EIN: 410885981
UEI: TJGDJRBE72B3
Audited by: BerganKDV, LTD.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 9, 2026 (57 days ago).
What is a management decision? →FAC accepted this audit on January 16, 2026 — management decision was due July 16, 2026.
FAC accepted this audit on January 14, 2025 — management decision was due July 14, 2025.
FAC accepted this audit on January 18, 2024 — management decision was due July 18, 2024.
FAC accepted this audit on February 13, 2023 — management decision was due August 13, 2023.
FAC accepted this audit on March 13, 2022 — management decision was due September 13, 2022.
FAC accepted this audit on April 15, 2021 — management decision was due October 15, 2021.
U.S. Department of Energy Pass-Through State of Minnesota Department of Commerce CFDA 81.042 Weatherization Assistance for Low-Income Persons (Weatherization) U.S. Department of Health and Human Services CFDA 93.568 Low-Income Home Energy Assistance (LIHEAP) U.S. Department of Health and Human Services CFDA 93.600 Head Start Cluster Audit Finding 2020-003 ? Cost Principles ? Indirect Costs (Repeat Finding 2019-002) Criteria: Uniform Guidance in 2 CFR Part 200, Subpart F, Appendix IV states that "where an organization's major functions benefit from its direct costs to approximately the same degree, the allocation of indirect costs may be accomplished by (i) separating the organization's total costs for the base period as either direct or indirect, and (ii) dividing the total allowable indirect costs (net of applicable credits) by an equitable distribution base. The result of this process is an indirect cost rate which is used to distribute indirect costs in individual Federal awards. The rate should be expressed as the percentage which the total amount of allowable indirect costs bears to the base selected." The rate developed using the above methodology was submitted and approved in the Organization's most recent indirect cost rate proposal to its cognizant agency. This negotiated rate should be applied to the applicable base noted in the proposal for all federal grants received, absent any restrictions on indirect cost recovery. Condition/ Context: We noted the Organization did not apply their federally negotiated indirect cost rate to the Weatherization, LIHEAP, and Head Start programs using the methodology submitted and approved by the cognizant agency for the period October 1, 2019 through February 29, 2020. Cause: In 2018, the Organization received an approved federally negotiated indirect cost rate for the first time. Concerned that the provisional rate would result in an over recovery of indirect costs, Finance staff began applying a modified cost allocation methodology. As a result, the indirect cost rate was not consistently applied using the methodology approved by the cognizant agency. Effect or potential effect: Indirect costs were charged to the Weatherization, LIHEAP, and Head Start programs at a lower amount than allowed by the indirect cost rate submitted and approved by the cognizant agency for the period October 1, 2019 through February 29, 2020. Questioned costs: None noted. Recommendation: The Organization should review its policies and procedures to ensure consistent application of the negotiated indirect cost rate is applied, in accordance with the methodology submitted and approved by the cognizant agency. In instances where deviation is permissible, documentation should exist to support the alternative treatment. Views of responsible officials: The Organization determined that utilization of the Indirect Cost Rate was not an effective methodology for the Organization?s fiscal procedures and grant reporting. The Organization has taken steps to correct this by formally requesting to discontinue use of the approved Indirect Cost Rate from the Cognizant agency. The request was approved in February 2020, and the Organization formally returned to a cost allocation methodology beginning March 1, 2020.
