EIN: 810445802
UEI: K7BUTNAACKL3
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 24, 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 December 24, 2026 (123 days from today).
What is a management decision? →The Cooperative is out of compliance with 2 CFR section 200.512(a). Effect: Noncompliance with federal requirements can affect future funding opportunities. Context: The audit submission date was after the required due date. Cause: The audit was not able to be completed in time to meet the required due date. Recommendation: We recommend the Cooperative continue to communicate with OPI and federal agencies on steps to follow in order to address any concerns and get into compliance. Auditee Response: Views of responsible officials and planned corrective actions: (Include contact persons’ title of who will correct and probable timeframe) The Fed requires it to be on Letterhead.
Show full finding ▾Hide full finding ▴2023-001 Federal Reporting Compliance (Repeat finding updated for the current year as necessary) Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period (whichever is earlier). Condition: The Cooperative is out of compliance with 2 CFR section 200.512(a). Effect: Noncompliance with federal requirements can affect future funding opportunities. Context: The audit submission date was after the required due date. Cause: The audit was not able to be completed in time to meet the required due date. Recommendation: We recommend the Cooperative continue to communicate with OPI and federal agencies on steps to follow in order to address any concerns and get into compliance. Auditee Response: Views of responsible officials and planned corrective actions: (Include contact persons’ title of who will correct and probable timeframe) The Fed requires it to be on Letterhead.
April16,2026 RE: Response to FY2023 Audit Finding View of Responsible Officials: This letter is in response to the finding regarding late audit filings. The delays were primarily due to disruptions related to the COVID-I9 pandemic, as well as staffing shortages experienced by our previous auditing firm. To address this issue and ensure timely compliance moving forward, we have engaged a new auditing firm and are actively working to bring all outstanding audits up to date. We are committed to maintaining compliance with all reporting requirements and have implemented measures to prevent future delays. We appreciate your understanding and consideration. Respectfully /A-a- S G. Tempel, , M.Ed. Director Bear
2022-001
FAC accepted this audit on September 9, 2025 — management decision was due March 9, 2026.
The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The Cooperative had significant turnover in the business office that delayed the completion of the audit. Repeat: Yes Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
Show full finding ▾Hide full finding ▴2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027, 84.027X , 84.173 Award year and number: 2022; 003-9689-77-2022, 003-9689-70-2022, 003-9689-79-202 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The Cooperative had significant turnover in the business office that delayed the completion of the audit. Repeat: Yes Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
2021-001
FAC accepted this audit on November 16, 2023 — management decision was due May 16, 2024.
The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid 19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: Covid 19 delays coupled with staffing shortages and turnover on the part of the audit firm resulted in the late submission of the audit. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
Show full finding ▾Hide full finding ▴2021-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027 and 84.173 Award year and number: 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid 19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: Covid 19 delays coupled with staffing shortages and turnover on the part of the audit firm resulted in the late submission of the audit. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
View of Responsible Officials Covid-19 delays coupled with staffing shortages and turnover on the part of the audit firm resulted in the late submission of the audit. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits. Respectfully Sara Tempel, Director Bear Paw Cooperative
FAC accepted this audit on March 25, 2019 — management decision was due September 25, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 21, 2017 — management decision was due September 21, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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