Audit 365856

FY End
2022-06-30
Total Expended
$877,347
Findings
6
Programs
3
Organization: Bear Paw Cooperative (MT)
Year: 2022 Accepted: 2025-09-09
Auditor: Wipfli LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
575945 2022-001 - Yes L
575946 2022-001 - Yes L
575947 2022-001 - Yes L
1152387 2022-001 - Yes L
1152388 2022-001 - Yes L
1152389 2022-001 - Yes L

Programs

ALN Program Spent Major Findings
84.173 Special Education_preschool Grants $16,635 Yes 1
84.027 Special Education_grants to States $15,014 Yes 1
84.425 Education Stabilization Fund $6,619 - 0

Contacts

Name Title Type
K7BUTNAACKL3 Angela Miller Auditee
4063572236 Kimberly Dare Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Bear Paw Cooperative and is presented on the modified accrual basis of accounting including encumbrances. 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. Therefore, some amounts presented in this schedule differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The Cooperative has elected not to use the 10% de-minimus indirect cost rate allowed under the Uniform Guidance. The Cooperative does not have any subrecipients or subrecipient expendiures.

Finding Details

2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027, 84.027X , 84.173 Award year and number: 2022; 003-9689-77-2022, 003-9689-70-2022, 003-9689-79-202 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The Cooperative had significant turnover in the business office that delayed the completion of the audit. Repeat: Yes Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027, 84.027X , 84.173 Award year and number: 2022; 003-9689-77-2022, 003-9689-70-2022, 003-9689-79-202 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The Cooperative had significant turnover in the business office that delayed the completion of the audit. Repeat: Yes Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027, 84.027X , 84.173 Award year and number: 2022; 003-9689-77-2022, 003-9689-70-2022, 003-9689-79-202 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The Cooperative had significant turnover in the business office that delayed the completion of the audit. Repeat: Yes Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027, 84.027X , 84.173 Award year and number: 2022; 003-9689-77-2022, 003-9689-70-2022, 003-9689-79-202 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The Cooperative had significant turnover in the business office that delayed the completion of the audit. Repeat: Yes Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027, 84.027X , 84.173 Award year and number: 2022; 003-9689-77-2022, 003-9689-70-2022, 003-9689-79-202 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The Cooperative had significant turnover in the business office that delayed the completion of the audit. Repeat: Yes Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027, 84.027X , 84.173 Award year and number: 2022; 003-9689-77-2022, 003-9689-70-2022, 003-9689-79-202 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The Cooperative had significant turnover in the business office that delayed the completion of the audit. Repeat: Yes Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.