Notes to SEFA
The Cooperative did not provide federal awards to subrecipients during the year ended December 31, 2024.
This single audit report represents a reissuance of our original report dated March 24, 2025. PD Fiber, LLC received federal awards under the Missouri ARPA Broadband Infrastructure Grant program during 2023 while operating as a for-profit entity. In April 2024, PD Fiber became a disregarded entity of Pemiscot-Dunklin Electric Cooperative, Inc., a tax-exempt cooperative organized under Section 501(c)(12). As a disregarded entity of a tax-exempt organization, PD Fiber's federal expenditures are aggregated with those of the Cooperative for single audit threshold determination. The original audit report has been reissued to include the required single audit reporting under the Uniform Guidance. All federal expenditures shown in this Schedule represent funds received by PD Fiber, LLC as a subrecipient under the program.
In preparing the schedule of expenditures of federal awards, the Cooperative has evaluated events and transactions for potential disclosure through September 30, 2025, the date the schedule was available to be issued.