EIN: 410942639
UEI: GNYSZLNQ8M36
Audited by: WIPFLI LLP
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 8, 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 8, 2026 (58 days ago).
What is a management decision? →FAC accepted this audit on December 3, 2024 — management decision was due June 3, 2025.
Assistance listing number(s): 17.258, 17.259, and 17.278 Federal Program Name or Cluster: WIOA Cluster Name of Federal Agency: United States Department of Labor Name of Pass-Through Entity: Minnesota DEED Compliance Requirement/Internal Control over Compliance: Reporting Criteria Organizations are required to maintain effective internal controls over financial reporting to ensure that financial statements and other reports are accurate, complete, and submitted in compliance with applicable regulations. An independent review process is a key internal control to detect and correct errors prior to submission. Condition/Context We noted that financial reports submitted during the year were not subject to an independent review process before submission. Cause The Organization has not implemented a formal policy or procedure requiring an independent review of financial reports prior to submission. Effect Failure to perform an independent review increases the risk of material misstatements in financial reports, noncompliance with reporting requirements, and reduced stakeholder confidence in the reliability of the Organization’s financial information. Questioned Costs No questioned costs were identified. Recommendation We recommend that management implement a formal policy requiring all financial reports to undergo an independent review prior to submission. This process should include a documented review checklist and sign-off by a qualified individual who is independent of the report preparation process. Management’s Response Management agrees with the finding and will implement procedures to ensure independent reviews of financial reports are conducted before submission. The Organization will designate a responsible reviewer and implement a review checklist immediately.
Show full finding ▾Hide full finding ▴Assistance listing number(s): 17.258, 17.259, and 17.278 Federal Program Name or Cluster: WIOA Cluster Name of Federal Agency: United States Department of Labor Name of Pass-Through Entity: Minnesota DEED Compliance Requirement/Internal Control over Compliance: Reporting Criteria Organizations are required to maintain effective internal controls over financial reporting to ensure that financial statements and other reports are accurate, complete, and submitted in compliance with applicable regulations. An independent review process is a key internal control to detect and correct errors prior to submission. Condition/Context We noted that financial reports submitted during the year were not subject to an independent review process before submission. Cause The Organization has not implemented a formal policy or procedure requiring an independent review of financial reports prior to submission. Effect Failure to perform an independent review increases the risk of material misstatements in financial reports, noncompliance with reporting requirements, and reduced stakeholder confidence in the reliability of the Organization’s financial information. Questioned Costs No questioned costs were identified. Recommendation We recommend that management implement a formal policy requiring all financial reports to undergo an independent review prior to submission. This process should include a documented review checklist and sign-off by a qualified individual who is independent of the report preparation process. Management’s Response Management agrees with the finding and will implement procedures to ensure independent reviews of financial reports are conducted before submission. The Organization will designate a responsible reviewer and implement a review checklist immediately.
CORRECTIVE ACTION PLAN Independent Review of Federal Reports Submitted Rural Minnesota CEP, Inc. respectfully submits the following corrective action plan for the year ended 6/30/2024. BerganKDV, LTD. St. Cloud, Minnesota Audit Period: 7/1/2023 – 6/30/2024 The findings from the year ending June 30, 2024, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Federal Award Finding 2024-002 Independent Review of Federal Reports Submitted Recommendation: That management implement a formal policy requiring all financial reports to undergo an independent review prior to submission. This process should include a documented review checklist and sign-off by a qualified individual who is independent of the report preparation process. Action Taken: We concur with the recommendation, and it was implemented immediately 11/21/2024. The Accounting Manager will send financial reports to a responsible reviewer before submission. Upon approval from the responsible reviewer, a newly implemented checklist will be kept by the Accounting Manager documenting approval.
FAC accepted this audit on February 1, 2024 — management decision was due August 1, 2024.
Federal Program: Assistance listing number 93.558, Temporary Assistance for Needy Families: Formula Grant, United States Department of Health and Human Services, passed through various counties and Minnesota DEED. Compliance Requirement: Allowable Costs/Cost Principles. Significant Deficiency: As discussed at Finding 2023-002, we found no one independent reviews and approves the journal entries that are created and posted by the Accounting Manager. In addition, we noted the accounting software allows for one-sided journal entries to be posted. Financial statements could be misstated due to incorrect journal entries. We recommend management review its internal controls and implement procedures to ensure all entries are independently reviewed and approved and supported by adequate supporting documentation. Questioned Costs: The results of this noncompliance did not result in any questioned costs.
Show full finding ▾Hide full finding ▴Federal Program: Assistance listing number 93.558, Temporary Assistance for Needy Families: Formula Grant, United States Department of Health and Human Services, passed through various counties and Minnesota DEED. Compliance Requirement: Allowable Costs/Cost Principles. Significant Deficiency: As discussed at Finding 2023-002, we found no one independent reviews and approves the journal entries that are created and posted by the Accounting Manager. In addition, we noted the accounting software allows for one-sided journal entries to be posted. Financial statements could be misstated due to incorrect journal entries. We recommend management review its internal controls and implement procedures to ensure all entries are independently reviewed and approved and supported by adequate supporting documentation. Questioned Costs: The results of this noncompliance did not result in any questioned costs.
Federal Award Finding. Department of Health and Human Services, Temporary Assitance for Needy Families. Assistance listing number 93.558. Passed through various counties and Minnesota DEED. Significant Deficiency: See Finding 2023-002. Recommendation: That management review internal controls and implement procedures to ensure all entries are independently reviewed and approved and supported by adequate supporting documentation. Action Taken: We concur with the recommendation, and it was implemented immediately 1/22/2024. The Accounting Manager will no longer create and approve the same adjusting journal entry. When the Accounting Manager, Bill MacFarlane creates an adjusting journal entry, it will be approved by the IT Manager, Dave Schumacher, or the Executive Director, Tina Jaster. When Accounting Specialist, Angie Hanson, makes any adjusting journal entries, they will be approved by the Accounting Manager going forward.
FAC accepted this audit on January 10, 2023 — management decision was due July 10, 2023.
FAC accepted this audit on December 2, 2021 — management decision was due June 2, 2022.
FAC accepted this audit on October 28, 2020 — management decision was due April 28, 2021.
FAC accepted this audit on October 16, 2019 — management decision was due April 16, 2020.
FAC accepted this audit on September 19, 2018 — management decision was due March 19, 2019.
FAC accepted this audit on October 26, 2017 — management decision was due April 26, 2018.
FAC accepted this audit on October 22, 2016 — management decision was due April 22, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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