EIN: 450324975
UEI: UQNPCUNMKZM4
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 13, 2025. 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 September 13, 2025, which was (342 days ago).
What is a management decision? →Assistance Listing Number 21.029 Coronavirus Capital Projects Department of Treasury North Dakota Department of Career and Technical Education Procurement and Suspension and Debarment 2 CFR part 180.220 2024 Grant Year Criteria Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include goods and services awarded under a non-procurement transaction (e.g grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR part 180.220. Condition The Center is not currently reviewing parties they are contracting with to ensure they are not suspended or debarred parties. Audit testing of covered transactions did not reveal any suspended or debarred vendors. Cause The Center does not have written policies or procedures addressing contracting with suspended or debarred parties. Effect Non-compliance with Suspension & Debarment compliance requirements Context The Center entered into contracts with six vendors during the year, of which all six were tested. Questioned Costs Undeterminable. Recommendation We recommend for the Center to revise their procurement policy to include steps to review parties they are contracting with to ensure they are not included on the Federal suspended or debarred party listing, in accordance with 2 CFR part 180.220. Repeat Finding New finding Management’s Response The Center will implement suspended and debarred party procedures and monitor vendors to ensure they are not listed on the Federal suspended or debarred party listing.
Contact Person Lisa Tucker Planned Corrective Action The Center will implement suspended and debarred party procedures and monitor to ensure they are not listed on the Federal suspend or debarred party listing. Planned Completion Date June 30, 2025.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 7, 2021. 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 June 7, 2022, which was (1536 days ago).
What is a management decision? →Criteria An appropriate system of internal controls to ensure all expenditures incurred are appropriate, allowable, and approved is necessary to ensure compliance with federal regulations. Condition During our testing of the Center?s internal controls, it was noted six (6) expenditures did not have required Director approval on purchase orders. Questioned Costs None. Context Of the total 254 existing expenditures for this program, a sample of 40 expenditures were selected for testing. This sample represents roughly 55 percent of the total federal expenditures for this program. Effect Center?s internal control systems regarding expenditures is not consistently followed, which could lead to noncompliance with activities allowed or unallowed requirements. Cause Purchase orders for these expenditures did not receive the appropriate approval. Recommendation We recommend the Center ensure all purchase orders follow their internal control process and receive the appropriate approvals.
Contact Person Lisa Tucker Planned Corrective Action The Center will ensure all purchase orders follow internal control procedures and required approvals are acquired. Planned Completion Date June 30, 2022.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 18, 2018. 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 August 18, 2018, which was (2925 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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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