Show full finding ▾Hide full finding ▴U.S. Department of Energy Pass-Through State of Minnesota Department of Commerce CFDA 81.042 Weatherization Assistance for Low-Income Persons (Weatherization) U.S. Department of Health and Human Services CFDA 93.568 Low-Income Home Energy Assistance (LIHEAP) U.S. Department of Health and Human Services CFDA 93.600 Head Start Cluster Audit Finding 2020-003 ? Cost Principles ? Indirect Costs (Repeat Finding 2019-002) Criteria: Uniform Guidance in 2 CFR Part 200, Subpart F, Appendix IV states that "where an organization's major functions benefit from its direct costs to approximately the same degree, the allocation of indirect costs may be accomplished by (i) separating the organization's total costs for the base period as either direct or indirect, and (ii) dividing the total allowable indirect costs (net of applicable credits) by an equitable distribution base. The result of this process is an indirect cost rate which is used to distribute indirect costs in individual Federal awards. The rate should be expressed as the percentage which the total amount of allowable indirect costs bears to the base selected." The rate developed using the above methodology was submitted and approved in the Organization's most recent indirect cost rate proposal to its cognizant agency. This negotiated rate should be applied to the applicable base noted in the proposal for all federal grants received, absent any restrictions on indirect cost recovery. Condition/ Context: We noted the Organization did not apply their federally negotiated indirect cost rate to the Weatherization, LIHEAP, and Head Start programs using the methodology submitted and approved by the cognizant agency for the period October 1, 2019 through February 29, 2020. Cause: In 2018, the Organization received an approved federally negotiated indirect cost rate for the first time. Concerned that the provisional rate would result in an over recovery of indirect costs, Finance staff began applying a modified cost allocation methodology. As a result, the indirect cost rate was not consistently applied using the methodology approved by the cognizant agency. Effect or potential effect: Indirect costs were charged to the Weatherization, LIHEAP, and Head Start programs at a lower amount than allowed by the indirect cost rate submitted and approved by the cognizant agency for the period October 1, 2019 through February 29, 2020. Questioned costs: None noted. Recommendation: The Organization should review its policies and procedures to ensure consistent application of the negotiated indirect cost rate is applied, in accordance with the methodology submitted and approved by the cognizant agency. In instances where deviation is permissible, documentation should exist to support the alternative treatment. Views of responsible officials: The Organization determined that utilization of the Indirect Cost Rate was not an effective methodology for the Organization?s fiscal procedures and grant reporting. The Organization has taken steps to correct this by formally requesting to discontinue use of the approved Indirect Cost Rate from the Cognizant agency. The request was approved in February 2020, and the Organization formally returned to a cost allocation methodology beginning March 1, 2020.
BI-COUNTY CAP, INC. SCHEDULE OF FINDINGS AND QUESTIONED COSTS CORRECTIVE ACTION PLAN YEAR ENDING SEPTEMBER 30, 2020 SECTION II ? FINANCIAL STATEMENT FINDINGS Material Weakness: Audit Finding 2020-001 ? Material Audit Adjustment Recommendation: It is recommended management improve internal controls over year-end financial statement reconciliations to prevent these types of adjustments. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The organization has implemented a new format for grant revenue tie out sheets to improve internal controls. The sheet will be reconciled as each grant ends throughout the fiscal year. Responsible Persons: Executive Director, Barb Moran, and Fiscal Director, Kathy Noton, will address and oversight the corrective action. Anticipated Completion Date: Corrective Action has been taken and will be ongoing. When 2021 independent audit starts, no year-end adjustments will be expected. SECTION II ? FINANCIAL STATEMENT FINDINGS (CONTINUED) Significant Deficiency: Audit Finding 2020-002 ? Preparation of the Schedule of Expenditures of Federal Awards Recommendation: The Organization should review its policies and procedures to ensure all expenditures charged to federal grants are properly identified, recorded in the general ledger and reflected on the schedule of expenditures of federal awards. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Fiscal will work more closely with program directors when setting up or establishing new general ledger codes to identify if its federal funds derived through a state pass through. Executive and Program Directors will confirm with the grantor regarding the CFDA number to be reported on the schedule of expenditures of federal award (SEFA).? Responsible Persons: Executive Director, Barb Moran, and Fiscal Director, Kathy Noton, will address and oversight the corrective action. Anticipated Completion Date: Completed - A new internal expectation for recognizing funding source as federal or other will be implemented upon acceptance or renewal of existing grants. SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Material Weakness: U.S. Department of Energy Pass-Through State of Minnesota Department of Commerce CFDA 81.042 Weatherization Assistance for Low-Income Persons (Weatherization) U.S. Department of Health and Human Services CFDA 93.568 Low-Income Home Energy Assistance (LIHEAP) U.S. Department of Health and Human Services CFDA 93.600 Head Start Cluster Audit Finding 2020-003 ? Cost Principles ? Indirect Costs (Repeat Finding 2019-002) Recommendation: The Organization should review its policies and procedures to ensure consistent application of the negotiated indirect cost rate is applied, in accordance with the methodology submitted and approved by the cognizant agency. In instances where deviation is permissible, documentation should exist to support the alternative treatment. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding Actions Planned in Response to Finding: Effective March 1, 2020, BI-CAP changed procedures that include utilizing a cost allocation plan and not renewing the negotiated Indirect Cost Rate. This policy was changed with the approval of the cognizant agency. This will eliminate any future practice of under applied the assigned Indirect Cost rate. Responsible Persons: Executive Director, Barb Moran, and Fiscal Director, Kathy Noton, will address and oversight the corrective action. Completion Date: March 1, 2020
2019-002
FAC accepted this audit on April 9, 2020 — management decision was due October 9, 2020.
