. De Minimis Rate Used: N Rate Explanation: The Council has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The following schedule ties the total amount of federal awards as stated on the SEFA schedule to the financial statements: See Notes to the SEFA for table.

Finding Details

Finding 2022-001
Finding 2022-001: Single Audit Report Filed Late Condition: The audited financial statements for the year ended December 31, 2022 were not submitted to the Federal Clearinghouse by the due date of September 30, 2023. Criteria: In accordance with 2 CFR Section 200-512, an entity expending more than $750,000 of federal funds within a fiscal year must submit the data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the year end of the audit period. Questioned Costs: None. Effect: The Council was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Cause: The Council did not provide documentation in a timely manner, causing delays in preparing for the audit. The delays resulted in the Council not meeting the required timeframe for filing the annual reporting package and data collection form. Recommendation: We recommend the Council should establish a timely process to ensure completion of the audit by September 30 of each year. Response: See the corrective action plan that accompanies the schedule of findings and questioned costs.
Finding 2022-001
Finding 2022-001: Single Audit Report Filed Late Condition: The audited financial statements for the year ended December 31, 2022 were not submitted to the Federal Clearinghouse by the due date of September 30, 2023. Criteria: In accordance with 2 CFR Section 200-512, an entity expending more than $750,000 of federal funds within a fiscal year must submit the data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the year end of the audit period. Questioned Costs: None. Effect: The Council was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Cause: The Council did not provide documentation in a timely manner, causing delays in preparing for the audit. The delays resulted in the Council not meeting the required timeframe for filing the annual reporting package and data collection form. Recommendation: We recommend the Council should establish a timely process to ensure completion of the audit by September 30 of each year. Response: See the corrective action plan that accompanies the schedule of findings and questioned costs.
Finding 2022-001
Finding 2022-001: Single Audit Report Filed Late Condition: The audited financial statements for the year ended December 31, 2022 were not submitted to the Federal Clearinghouse by the due date of September 30, 2023. Criteria: In accordance with 2 CFR Section 200-512, an entity expending more than $750,000 of federal funds within a fiscal year must submit the data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the year end of the audit period. Questioned Costs: None. Effect: The Council was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Cause: The Council did not provide documentation in a timely manner, causing delays in preparing for the audit. The delays resulted in the Council not meeting the required timeframe for filing the annual reporting package and data collection form. Recommendation: We recommend the Council should establish a timely process to ensure completion of the audit by September 30 of each year. Response: See the corrective action plan that accompanies the schedule of findings and questioned costs.
Finding 2022-001
Finding 2022-001: Single Audit Report Filed Late Condition: The audited financial statements for the year ended December 31, 2022 were not submitted to the Federal Clearinghouse by the due date of September 30, 2023. Criteria: In accordance with 2 CFR Section 200-512, an entity expending more than $750,000 of federal funds within a fiscal year must submit the data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the year end of the audit period. Questioned Costs: None. Effect: The Council was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Cause: The Council did not provide documentation in a timely manner, causing delays in preparing for the audit. The delays resulted in the Council not meeting the required timeframe for filing the annual reporting package and data collection form. Recommendation: We recommend the Council should establish a timely process to ensure completion of the audit by September 30 of each year. Response: See the corrective action plan that accompanies the schedule of findings and questioned costs.