EIN: 450460018
UEI: MLJ6LKLJL4P2
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 18, 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 August 18, 2026 (6 days ago).
What is a management decision? →Reporting – Significant Deficiency Federal Programs Assistance Listing Number 93.600 Head Start Department of Health and Human Services Criteria The District is required to file Federal Financial Report SF-425 on a semi-annual and annual basis. The semi-annual reports are due within one month of the end of the period. The annual reports are due within three months of the end of the period. Condition Federal Financial Report SF-425’s filed by the District were submitted past the applicable due dates. Context Three reports were required to be submitted by the District during the fiscal year. The semiannual report for the period ending May 31, 2024 with a due date of June 30, 2024 was not originally filed until July 16, 2024. The semi-annual report for the period ending May 31, 2025 with a due date of June 30, 2025 was not originally filed until July 9, 2025. The annual report for the period ending November 30, 2024 with a due date of March 1, 2025 was not originally filed until March 10, 2025. Cause The District’s internal control system did not properly identify the changes to the applicable due dates to ensure timely filing. Effect The District was not in compliance with reporting due dates. Questioned Costs Not applicable. Repeat Finding This is not a repeat finding. Recommendation We recommend the District review their internal controls to ensure any changes to reporting due dates are properly identified. Management’s Response See corrective action plan.
Show full finding ▾Hide full finding ▴Reporting – Significant Deficiency Federal Programs Assistance Listing Number 93.600 Head Start Department of Health and Human Services Criteria The District is required to file Federal Financial Report SF-425 on a semi-annual and annual basis. The semi-annual reports are due within one month of the end of the period. The annual reports are due within three months of the end of the period. Condition Federal Financial Report SF-425’s filed by the District were submitted past the applicable due dates. Context Three reports were required to be submitted by the District during the fiscal year. The semiannual report for the period ending May 31, 2024 with a due date of June 30, 2024 was not originally filed until July 16, 2024. The semi-annual report for the period ending May 31, 2025 with a due date of June 30, 2025 was not originally filed until July 9, 2025. The annual report for the period ending November 30, 2024 with a due date of March 1, 2025 was not originally filed until March 10, 2025. Cause The District’s internal control system did not properly identify the changes to the applicable due dates to ensure timely filing. Effect The District was not in compliance with reporting due dates. Questioned Costs Not applicable. Repeat Finding This is not a repeat finding. Recommendation We recommend the District review their internal controls to ensure any changes to reporting due dates are properly identified. Management’s Response See corrective action plan.
Official Responsible for Ensuring CAP Dani Haman, Head Start business manager, will be responsible to ensure that the appropriate measures are taken. Correcting Plan The District will provide Dani Haman, Head Start fiscal officer/business manager, necessary training. The Planned Completion Date of CAP Immediately
FAC accepted this audit on March 3, 2025 — management decision was due September 3, 2025.
2024-004: – Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Significant Deficiency Federal Programs Assistance Listing Number 93.600 Head Start Department of Health and Human Services 2 CFR Part 200.328 Criteria The District’s internal controls related to employee wage or salary rates require the Director of the Head Start program to formally approve employee wage or salary rates. Condition Three employees of the Head Start program were found to not have formally approved wage or salary rates. Context Sixteen salaried employees and fifteen waged employees were tested out of a total of 55 employees. Cause Management oversight Effect An employee could have received an incorrect wage or salary. Questioned Costs None Recommendation We recommend the District adhere to their internal controls and formally approve all wage and salary employee approved rates. Repeat Finding This is not a repeat finding. Views of Responsible Officials
Show full finding ▾Hide full finding ▴2024-004: – Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Significant Deficiency Federal Programs Assistance Listing Number 93.600 Head Start Department of Health and Human Services 2 CFR Part 200.328 Criteria The District’s internal controls related to employee wage or salary rates require the Director of the Head Start program to formally approve employee wage or salary rates. Condition Three employees of the Head Start program were found to not have formally approved wage or salary rates. Context Sixteen salaried employees and fifteen waged employees were tested out of a total of 55 employees. Cause Management oversight Effect An employee could have received an incorrect wage or salary. Questioned Costs None Recommendation We recommend the District adhere to their internal controls and formally approve all wage and salary employee approved rates. Repeat Finding This is not a repeat finding. Views of Responsible Officials
Official Responsible for Ensuring CAP Dani Haman, Head Start business manager, will be responsible to ensure that the appropriate measures are taken. Correcting Plan The District will provide Dani Haman, Head Start business manager, necessary training. The Planned Completion Date of CAP Immediately
FAC accepted this audit on April 2, 2024 — management decision was due October 2, 2024.