U.S. Department of Energy Pass-Through State of Minnesota Department of Commerce CFDA 81.042 Weatherization Assistance for Low-Income Persons (Weatherization) U.S. Department of Health and Human Services CFDA 93.568 Low-Income Home Energy Assistance (LIHEAP) Audit Finding 2019-002 ? Cost Principles ? Indirect Costs (Repeat Finding 2018-001) Criteria: Uniform Guidance in 2 CFR Part 200, Subpart F, Appendix IV states that "where an organization's major functions benefit from its direct costs to approximately the same degree, the allocation of indirect costs may be accomplished by (i) separating the organization's total costs for the base period as either direct or indirect, and (ii) dividing the total allowable indirect costs (net of applicable credits) by an equitable distribution base. The result of this process is an indirect cost rate which is used to distribute indirect costs in individual Federal awards. The rate should be expressed as the percentage which the total amount of allowable indirect costs bears to the base selected." The rate developed using the above methodology was submitted and approved in the Organization's most recent indirect cost rate proposal to its cognizant agency. This negotiated rate should be applied to the applicable base noted in the proposal for all federal grants received, absent any restrictions on indirect cost recovery. Condition/ Context: We noted the Organization did not apply their federally negotiated indirect cost rate to the Weatherization and LIHEAP programs using the methodology submitted and approved by the cognizant agency. Cause: In 2018, the Organization received an approved federally negotiated indirect cost rate for the first time. Concerned that the provisional rate would result in an over recovery of indirect costs, Finance staff began applying a modified cost allocation methodology. As a result, the indirect cost rate was not consistently applied using the methodology approved by the cognizant agency. Effect or potential effect: Indirect costs were charged to the Weatherization and LIHEAP programs at a lower amount than allowed by the indirect cost rate submitted and approved by the cognizant agency. Questioned costs: None noted. Recommendation: The Organization should review its policies and procedures to ensure consistent application of the negotiated indirect cost rate is applied, in accordance with the methodology submitted and approved by the cognizant agency. In instances where deviation is permissible, documentation should exist to support the alternative treatment. Views of responsible officials: The Organization determined that utilization of the Indirect Cost Rate was not an effective methodology for the Organization's fiscal procedures and grant reporting. The Organization has taken steps to correct this by formally requesting to discontinue use of the approved Indirect Cost Rate from the Cognizant agency. The request was approved in February 2020, and the Organization formally returned to a cost allocation methodology beginning March 1, 2020.
Show full finding ▾Hide full finding ▴U.S. Department of Energy Pass-Through State of Minnesota Department of Commerce CFDA 81.042 Weatherization Assistance for Low-Income Persons (Weatherization) U.S. Department of Health and Human Services CFDA 93.568 Low-Income Home Energy Assistance (LIHEAP) Audit Finding 2019-002 ? Cost Principles ? Indirect Costs (Repeat Finding 2018-001) Criteria: Uniform Guidance in 2 CFR Part 200, Subpart F, Appendix IV states that "where an organization's major functions benefit from its direct costs to approximately the same degree, the allocation of indirect costs may be accomplished by (i) separating the organization's total costs for the base period as either direct or indirect, and (ii) dividing the total allowable indirect costs (net of applicable credits) by an equitable distribution base. The result of this process is an indirect cost rate which is used to distribute indirect costs in individual Federal awards. The rate should be expressed as the percentage which the total amount of allowable indirect costs bears to the base selected." The rate developed using the above methodology was submitted and approved in the Organization's most recent indirect cost rate proposal to its cognizant agency. This negotiated rate should be applied to the applicable base noted in the proposal for all federal grants received, absent any restrictions on indirect cost recovery. Condition/ Context: We noted the Organization did not apply their federally negotiated indirect cost rate to the Weatherization and LIHEAP programs using the methodology submitted and approved by the cognizant agency. Cause: In 2018, the Organization received an approved federally negotiated indirect cost rate for the first time. Concerned that the provisional rate would result in an over recovery of indirect costs, Finance staff began applying a modified cost allocation methodology. As a result, the indirect cost rate was not consistently applied using the methodology approved by the cognizant agency. Effect or potential effect: Indirect costs were charged to the Weatherization and LIHEAP programs at a lower amount than allowed by the indirect cost rate submitted and approved by the cognizant agency. Questioned costs: None noted. Recommendation: The Organization should review its policies and procedures to ensure consistent application of the negotiated indirect cost rate is applied, in accordance with the methodology submitted and approved by the cognizant agency. In instances where deviation is permissible, documentation should exist to support the alternative treatment. Views of responsible officials: The Organization determined that utilization of the Indirect Cost Rate was not an effective methodology for the Organization's fiscal procedures and grant reporting. The Organization has taken steps to correct this by formally requesting to discontinue use of the approved Indirect Cost Rate from the Cognizant agency. The request was approved in February 2020, and the Organization formally returned to a cost allocation methodology beginning March 1, 2020.
