FAC Explorer

Audit 44464

FY End
2022-06-30
Total Expended
$1.65M
Findings
12
Programs
4
Organization: South Central Cooperative (SD)
Year: 2022 Accepted: 2022-11-16
Auditor: Schoenfish & CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43157 2022-001 Material Weakness Yes L
43158 2022-001 Material Weakness Yes L
43159 2022-001 Material Weakness Yes L
43160 2022-001 Material Weakness Yes L
43161 2022-001 Material Weakness Yes L
43162 2022-001 Material Weakness Yes L
619599 2022-001 Material Weakness Yes L
619600 2022-001 Material Weakness Yes L
619601 2022-001 Material Weakness Yes L
619602 2022-001 Material Weakness Yes L
619603 2022-001 Material Weakness Yes L
619604 2022-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $169,788 Yes 1
84.425 Education Stabilization Fund $75,485 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $72,084 - 0
84.173 Special Education_preschool Grants $15,035 Yes 1

Contacts

Name Title Type
URW5ECKJBDS9 Debra Cahoy Auditee
6055893134 Randy Schoenfish Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 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 Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Cooperative has not elected to use the 10 percent deminimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.
Finding 2022-001
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues which affect the reporting compliance requirement category.