2023-004: Reporting – Material Weakness Federal Programs Assistance Listing Number 84.425 Education Stabilization Fund Department of Education North Dakota Department of Public Instruction Special Test and Provisions 2 CFR Part 200.326 F84425U 2023 Grant Year Criteria For construction contracts and subcontracts greater than $2,000, the District should verify prevailing wage rate clauses were included in the contract or subcontract and for each week in which work was performed under the contract or subcontract the District should monitor certified payroll registers to ensure contractors and subcontractors were paying employees the prevailing wage rates. Condition The District did not provide wage rate clauses to contractors. In addition, the District did not obtain from contractors the certified payroll registers, nor did they perform testing to ensure contractors were paying the prevailing wage rates. Cause The District was unaware of the compliance requirements regarding the construction projects. Effect It is possible that improper wages were paid to contractor employees. Questioned Costs Undeterminable. Recommendation We recommend the District to review the wage rate compliance requirements as part of the special tests and provisions of this program in the compliance supplement and to create and implement a process of submitting prevailing wage rates to contractors as well as obtaining the certified payroll registers to determine if contractors are in compliance. Repeat Finding This is not a repeat finding. Views of Responsible Officials See corrective action plan.
Show full finding ▾Hide full finding ▴2023-004: Reporting – Material Weakness Federal Programs Assistance Listing Number 84.425 Education Stabilization Fund Department of Education North Dakota Department of Public Instruction Special Test and Provisions 2 CFR Part 200.326 F84425U 2023 Grant Year Criteria For construction contracts and subcontracts greater than $2,000, the District should verify prevailing wage rate clauses were included in the contract or subcontract and for each week in which work was performed under the contract or subcontract the District should monitor certified payroll registers to ensure contractors and subcontractors were paying employees the prevailing wage rates. Condition The District did not provide wage rate clauses to contractors. In addition, the District did not obtain from contractors the certified payroll registers, nor did they perform testing to ensure contractors were paying the prevailing wage rates. Cause The District was unaware of the compliance requirements regarding the construction projects. Effect It is possible that improper wages were paid to contractor employees. Questioned Costs Undeterminable. Recommendation We recommend the District to review the wage rate compliance requirements as part of the special tests and provisions of this program in the compliance supplement and to create and implement a process of submitting prevailing wage rates to contractors as well as obtaining the certified payroll registers to determine if contractors are in compliance. Repeat Finding This is not a repeat finding. Views of Responsible Officials See corrective action plan.
Official Responsible for Ensuring CAP Lorie Werle, business manager, will be responsible to ensure that the appropriate measures are taken. Correcting Plan The District will provide Lorie Werle, business manager, necessary training. The Planned Completion Date of CAP Immediately
FAC accepted this audit on March 12, 2023 — management decision was due September 12, 2023.
2022-004: Reporting ? Significant Deficiency Federal Programs Assistance Listing Number 93.600 Head Start Department of Health and Human Services Reporting Criteria The District is required to file semi-annual SF-425 financial reports within one (1) month of quarter end. The information presented on the SF-425 reports should be cumulative. Condition During our testing of reports filed, it was noted the semi-annual report for the grant period ending 11/30/2021 was filed in excess of one (1) month after period end. All semi-annual reports also did not present the information cumulatively, but instead only presented the information for the current quarter. Cause The individual responsible for filing the reports was unaware of the deadlines or the prescribed format. Effect The District?s semi-annual SF-425 reports were not filed timely and in the prescribed format. Context Two (2) SF-425 semi-annual reports filed during the year under audit were tested and one (1) was found to be filed late and two (2) were not in the prescribed format. Questioned Costs None. Recommendation Proper training should be provided to the individuals responsible for preparing and filing the SF-425 reports. Repeat Finding This is a repeat finding of 2021-004. Views of Responsible Officials See corrective action plan.
