FAC Explorer

Audit 392355

FY End
2023-12-31
Total Expended
$7.09M
Findings
1
Programs
1
Organization: Souris River Joint Water Resource Board (ND)
Year: 2023 Accepted: 2026-03-17
Auditor: BRADY MARTZ

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1180711 2023-004 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
12.600 COMMUNITY INVESTMENT $7.09M Yes 1

Contacts

Name Title Type
P5JYWZRSSJG3 Ashley Hammer Auditee
7018579117 Mindy Piatz Auditor
No contacts on file

Notes to SEFA

The schedule includes the federal award activity of the Souris River Joint Water Resource Board, Inc. under programs of the federal government for the year ended December 31, 2023. The information 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 (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Souris River Joint Water Resource Board, it is not intended to and does not present the financial position or change in net position of the Souris River Joint Water Resource Board.
The board does not distinguish between federal and non-federal revenue on the statement of revenues, expenditures, and changes in fund balance – governmental funds. Revenue from multiple sources is consolidated for financial statement presentation. The calculation of federal amounts of funding per proper presentation in the Schedule of Expenditures of Feder Awards are as follows:

Finding Details

Finding 2023-004
2023-004: Data Collection Form Filing – Uniform Guidance Compliance Finding Criteria The Board is required file a data collection form to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s reports, or nine months after the end of the audit period. Condition The Board failed to file the data collection form for the period ending December 31, 2023 within the prescribed timeframe set forth by the Office of Management and budget. Questioned Costs None Cause Management failed to oversee the timely filing of the data collection form. Effect The Board filed the data collection form after the required deadline, as such they cannot be considered a low risk auditee for the next audit. Recommendation We recommend that the Board keeps track of all necessary filing and deadlines to ensure timely filings. Views of Responsible Officials and Planned Corrective Actions The Board agrees with this finding. See corrective action plan item 2023-004. Indication of Repeat Finding This is a repeat finding. See prior year finding 2022-004.