FAC Explorer

Audit 363870

FY End
2024-12-31
Total Expended
$1.82M
Findings
6
Programs
3
Organization: Cedar Valley Services, Inc. (MN)
Year: 2024 Accepted: 2025-08-07
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
573002 2024-003 Significant Deficiency - I
573003 2024-003 Significant Deficiency - I
573004 2024-003 Significant Deficiency - I
1149444 2024-003 Significant Deficiency - I
1149445 2024-003 Significant Deficiency - I
1149446 2024-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
20.509 Formula Grants for Rural Areas and Tribal Transit Program $164,480 Yes 1
20.U02 Capital Vehicle Grant $76,380 - 0
20.U01 Capital Vehicle Grant $73,968 - 0

Contacts

Name Title Type
LF6KH8AFEE11 Kris Burkey Auditee
5074330863 Lindsay Tweeten Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on 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. De Minimis Rate Used: N Rate Explanation: Cedar Valley Services, Inc. did not use the de minimus cost rate. he accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Cedar Valley Services, Inc. under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: SUBRECIPIENT PAYMENTS, NONCASH ASSISTANCE, INSURANCE, AND LOANS OR LOAN GUARANTEES Accounting Policies: Expenditures reported on 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. De Minimis Rate Used: N Rate Explanation: Cedar Valley Services, Inc. did not use the de minimus cost rate. he purpose of the Schedule of expenditures of federal awards is to present a summary of Cedar Valley Services, Inc.’s federal grant activity. Cedar Valley Services, Inc. did not provide any federal awards to subrecipients for the year ended December 31, 2024.

Finding Details

Finding 2024-003
Federal Agency: U.S. Department of Transportation Federal Program: Formula Grants for Rural Areas Assistance Listing Number: 20.509 Award Period: 1/1/2024 – 12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Per Uniform Guidance 200.214 Suspension and Debarment, the Organization is subject to suspension and debarment regulations, which restrict awards, subawards, and contracts within certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition: We noted there was no documentation to support the suspension and debarment verification was performed prior to the Organization entering into a contract agreement for one contractor. Questioned Costs: None Context: For a sample of five contractors tested, we noted there was no documentation supporting date of review to ensure the contractor was not suspended or debarred. Cause: There was no documentation of timeline for when contractor was reviewed for suspension and debarment. Effect: Without the proper procedure in place, the Organization may enter into an agreement with a contractor that has been suspended or debarred resulting in unallowable costs being incurred. Repeat Finding: No Recommendation: We recommend the Organization revise its suspension and debarment policy to include process for retaining timestamp of search performed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding.
Finding 2024-003
Federal Agency: U.S. Department of Transportation Federal Program: Formula Grants for Rural Areas Assistance Listing Number: 20.509 Award Period: 1/1/2024 – 12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Per Uniform Guidance 200.214 Suspension and Debarment, the Organization is subject to suspension and debarment regulations, which restrict awards, subawards, and contracts within certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition: We noted there was no documentation to support the suspension and debarment verification was performed prior to the Organization entering into a contract agreement for one contractor. Questioned Costs: None Context: For a sample of five contractors tested, we noted there was no documentation supporting date of review to ensure the contractor was not suspended or debarred. Cause: There was no documentation of timeline for when contractor was reviewed for suspension and debarment. Effect: Without the proper procedure in place, the Organization may enter into an agreement with a contractor that has been suspended or debarred resulting in unallowable costs being incurred. Repeat Finding: No Recommendation: We recommend the Organization revise its suspension and debarment policy to include process for retaining timestamp of search performed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding.
Finding 2024-003
Federal Agency: U.S. Department of Transportation Federal Program: Formula Grants for Rural Areas Assistance Listing Number: 20.509 Award Period: 1/1/2024 – 12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Per Uniform Guidance 200.214 Suspension and Debarment, the Organization is subject to suspension and debarment regulations, which restrict awards, subawards, and contracts within certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition: We noted there was no documentation to support the suspension and debarment verification was performed prior to the Organization entering into a contract agreement for one contractor. Questioned Costs: None Context: For a sample of five contractors tested, we noted there was no documentation supporting date of review to ensure the contractor was not suspended or debarred. Cause: There was no documentation of timeline for when contractor was reviewed for suspension and debarment. Effect: Without the proper procedure in place, the Organization may enter into an agreement with a contractor that has been suspended or debarred resulting in unallowable costs being incurred. Repeat Finding: No Recommendation: We recommend the Organization revise its suspension and debarment policy to include process for retaining timestamp of search performed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding.
Finding 2024-003
Federal Agency: U.S. Department of Transportation Federal Program: Formula Grants for Rural Areas Assistance Listing Number: 20.509 Award Period: 1/1/2024 – 12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Per Uniform Guidance 200.214 Suspension and Debarment, the Organization is subject to suspension and debarment regulations, which restrict awards, subawards, and contracts within certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition: We noted there was no documentation to support the suspension and debarment verification was performed prior to the Organization entering into a contract agreement for one contractor. Questioned Costs: None Context: For a sample of five contractors tested, we noted there was no documentation supporting date of review to ensure the contractor was not suspended or debarred. Cause: There was no documentation of timeline for when contractor was reviewed for suspension and debarment. Effect: Without the proper procedure in place, the Organization may enter into an agreement with a contractor that has been suspended or debarred resulting in unallowable costs being incurred. Repeat Finding: No Recommendation: We recommend the Organization revise its suspension and debarment policy to include process for retaining timestamp of search performed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding.
Finding 2024-003
Federal Agency: U.S. Department of Transportation Federal Program: Formula Grants for Rural Areas Assistance Listing Number: 20.509 Award Period: 1/1/2024 – 12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Per Uniform Guidance 200.214 Suspension and Debarment, the Organization is subject to suspension and debarment regulations, which restrict awards, subawards, and contracts within certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition: We noted there was no documentation to support the suspension and debarment verification was performed prior to the Organization entering into a contract agreement for one contractor. Questioned Costs: None Context: For a sample of five contractors tested, we noted there was no documentation supporting date of review to ensure the contractor was not suspended or debarred. Cause: There was no documentation of timeline for when contractor was reviewed for suspension and debarment. Effect: Without the proper procedure in place, the Organization may enter into an agreement with a contractor that has been suspended or debarred resulting in unallowable costs being incurred. Repeat Finding: No Recommendation: We recommend the Organization revise its suspension and debarment policy to include process for retaining timestamp of search performed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding.
Finding 2024-003
Federal Agency: U.S. Department of Transportation Federal Program: Formula Grants for Rural Areas Assistance Listing Number: 20.509 Award Period: 1/1/2024 – 12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Per Uniform Guidance 200.214 Suspension and Debarment, the Organization is subject to suspension and debarment regulations, which restrict awards, subawards, and contracts within certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition: We noted there was no documentation to support the suspension and debarment verification was performed prior to the Organization entering into a contract agreement for one contractor. Questioned Costs: None Context: For a sample of five contractors tested, we noted there was no documentation supporting date of review to ensure the contractor was not suspended or debarred. Cause: There was no documentation of timeline for when contractor was reviewed for suspension and debarment. Effect: Without the proper procedure in place, the Organization may enter into an agreement with a contractor that has been suspended or debarred resulting in unallowable costs being incurred. Repeat Finding: No Recommendation: We recommend the Organization revise its suspension and debarment policy to include process for retaining timestamp of search performed. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding.