FAC Explorer

Audit 404540

FY End
2023-06-30
Total Expended
$930,093
Findings
4
Programs
3
Organization: Bear Paw Cooperative (MT)
Year: 2023 Accepted: 2026-06-24
Auditor: STROM AND ASSOCIATES

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1218297 2023-001 Material Weakness Yes A
1218298 2023-001 Material Weakness Yes A
1218299 2023-001 Material Weakness Yes A
1218300 2023-001 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $162,327 Yes 1
84.425 EDUCATION STABILIZATION FUND $19,818 Yes 0
84.173 SPECIAL EDUCATION GRANTS TO STATES $16,674 Yes 1

Contacts

Name Title Type
K7BUTNAACKL3 Bear Paw Cooperative Auditee
4063572269 Paul Strom Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Bear Paw Co-operative (Cooperative) under programs of the federal government for the fiscal year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uni-form 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 Cooperative, it is not intended to and does not present the financial position, changes in net position or cash flows of the Cooperative.

Finding Details

Finding 2023-001
2023-001 Federal Reporting Compliance (Repeat finding updated for the current year as necessary) Criteria: 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 (whichever is earlier). Condition: The Cooperative is out of compliance with 2 CFR section 200.512(a). Effect: Noncompliance with federal requirements can affect future funding opportunities. Context: The audit submission date was after the required due date. Cause: The audit was not able to be completed in time to meet the required due date. Recommendation: We recommend the Cooperative continue to communicate with OPI and federal agencies on steps to follow in order to address any concerns and get into compliance. Auditee Response: Views of responsible officials and planned corrective actions: (Include contact persons’ title of who will correct and probable timeframe) The Fed requires it to be on Letterhead.