FAC Explorer

Audit 341895

FY End
2024-06-30
Total Expended
$759,885
Findings
2
Programs
3
Organization: North Central Education Cooperative (ND)
Year: 2024 Accepted: 2025-02-10
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522649 2024-003 Significant Deficiency Yes M
1099091 2024-003 Significant Deficiency Yes M

Programs

ALN Program Spent Major Findings
84.287 Twenty-First Century Community Learning Centers $554,665 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $190,994 - 0
84.425 Education Stabilization Fund $14,226 - 0

Contacts

Name Title Type
G6MPEMP9J383 Tonya Hunskor Auditee
7012282090 Brian Opsahl Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the accompanying 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: North Central Education Cooperative has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Schedule includes the federal award activity of North Central Education Cooperative under programs of the federal government for the year ended June 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 North Central Education Cooperative, it is not intended to and does not present the financial position or changes in net position of the District.
Title: PASS-THROUGH ENTITIES Accounting Policies: Expenditures reported on the accompanying 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: North Central Education Cooperative has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. All pass-through entities listed above use the same AL numbers as the federal grantors to identify these grants, and have not assigned any additional identifying numbers.

Finding Details

Finding 2024-003
2024-003 Finding Federal Program Information Funding Agency: U.S. Department of Education Title: 21ST Century Community Learning Centers AL Number: 84.287 Criteria The Cooperative is responsible for overseeing and monitoring subrecipients and must evaluate each subrecipient’s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining appropriate subrecipient monitoring. (2 CFR section 200.332(b)) Condition The Cooperative does not review subrecipient audit reports. Questioned Costs None. Context We reviewed 12 of the 12 subrecipient monitoring reports. The Cooperative does not review the subrecipient audit reports. Effect The Cooperative did not properly monitor the subrecipients, which could lead to noncompliance. Cause During our testing of the Cooperative’s internal controls, it was noted that there was not proper controls in place for subrecipient monitoring. Repeat Finding This is a repeat finding of 2023-003. Recommendation The Cooperative should ensure controls are in place to properly review and monitor subrecipients. Management’s Response The Cooperative agrees with the recommendation and will ensure controls are in place to properly review and monitor subrecipients.
Finding 2024-003
2024-003 Finding Federal Program Information Funding Agency: U.S. Department of Education Title: 21ST Century Community Learning Centers AL Number: 84.287 Criteria The Cooperative is responsible for overseeing and monitoring subrecipients and must evaluate each subrecipient’s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining appropriate subrecipient monitoring. (2 CFR section 200.332(b)) Condition The Cooperative does not review subrecipient audit reports. Questioned Costs None. Context We reviewed 12 of the 12 subrecipient monitoring reports. The Cooperative does not review the subrecipient audit reports. Effect The Cooperative did not properly monitor the subrecipients, which could lead to noncompliance. Cause During our testing of the Cooperative’s internal controls, it was noted that there was not proper controls in place for subrecipient monitoring. Repeat Finding This is a repeat finding of 2023-003. Recommendation The Cooperative should ensure controls are in place to properly review and monitor subrecipients. Management’s Response The Cooperative agrees with the recommendation and will ensure controls are in place to properly review and monitor subrecipients.