FAC Explorer

Audit 378911

FY End
2025-06-30
Total Expended
$908,116
Findings
2
Programs
4
Organization: Cornbelt Educational Cooperative (SD)
Year: 2025 Accepted: 2026-01-05
Auditor: SCHOENFISH & CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1167655 2025-001 Material Weakness Yes ABG
1167656 2025-001 Material Weakness Yes ABG

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $857,327 Yes 1
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $49,166 Yes 1
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $1,030 Yes 0
84.425 EDUCATION STABILIZATION FUND $593 Yes 0

Contacts

Name Title Type
LZ2AVAB77P39 Pamela Selken Auditee
6052710218 Randy Schoenfish Auditor
No contacts on file

Notes to SEFA

Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniformed Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Cooperative has not elected to use the 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This affects the compliance requirements for Special Education - Grants to States, FALN No. 84.027 and Special Education - Preschool Grants, FALN No. 84.173.