FAC Explorer

Audit 415122

FY End
2025-06-30
Total Expended
$2.69M
Findings
5
Programs
8
Organization: Community Action Program Region Vii, Inc. (ND)
Year: 2025 Accepted: 2026-10-20
Auditor: BRADY MARTZ PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1240743 2025-003 Material Weakness Yes C
1240744 2025-003 Material Weakness Yes C
1240745 2025-003 Material Weakness Yes C
1240746 2025-003 Material Weakness Yes C
1240747 2025-003 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
93.569 COMMUNITY SERVICES BLOCK GRANT $244,627 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $90,715 Yes 1
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $52,853 Yes 0
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $36,023 Yes 0
93.917 HIV CARE FORMULA GRANTS $24,272 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $10,100 Yes 0
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $8,760 Yes 0
64.033 VA SUPPORTIVE SERVICES FOR VETERAN FAMILIES PROGRAM $7,200 Yes 0

Contacts

Name Title Type
GMZNE8N47KE5 Andrea Werner Auditee
7012582240 Bradley Yoder Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule includes the federal grant activity of Community Action Program Region VII, Inc. under programs of the federal government for the year ended June 30, 2025. The information in this 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Community Action Program Region VII, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Action Program Region VII, Inc.
Reconciliation of federal expenses to the SEFA is as follows:

Finding Details

Finding 2025-003
2025-003: Segregation of Duties – Significant Deficiency Federal Program: AL # 93.568 – LIHEAP – Low Income Home Energy Assistance Program C: Cash Management Criteria: The Region is required to maintain internal controls at a level where underlying support for federal award reimbursement requests can be developed and a determination can be made that the federal awards are getting disbursed properly in accordance with grant requirements. Condition: There is a lack of internal control around the review and approval of reimbursement requests by someone other than the preparer. Cause: The Region is subject to size and budget constraints limiting the number of personnel within the financial department. Questioned Costs: $0 Effect: There is an increased risk of material misstatement to the organization’s financial statements. Recommendation: We recommend the Region review their internal controls over grants to determine if additional procedures can be implemented that are cost effective. The board should constantly be aware of this condition. Compensating controls that mitigate the related risks could be (or are) provided through appropriate oversight of the performance of these functions and review of grant disbursements by individuals with knowledge of current grants and grant requirements. Views of responsible officials and planned corrective actions: We agree with this finding. See corrective action plan item 2025-003. Indication of repeat finding: This is a repeat finding from the prior year. See item 2024-003.