FAC Explorer

Audit 294026

FY End
2023-09-30
Total Expended
$1.69M
Findings
2
Programs
2
Organization: Sunshine Connections, Inc. (KS)
Year: 2023 Accepted: 2024-03-07
Auditor: Adamsbrown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
374407 2023-003 Significant Deficiency - ABE
950849 2023-003 Significant Deficiency - ABE

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $1.69M Yes 1
10.560 State Administrative Expenses for Child Nutrition $531 - 0

Contacts

Name Title Type
KB2USG5E63N3 Kelly Horn Auditee
7856252093 Meagan Wellbrock Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are presented on the budgetary basis of accounting, which is a comprehensive basis of accounting other than generally accepted accounting principles. Such expenditures are recognized following the cost principles contained in the Uniform Guidance cost principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate The accompanying schedule of expenditures of federal awards – budgetary basis includes the federal grant activity of Sunshine Connections, Inc. under programs of the federal government for the year ended September 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).
Title: Other Expenditures Accounting Policies: Expenditures reported on the Schedule are presented on the budgetary basis of accounting, which is a comprehensive basis of accounting other than generally accepted accounting principles. Such expenditures are recognized following the cost principles contained in the Uniform Guidance cost principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate The Organization did not receive any federal awards in the form of noncash assistance, insurance, loans, or loan guarantees and incurred no expenditures in relation thereof for the year ended September 30, 2023.

Finding Details

Finding 2023-003
10.558 – Child and Adult Care Food Program – Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Eligibility Criteria or specific requirement Internal controls should be in place to ensure that complete and accurate meal counts for eligible providers and children be submitted to the State for reimbursement. Condition Four providers received an improper amount for their meal reimbursement for the month tested. Context We determined, through testing of provider meal reimbursements, that an inaccurate number of meals was submitted to the State for reimbursement for four providers in our sample. Effect Two providers were incorrectly reimbursed for a meal that did not meet the food guidelines of the program. One provider was reimbursed for a child that was not properly enrolled within the program for all of the days being reimbursed. The final provider had their meal counts incorrectly recounted and recapped, resulting in the wrong number of meals being reimbursed. These items totaled to a net overreimbursement of the providers of $73. Total estimated errors come to an over-reimbursement of $2,742. Cause Inaccurate meal counts were submitted to the State as a result of incorrectly recapped meal counts, meals being reimbursed for a child that was not properly enrolled, and for meals being reimbursed that did not meet the food guidelines of the program. All were the result of human error. Recommendation Controls should be reviewed and updated to ensure that complete and accurate meal counts are submitted to the State for reimbursement. Views of responsible officials and planned corrective actions See corrective action plan.
Finding 2023-003
10.558 – Child and Adult Care Food Program – Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Eligibility Criteria or specific requirement Internal controls should be in place to ensure that complete and accurate meal counts for eligible providers and children be submitted to the State for reimbursement. Condition Four providers received an improper amount for their meal reimbursement for the month tested. Context We determined, through testing of provider meal reimbursements, that an inaccurate number of meals was submitted to the State for reimbursement for four providers in our sample. Effect Two providers were incorrectly reimbursed for a meal that did not meet the food guidelines of the program. One provider was reimbursed for a child that was not properly enrolled within the program for all of the days being reimbursed. The final provider had their meal counts incorrectly recounted and recapped, resulting in the wrong number of meals being reimbursed. These items totaled to a net overreimbursement of the providers of $73. Total estimated errors come to an over-reimbursement of $2,742. Cause Inaccurate meal counts were submitted to the State as a result of incorrectly recapped meal counts, meals being reimbursed for a child that was not properly enrolled, and for meals being reimbursed that did not meet the food guidelines of the program. All were the result of human error. Recommendation Controls should be reviewed and updated to ensure that complete and accurate meal counts are submitted to the State for reimbursement. Views of responsible officials and planned corrective actions See corrective action plan.