Show full finding ▾Hide full finding ▴2022-004: Reporting ? Significant Deficiency Federal Programs Assistance Listing Number 93.600 Head Start Department of Health and Human Services Reporting Criteria The District is required to file semi-annual SF-425 financial reports within one (1) month of quarter end. The information presented on the SF-425 reports should be cumulative. Condition During our testing of reports filed, it was noted the semi-annual report for the grant period ending 11/30/2021 was filed in excess of one (1) month after period end. All semi-annual reports also did not present the information cumulatively, but instead only presented the information for the current quarter. Cause The individual responsible for filing the reports was unaware of the deadlines or the prescribed format. Effect The District?s semi-annual SF-425 reports were not filed timely and in the prescribed format. Context Two (2) SF-425 semi-annual reports filed during the year under audit were tested and one (1) was found to be filed late and two (2) were not in the prescribed format. Questioned Costs None. Recommendation Proper training should be provided to the individuals responsible for preparing and filing the SF-425 reports. Repeat Finding This is a repeat finding of 2021-004. Views of Responsible Officials See corrective action plan.
2022-004 Official Responsible for Insuring CAP Dani Haman, Head Start fiscal officer, will be responsible to ensure that the appropriate measures are taken. Correcting Plan The District will provide necessary training. The Planned Completion Date of CAP Immediately
2021-004
FAC accepted this audit on March 8, 2022 — management decision was due September 8, 2022.
Federal Programs AL # 93.600 ? Head Start Criteria The District is required to file quarterly SF-425 financial reports within one (1) month of quarter end. The information presented on the SF-425 reports should be cumulative. Condition During our testing of reports filed, it was noted the quarterly reports were filed in excess of one (1) month after quarter end. These quarterly reports also did not present the information cumulatively, but instead only presented the information for the current quarter. Cause The individual responsible for filing the reports was unaware of the deadlines or the prescribed format. Effect The District?s quarterly SF-425 reports were not filed timely and in the prescribed format. Context All four (4) quarter SF-425 reports filed during the year under audit were tested and found to be filed late and not in the prescribed format. Questioned Costs None. Recommendation Proper training should be provided to the individuals responsible for preparing and filing the SF-425 reports. Repeat Finding This is not a repeat finding Views of Responsible Officials See corrective action plan.
Show full finding ▾Hide full finding ▴Federal Programs AL # 93.600 ? Head Start Criteria The District is required to file quarterly SF-425 financial reports within one (1) month of quarter end. The information presented on the SF-425 reports should be cumulative. Condition During our testing of reports filed, it was noted the quarterly reports were filed in excess of one (1) month after quarter end. These quarterly reports also did not present the information cumulatively, but instead only presented the information for the current quarter. Cause The individual responsible for filing the reports was unaware of the deadlines or the prescribed format. Effect The District?s quarterly SF-425 reports were not filed timely and in the prescribed format. Context All four (4) quarter SF-425 reports filed during the year under audit were tested and found to be filed late and not in the prescribed format. Questioned Costs None. Recommendation Proper training should be provided to the individuals responsible for preparing and filing the SF-425 reports. Repeat Finding This is not a repeat finding Views of Responsible Officials See corrective action plan.
Official Responsible for Insuring CAP Lorie Werle, business manager, will be responsible to ensure that the appropriate measures are taken. Correcting Plan The District will provide necessary training. The Planned Completion Date of CAP Immediately
FAC accepted this audit on January 15, 2019 — management decision was due July 15, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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