FAC Explorer

Audit 331509

FY End
2024-09-30
Total Expended
$21.66M
Findings
8
Programs
20
Organization: Cankdeska Cikana Community College (ND)
Year: 2024 Accepted: 2024-12-09
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513583 2024-002 Significant Deficiency Yes N
513584 2024-002 Significant Deficiency Yes N
513585 2024-002 Significant Deficiency Yes N
513586 2024-002 Significant Deficiency Yes N
1090025 2024-002 Significant Deficiency Yes N
1090026 2024-002 Significant Deficiency Yes N
1090027 2024-002 Significant Deficiency Yes N
1090028 2024-002 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
10.766 Community Facilities Loans and Grants $6.77M Yes 0
93.600 Head Start $1.20M Yes 0
84.063 Federal Pell Grant Program $1.08M - 0
15.028 Assistance to Tribally Controlled Community Colleges and Universities $573,054 - 0
84.031 Higher Education Institutional Aid $539,681 - 0
43.008 Office of Stem Engagement (ostem) $208,070 - 0
10.558 Child and Adult Care Food Program $140,839 - 0
10.328 Food Safety Outreach Program $139,282 - 0
10.500 Cooperative Extension Service $102,805 - 0
93.859 Biomedical Research and Research Training $58,596 - 0
15.027 Assistance to Tribally Controlled Community Colleges and Universities $44,206 - 1
47.083 Integrative Activities $38,360 - 0
47.070 Computer and Information Science and Engineering $32,656 - 0
84.007 Federal Supplemental Educational Opportunity Grants $18,798 - 0
10.221 Tribal Colleges Education Equity Grants $17,770 - 0
84.033 Federal Work-Study Program $9,494 - 0
47.076 Stem Education (formerly Education and Human Resources) $9,100 - 0
15.130 Indian Education Assistance to Schools $5,799 - 0
84.048 Career and Technical Education -- Basic Grants to States $4,530 - 0
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $2,271 - 0

Contacts

Name Title Type
MLFBN8MB6N45 Chelly Veer Auditee
7017661302 Matt Laughlin 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 cost principles contained in the 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. De Minimis Rate Used: N Rate Explanation: Cankdeska Cikana Community College has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Schedule includes the federal grant activity of Cankdeska Cikana Community College under programs of the federal government for the year ended September 30, 2024. 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 Cankdeska Cikana Community College, it is not intended to and does not present the net position, change in net position, or cash flows of Cankdeska Cikana Community College.
Title: ENDOWMENT 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 cost principles contained in the 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. De Minimis Rate Used: N Rate Explanation: Cankdeska Cikana Community College has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The cumulative amount of federal endowment funds received by the College is $716,298 as of September 30, 2024.
Title: SUBRECIPIENTS 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 cost principles contained in the 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. De Minimis Rate Used: N Rate Explanation: Cankdeska Cikana Community College has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. During 2024, the College passed federal money to the following subrecipients: North Dakota State University $ 41,321 University of North Dakota $ 45,000
Title: LOANS OUTSTANDING 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 cost principles contained in the 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. De Minimis Rate Used: N Rate Explanation: Cankdeska Cikana Community College has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The College has two outstanding federal loans as of September 30, 2024: Origination Origination Loan AL Date Amount Funding Source Maturity Balance 10.766 3/22/2016 $ 4,491,250 Department of Agriculture 2/22/2046 $ 3,683,488 10.766 3/22/2017 $ 3,108,750 Department of Agriculture 2/22/2046 $ 2,549,588
Title: RECONCILIATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 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 cost principles contained in the 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. De Minimis Rate Used: N Rate Explanation: Cankdeska Cikana Community College has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The following is a reconciliation of the Schedule of Expenditures of Federal Awards to the Statement of Revenues, Expenses and Changes in Net Position: Total federal revenues reported on statement of revenues, expenses and changes in net position $ 14,651,128 USDA Rural Development grant loan outstanding balance on October 1, 2023 (AL #10.766) 6,434,921 Federal endowments received and recognized as revenue prior to October 1, 2023 573,054 $ 21,659,103

