FAC Explorer

Audit 345164

FY End
2022-06-30
Total Expended
$1.63M
Findings
4
Programs
2
Organization: Morton-Sioux Special Education Unit (ND)
Year: 2022 Accepted: 2025-03-07
Auditor: Haga Kommer LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
526009 2022-003 Material Weakness Yes L
526010 2022-003 Material Weakness Yes L
1102451 2022-003 Material Weakness Yes L
1102452 2022-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $1.56M Yes 1
84.173 Special Education Preschool Grants $70,668 Yes 1

Contacts

Name Title Type
T3ZZXMWADUN6 Ryan Lagasse Auditee
7017516500 Peter Carlson Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 PURPOSE OF SCHEDULE Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Basis of Presentation Federal Financial Assistance - Pursuant to Uniform Guidance, federal financial assistance is defined as assistance that nonfederal entities receive or administer in the formof grants, cooperative agreements, loans, loan guarantees, property (including donated surplus property), interest subsidies, insurance, food commodities, direct appropriations and other assistance, but does not include amounts received as reimbursements for services rendered to individuals. Accordingly, nonmonetary federal assistance may be included in federal financial assistance and therefore,may be reported on the schedule. Morton-Sioux Special Education Unit received no nonmonetary federal assistance during the year ended June 30, 2022. Federal financial assistance does not include direct federal cash assistance to individuals. Assistance Listing – Uniform Guidance requires the schedule to show the total expenditures for each of the federal financial assistance programs as identified in the Assistance Listing (AL). The AL is a government wide compendium of individual federal programs. B. Major Programs Uniform Guidance established the levels of expenditures to be used in defining major federal financial assistance programs. The dollar threshold to distinguish type A and type B programs was $750,000. C. Reporting Entity The schedule includes all federal financial assistance programs administered by the organization. D. Basis of Accounting Federal financial assistance expenditures included in the schedule are reported using the modified accrual basis of accounting. E. Elections The organization has not elected to use the 10 percent de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The organization has not elected to use the 10 percent de minimis indirect cost rate. The Schedule of Expenditures of Federal Awards (schedule) is a supplementary schedule to the financial statements and is presented for purposes of additional analysis. The schedule is required by the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Basis of Presentation Federal Financial Assistance - Pursuant to Uniform Guidance, federal financial assistance is defined as assistance that nonfederal entities receive or administer in the formof grants, cooperative agreements, loans, loan guarantees, property (including donated surplus property), interest subsidies, insurance, food commodities, direct appropriations and other assistance, but does not include amounts received as reimbursements for services rendered to individuals. Accordingly, nonmonetary federal assistance may be included in federal financial assistance and therefore,may be reported on the schedule. Morton-Sioux Special Education Unit received no nonmonetary federal assistance during the year ended June 30, 2022. Federal financial assistance does not include direct federal cash assistance to individuals. Assistance Listing – Uniform Guidance requires the schedule to show the total expenditures for each of the federal financial assistance programs as identified in the Assistance Listing (AL). The AL is a government wide compendium of individual federal programs. B. Major Programs Uniform Guidance established the levels of expenditures to be used in defining major federal financial assistance programs. The dollar threshold to distinguish type A and type B programs was $750,000. C. Reporting Entity The schedule includes all federal financial assistance programs administered by the organization. D. Basis of Accounting Federal financial assistance expenditures included in the schedule are reported using the modified accrual basis of accounting. E. Elections The organization has not elected to use the 10 percent de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The organization has not elected to use the 10 percent de minimis indirect cost rate. A. Basis of Presentation Federal Financial Assistance - Pursuant to Uniform Guidance, federal financial assistance is defined as assistance that nonfederal entities receive or administer in the formof grants, cooperative agreements, loans, loan guarantees, property (including donated surplus property), interest subsidies, insurance, food commodities, direct appropriations and other assistance, but does not include amounts received as reimbursements for services rendered to individuals. Accordingly, nonmonetary federal assistance may be included in federal financial assistance and therefore,may be reported on the schedule. Morton-Sioux Special Education Unit received no nonmonetary federal assistance during the year ended June 30, 2022. Federal financial assistance does not include direct federal cash assistance to individuals. Assistance Listing – Uniform Guidance requires the schedule to show the total expenditures for each of the federal financial assistance programs as identified in the Assistance Listing (AL). The AL is a government wide compendium of individual federal programs. B. Major Programs Uniform Guidance established the levels of expenditures to be used in defining major federal financial assistance programs. The dollar threshold to distinguish type A and type B programs was $750,000. C. Reporting Entity The schedule includes all federal financial assistance programs administered by the organization. D. Basis of Accounting Federal financial assistance expenditures included in the schedule are reported using the modified accrual basis of accounting. E. Elections The organization has not elected to use the 10 percent de minimis indirect cost rate.

Finding Details

Finding 2022-003
2022-003: SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghousewithin ninemonths of the end of the current fiscal year. Cause – Records for the audit for the fiscal year ended June 30, 2022 were not available until October 2024, and the audit was not completed until February 21, 2025. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2025 audit.
Finding 2022-003
2022-003: SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghousewithin ninemonths of the end of the current fiscal year. Cause – Records for the audit for the fiscal year ended June 30, 2022 were not available until October 2024, and the audit was not completed until February 21, 2025. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2025 audit.
Finding 2022-003
2022-003: SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghousewithin ninemonths of the end of the current fiscal year. Cause – Records for the audit for the fiscal year ended June 30, 2022 were not available until October 2024, and the audit was not completed until February 21, 2025. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2025 audit.
Finding 2022-003
2022-003: SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghousewithin ninemonths of the end of the current fiscal year. Cause – Records for the audit for the fiscal year ended June 30, 2022 were not available until October 2024, and the audit was not completed until February 21, 2025. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2025 audit.