Finding 1132048 (2023-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-04-22
Audit: 354111
Organization: Red River Regional Council (ND)

AI Summary

  • Core Issue: The Council did not file its audited financial statements on time, violating federal requirements.
  • Impacted Requirements: The Uniform Guidance mandates filing within 9 months for entities with over $750,000 in federal expenditures.
  • Recommended Follow-Up: Ensure timely reconciliation and availability of records for audits to avoid future compliance issues.

Finding Text

Federal Program: All Federal programs Criteria: The Uniform Guidance requires all entities that expend in excess of $750,000 of federal expenditures to file audited financial statements within 9 months of year end. Condition: The Council’s December 31, 2023 and 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the Council’s year end. Cause: Change of auditors. Questioned Costs: None Effect or Potential Effect: The Council is not in compliance with Uniform Guidance requirements. Recommendation: We recommend the Council ensure records are reconciled and available for audit within a timely manner of year end. Views of Responsible Officials: Management recognizes the deficiency and plans to implement the auditor’s recommendations. Indication of Repeat Finding: This is a new finding in the current year.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 555602 2023-005
    Significant Deficiency
  • 555603 2023-005
    Significant Deficiency
  • 555604 2023-005
    Significant Deficiency
  • 555605 2023-005
    Significant Deficiency
  • 555606 2023-005
    Significant Deficiency
  • 1132044 2023-005
    Significant Deficiency
  • 1132045 2023-005
    Significant Deficiency
  • 1132046 2023-005
    Significant Deficiency
  • 1132047 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
11.307 Economic Adjustment Assistance $1.27M
10.433 Rural Housing Preservation Grants $82,623
11.302 Economic Development Support for Planning Organizations $76,000