Finding Details

Finding 2024-002
SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 Finding – Special Tests and Provisions (Significant Deficiency – AL 15.027) Criteria Uniform Guidance states “for each week in which work was performed under the contract or subcontract, verify that the contractor or subcontractor submitted the required certified payrolls”. Also, it states “the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed”. Condition Although weekly payrolls were submitted to the College, one subcontractor did not certify under Uniform Guidance requirements prior to submission. Cause Management and contractor oversight. Effect Without the payrolls being certified, the wages provided to the College for review may not have been accurate. Questioned Costs None Context We sampled 6 payroll periods. Of the 6 payrolls sampled, 1 was not certified prior to being submitted. Repeat Finding Yes Recommendation The College should implement policies and procedures to ensure certified payrolls are being submitted weekly for each week where construction has been performed. Views of Responsible Officials and Planned Corrective Actions The College collects weekly payrolls from contractors. They will be checked by the Facilities Director and CFO to assure they are being reported on the required form WH-347.
Finding 2024-002
SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 Finding – Special Tests and Provisions (Significant Deficiency – AL 15.027) Criteria Uniform Guidance states “for each week in which work was performed under the contract or subcontract, verify that the contractor or subcontractor submitted the required certified payrolls”. Also, it states “the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed”. Condition Although weekly payrolls were submitted to the College, one subcontractor did not certify under Uniform Guidance requirements prior to submission. Cause Management and contractor oversight. Effect Without the payrolls being certified, the wages provided to the College for review may not have been accurate. Questioned Costs None Context We sampled 6 payroll periods. Of the 6 payrolls sampled, 1 was not certified prior to being submitted. Repeat Finding Yes Recommendation The College should implement policies and procedures to ensure certified payrolls are being submitted weekly for each week where construction has been performed. Views of Responsible Officials and Planned Corrective Actions The College collects weekly payrolls from contractors. They will be checked by the Facilities Director and CFO to assure they are being reported on the required form WH-347.
Finding 2024-002
SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 Finding – Special Tests and Provisions (Significant Deficiency – AL 15.027) Criteria Uniform Guidance states “for each week in which work was performed under the contract or subcontract, verify that the contractor or subcontractor submitted the required certified payrolls”. Also, it states “the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed”. Condition Although weekly payrolls were submitted to the College, one subcontractor did not certify under Uniform Guidance requirements prior to submission. Cause Management and contractor oversight. Effect Without the payrolls being certified, the wages provided to the College for review may not have been accurate. Questioned Costs None Context We sampled 6 payroll periods. Of the 6 payrolls sampled, 1 was not certified prior to being submitted. Repeat Finding Yes Recommendation The College should implement policies and procedures to ensure certified payrolls are being submitted weekly for each week where construction has been performed. Views of Responsible Officials and Planned Corrective Actions The College collects weekly payrolls from contractors. They will be checked by the Facilities Director and CFO to assure they are being reported on the required form WH-347.
Finding 2024-002
SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 Finding – Special Tests and Provisions (Significant Deficiency – AL 15.027) Criteria Uniform Guidance states “for each week in which work was performed under the contract or subcontract, verify that the contractor or subcontractor submitted the required certified payrolls”. Also, it states “the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed”. Condition Although weekly payrolls were submitted to the College, one subcontractor did not certify under Uniform Guidance requirements prior to submission. Cause Management and contractor oversight. Effect Without the payrolls being certified, the wages provided to the College for review may not have been accurate. Questioned Costs None Context We sampled 6 payroll periods. Of the 6 payrolls sampled, 1 was not certified prior to being submitted. Repeat Finding Yes Recommendation The College should implement policies and procedures to ensure certified payrolls are being submitted weekly for each week where construction has been performed. Views of Responsible Officials and Planned Corrective Actions The College collects weekly payrolls from contractors. They will be checked by the Facilities Director and CFO to assure they are being reported on the required form WH-347.
