FAC Explorer

Audit 10042

FY End
2023-06-30
Total Expended
$11.91M
Findings
4
Programs
13
Organization: Youth & Family Services, Inc. (SD)
Year: 2023 Accepted: 2024-01-08
Auditor: Ketel Thorstenson LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7701 2023-003 Significant Deficiency - F
7702 2023-003 Significant Deficiency - F
584143 2023-003 Significant Deficiency - F
584144 2023-003 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $1.06M - 0
93.600 Head Start $522,808 Yes 1
10.558 Child and Adult Care Food Program $328,399 - 0
84.287 Twenty-First Century Community Learning Centers $225,111 - 0
93.575 Child Care and Development Block Grant $174,795 - 0
16.888 Consolidated and Technical Assistance Grant Program to Address Children and Youth Experiencing Domestic and Sexual Violence and Engage Men and Boys As Allies $144,644 - 0
93.276 Drug-Free Communities Support Program Grants $130,660 - 0
14.218 Community Development Block Grants/entitlement Grants $113,149 - 0
16.575 Crime Victim Assistance $93,656 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $89,158 - 0
10.559 Summer Food Service Program for Children $82,288 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $7,890 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $7,676 - 0

Contacts

Name Title Type
MJAELJQA9HB6 Kari Williams Auditee
6053424195 Traci Hanson Auditor
No contacts on file

Notes to SEFA

Title: Cash Received Accounting Policies: Note 1: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Organization under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee used the de minimis cost rate. These amounts refelect cash received. Federal reimbursements are based on approved rates for services provided rather than reimbursment for specific expenditures.

Finding Details

Finding 2023-003
#2023-003 FINDING: Equipment and Real Property Management Federal Programs Affected: Head Start/ALN #93.600 Compliance Requirement: Equipment and Real Property Management Questioned Costs: No known or likely questioned costs exceeding $25,000. Condition and Cause: The Organization did not have a process to ensure all federal equipment purchases were on the depreciation schedule. Criteria and Effect: Property records must be maintained for equipment acquired under a federal award. Repeat Finding from Prior Year: N/A Recommendation: Purchases of property and equipment exceeding $5,000 with a useful life greater than one year should be capitalized and added to the deprecation schedule. Projects not yet completed at year-end should be added into construction in progress. For proper controls surrounding equipment and real property management, processes should be developed to ensure all federal property purchases are included in the depreciation schedule. Views of Responsible Officials: See Organization’s Corrective Action Plan
Finding 2023-003
#2023-003 FINDING: Equipment and Real Property Management Federal Programs Affected: Head Start/ALN #93.600 Compliance Requirement: Equipment and Real Property Management Questioned Costs: No known or likely questioned costs exceeding $25,000. Condition and Cause: The Organization did not have a process to ensure all federal equipment purchases were on the depreciation schedule. Criteria and Effect: Property records must be maintained for equipment acquired under a federal award. Repeat Finding from Prior Year: N/A Recommendation: Purchases of property and equipment exceeding $5,000 with a useful life greater than one year should be capitalized and added to the deprecation schedule. Projects not yet completed at year-end should be added into construction in progress. For proper controls surrounding equipment and real property management, processes should be developed to ensure all federal property purchases are included in the depreciation schedule. Views of Responsible Officials: See Organization’s Corrective Action Plan
Finding 2023-003
#2023-003 FINDING: Equipment and Real Property Management Federal Programs Affected: Head Start/ALN #93.600 Compliance Requirement: Equipment and Real Property Management Questioned Costs: No known or likely questioned costs exceeding $25,000. Condition and Cause: The Organization did not have a process to ensure all federal equipment purchases were on the depreciation schedule. Criteria and Effect: Property records must be maintained for equipment acquired under a federal award. Repeat Finding from Prior Year: N/A Recommendation: Purchases of property and equipment exceeding $5,000 with a useful life greater than one year should be capitalized and added to the deprecation schedule. Projects not yet completed at year-end should be added into construction in progress. For proper controls surrounding equipment and real property management, processes should be developed to ensure all federal property purchases are included in the depreciation schedule. Views of Responsible Officials: See Organization’s Corrective Action Plan
Finding 2023-003
#2023-003 FINDING: Equipment and Real Property Management Federal Programs Affected: Head Start/ALN #93.600 Compliance Requirement: Equipment and Real Property Management Questioned Costs: No known or likely questioned costs exceeding $25,000. Condition and Cause: The Organization did not have a process to ensure all federal equipment purchases were on the depreciation schedule. Criteria and Effect: Property records must be maintained for equipment acquired under a federal award. Repeat Finding from Prior Year: N/A Recommendation: Purchases of property and equipment exceeding $5,000 with a useful life greater than one year should be capitalized and added to the deprecation schedule. Projects not yet completed at year-end should be added into construction in progress. For proper controls surrounding equipment and real property management, processes should be developed to ensure all federal property purchases are included in the depreciation schedule. Views of Responsible Officials: See Organization’s Corrective Action Plan