U.S. Department of Energy Pass-Through State of Minnesota Department of Commerce CFDA 81.042 Weatherization Assistance for Low-Income Persons (Weatherization) U.S. Department of Health and Human Services CFDA 93.568 Low-Income Home Energy Assistance (LIHEAP) Audit Finding 2019-002 ? Cost Principles ? Indirect Costs (Repeat Finding 2018-001) Criteria: Uniform Guidance in 2 CFR Part 200, Subpart F, Appendix IV states that "where an organization's major functions benefit from its direct costs to approximately the same degree, the allocation of indirect costs may be accomplished by (i) separating the organization's total costs for the base period as either direct or indirect, and (ii) dividing the total allowable indirect costs (net of applicable credits) by an equitable distribution base. The result of this process is an indirect cost rate which is used to distribute indirect costs in individual Federal awards. The rate should be expressed as the percentage which the total amount of allowable indirect costs bears to the base selected." The rate developed using the above methodology was submitted and approved in the Organization's most recent indirect cost rate proposal to its cognizant agency. This negotiated rate should be applied to the applicable base noted in the proposal for all federal grants received, absent any restrictions on indirect cost recovery. Condition/ Context: We noted the Organization did not apply their federally negotiated indirect cost rate to the Weatherization and LIHEAP programs using the methodology submitted and approved by the cognizant agency. Cause: In 2018, the Organization received an approved federally negotiated indirect cost rate for the first time. Concerned that the provisional rate would result in an over recovery of indirect costs, Finance staff began applying a modified cost allocation methodology. As a result, the indirect cost rate was not consistently applied. Effect or potential effect: Indirect costs were charged to the Weatherization and LIHEAP programs at a lower amount than allowed by the indirect cost rate submitted and approved by the cognizant agency. Questioned costs: None noted. Recommendation: The Organization should review its policies and procedures to ensure consistent application of the negotiated indirect cost rate is applied, in accordance with the methodology submitted and approved by the cognizant agency. In instances where deviation is permissible, documentation should exist to support the alternative treatment. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding Views of responsible officials: The Organization concurs that a lower than applied for indirect cost rate was used consistently for all grants. The Organization initially applied the methodology of the negotiated indirect cost rate and noted that actual expenditures were lower than the applied for negotiated rate. To defer over estimated calculations, the Organization modified the calculations as a closer to actual expenditure, thus preventing a profit and potential reimbursement of funds to grantors. The Organization determined that utilization of the Indirect Cost Rate was not an effective methodology for the agency?s fiscal procedures and grant reporting. BI-CAP has taken steps to correct this by formally requesting to discontinue use of the approved Indirect Cost Rate from the Cognizant agency. The request was approved in February 2020, and BI-CAP formally returned to a cost allocation methodology beginning March 1, 2020. Responsible Persons: Executive Director, Barb Moran, and Fiscal Director, Kathy Noton, will address and oversight the corrective action. Actions Planned in Response to Finding: Effective March 1, 2020, BI-CAP changed procedures that include utilizing a cost allocation plan and not renewing the negotiated Indirect Cost Rate. This policy was changed with the approval of the cognizant agency. This will eliminate any future practice of under applied the assigned Indirect Cost rate. Anticipated Completion Date: March 1, 2020
2018-001
FAC accepted this audit on June 27, 2019 — management decision was due December 27, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on February 8, 2018 — management decision was due August 8, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2013-002
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