Finding 2024-002
SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 Finding – Special Tests and Provisions (Significant Deficiency – AL 15.027) Criteria Uniform Guidance states “for each week in which work was performed under the contract or subcontract, verify that the contractor or subcontractor submitted the required certified payrolls”. Also, it states “the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed”. Condition Although weekly payrolls were submitted to the College, one subcontractor did not certify under Uniform Guidance requirements prior to submission. Cause Management and contractor oversight. Effect Without the payrolls being certified, the wages provided to the College for review may not have been accurate. Questioned Costs None Context We sampled 6 payroll periods. Of the 6 payrolls sampled, 1 was not certified prior to being submitted. Repeat Finding Yes Recommendation The College should implement policies and procedures to ensure certified payrolls are being submitted weekly for each week where construction has been performed. Views of Responsible Officials and Planned Corrective Actions The College collects weekly payrolls from contractors. They will be checked by the Facilities Director and CFO to assure they are being reported on the required form WH-347.
Finding 2024-002
SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 Finding – Special Tests and Provisions (Significant Deficiency – AL 15.027) Criteria Uniform Guidance states “for each week in which work was performed under the contract or subcontract, verify that the contractor or subcontractor submitted the required certified payrolls”. Also, it states “the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed”. Condition Although weekly payrolls were submitted to the College, one subcontractor did not certify under Uniform Guidance requirements prior to submission. Cause Management and contractor oversight. Effect Without the payrolls being certified, the wages provided to the College for review may not have been accurate. Questioned Costs None Context We sampled 6 payroll periods. Of the 6 payrolls sampled, 1 was not certified prior to being submitted. Repeat Finding Yes Recommendation The College should implement policies and procedures to ensure certified payrolls are being submitted weekly for each week where construction has been performed. Views of Responsible Officials and Planned Corrective Actions The College collects weekly payrolls from contractors. They will be checked by the Facilities Director and CFO to assure they are being reported on the required form WH-347.
Finding 2024-002
SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 Finding – Special Tests and Provisions (Significant Deficiency – AL 15.027) Criteria Uniform Guidance states “for each week in which work was performed under the contract or subcontract, verify that the contractor or subcontractor submitted the required certified payrolls”. Also, it states “the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed”. Condition Although weekly payrolls were submitted to the College, one subcontractor did not certify under Uniform Guidance requirements prior to submission. Cause Management and contractor oversight. Effect Without the payrolls being certified, the wages provided to the College for review may not have been accurate. Questioned Costs None Context We sampled 6 payroll periods. Of the 6 payrolls sampled, 1 was not certified prior to being submitted. Repeat Finding Yes Recommendation The College should implement policies and procedures to ensure certified payrolls are being submitted weekly for each week where construction has been performed. Views of Responsible Officials and Planned Corrective Actions The College collects weekly payrolls from contractors. They will be checked by the Facilities Director and CFO to assure they are being reported on the required form WH-347.
Finding 2024-002
SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 Finding – Special Tests and Provisions (Significant Deficiency – AL 15.027) Criteria Uniform Guidance states “for each week in which work was performed under the contract or subcontract, verify that the contractor or subcontractor submitted the required certified payrolls”. Also, it states “the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed”. Condition Although weekly payrolls were submitted to the College, one subcontractor did not certify under Uniform Guidance requirements prior to submission. Cause Management and contractor oversight. Effect Without the payrolls being certified, the wages provided to the College for review may not have been accurate. Questioned Costs None Context We sampled 6 payroll periods. Of the 6 payrolls sampled, 1 was not certified prior to being submitted. Repeat Finding Yes Recommendation The College should implement policies and procedures to ensure certified payrolls are being submitted weekly for each week where construction has been performed. Views of Responsible Officials and Planned Corrective Actions The College collects weekly payrolls from contractors. They will be checked by the Facilities Director and CFO to assure they are being reported on the required form WH-347.