Audit 365983

FY End
2023-06-30
Total Expended
$2.36M
Findings
0
Programs
3
Year: 2023 Accepted: 2025-09-10

Organization Exclusion Status:

Checking exclusion status...

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $56,435 Yes 0
84.181 Special Education-Grants for Infants and Families $46,328 - 0
84.173 Special Education_preschool Grants $46,309 Yes 0

Contacts

Name Title Type
XCC3G1AKNGS5 Shelley Nistler Auditee
2187516622 Jon Roscoe Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance for all awards. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Bemidji Regional Interdistrict Council No. 998 - Bemidji, Minnesota has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The above schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Bemidji Regional Interdistrict Council No. 998 - Bemidji, Minnesota. The information in the 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 in the Schedule may differ from amounts presented in, or used in the preparation of the financial statements.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance for all awards. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Bemidji Regional Interdistrict Council No. 998 - Bemidji, Minnesota has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance for all awards. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Pass-through Entities Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance for all awards. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Bemidji Regional Interdistrict Council No. 998 - Bemidji, Minnesota has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. All pass-through entities listed above use the same assistance listing numbers as the federal grantors to identify these grants, and have not assigned any additional identifying numbers.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance for all awards. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Bemidji Regional Interdistrict Council No. 998 - Bemidji, Minnesota has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Bemidji Regional Interdistrict Council No. 998 - Bemidji, Minnesota has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.