EIN: 460226551
UEI: N2LYNCM3FWY5
Audited by: Ketel Thorstenson, LLP
Oversight agency: 81 [Department of Energy]
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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 March 5, 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 September 5, 2026 (2 days from today).
What is a management decision? →#2025-002 Finding: Internal Controls over Compliance Federal Program Affected: Cybersecurity, Energy Security & Emergency Response (CESER) ALN 81.008 Compliance Requirement: Reporting Questioned Costs: None Condition and Cause: The Cooperative has processes to comply with various federal funding requirements; however, no one is overseeing or documenting the review of overall compliance. No noncompliance was identified during the audit process. Criteria and Effect: Uniform Guidance requires non-federal entities to establish and maintain effective internal control over federal awards that provides reasonable assurance of compliance with applicable federal statutes, regulations, and the terms and conditions of the federal award. Lack of internal control procedures can result in noncompliance with federal grant requirements. Repeat Finding from Prior Year: No Recommendation: The Cooperative should develop and implement procedures for monitoring overall compliance, including clearly defined responsibilities, documentation requirements, and review frequencies. Response/Corrective Action Plan: The Cooperative agrees with the above Finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴#2025-002 Finding: Internal Controls over Compliance Federal Program Affected: Cybersecurity, Energy Security & Emergency Response (CESER) ALN 81.008 Compliance Requirement: Reporting Questioned Costs: None Condition and Cause: The Cooperative has processes to comply with various federal funding requirements; however, no one is overseeing or documenting the review of overall compliance. No noncompliance was identified during the audit process. Criteria and Effect: Uniform Guidance requires non-federal entities to establish and maintain effective internal control over federal awards that provides reasonable assurance of compliance with applicable federal statutes, regulations, and the terms and conditions of the federal award. Lack of internal control procedures can result in noncompliance with federal grant requirements. Repeat Finding from Prior Year: No Recommendation: The Cooperative should develop and implement procedures for monitoring overall compliance, including clearly defined responsibilities, documentation requirements, and review frequencies. Response/Corrective Action Plan: The Cooperative agrees with the above Finding. See Corrective Action Plan.
Finding 2025-002: Internal Controls over Compliance Responsible Individuals: Mark Miller, Accounting Manager Corrective Action Plan: Management is currently implementing review procedures and proper oversight of compliance. Anticipated Completion Date: 2026
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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