FAC Explorer

Finding 400774 (2022-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-06-13
Audit: 308791
Organization: Great Northwest Education Cooperative (ND)
Auditor: Brady Martz & Associates PC

AI Summary

  • Core Issue: The Coop's SF-425 report on federal expenditures is not supported by the general ledger.
  • Impacted Requirement: Accurate reporting of federal share of expenditures is required for compliance with federal guidelines.
  • Recommended Follow-Up: Ensure SF-425 aligns with the accrual basis general ledger to prevent reporting errors.

Finding Text

2022-005 Reporting – Significant Deficiency Federal Program: AL 93.600 Head Start Cluster Compliance Requirement: Reporting Criteria: The Coop is required to file SF-425 - Federal Financial Report. The SF- 425 should report total federal share of expenditures from the inception of the award through the end date of the reporting period. Condition/Context: The Coop filed the SF-425 timely; however, the totals could not be substantiated. Cause: The reported federal share of expenditures per SF-425 do not tie to the accrual basis general ledger. Effect: SF-425 could be erroneously reported. Recommendation: We recommend that the SF-425 federal share of expenditures tie to the accrual basis general ledger. View of responsible officials and corrective actions: We agree with this finding. See corrective action item 2022-005. Questioned Costs: None. Indication of repeat finding: This is not a repeat finding from the prior year.

Corrective Action Plan

Contact Person – Ben Schafer, Executive Director Corrective Action Plan – Form SF-425 will be reported based on accrual basis general ledger balances. Completion Date – The Coop will implement this corrective action plan for the June 30, 2024 filing.

Categories

Reporting

Other Findings in this Audit

  • 400773 2022-004
    Significant Deficiency
  • 977215 2022-004
    Significant Deficiency
  • 977216 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $994,114
84.287 Twenty-First Century Community Learning Centers $199,557
84.048 Career and Technical Education -- Basic Grants to States $6,000