FAC Explorer

Audit 301941

FY End
2023-06-30
Total Expended
$1.03M
Findings
8
Programs
2
Organization: Area Four Senior Citizens Planning Council, Inc. (SD)
Year: 2023 Accepted: 2024-04-01
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
391447 2023-005 Significant Deficiency - AB
391448 2023-005 Significant Deficiency - AB
391449 2023-005 Significant Deficiency - AB
391450 2023-005 Significant Deficiency - AB
967889 2023-005 Significant Deficiency - AB
967890 2023-005 Significant Deficiency - AB
967891 2023-005 Significant Deficiency - AB
967892 2023-005 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $757,501 Yes 1
93.053 Nutrition Services Incentive Program $186,271 Yes 1

Contacts

Name Title Type
YNH2EZALEVK4 Marla Kiesz Auditee
6052294741 Tara Engquist Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - BASIS OF PRESENTATION Accounting Policies: Note B – Significant Accounting Policies Expenditures reported in 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: Note C – Indirect Cost Rate Area Four Senior Citizens Planning Council, Inc., does not draw for indirect administrative expenses, and has not elected to use the 10% de minimus cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Area Four Senior Citizens Planning Council, Inc., under programs of the federal government for the year ended June 30, 2023. The information 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 Area Four Senior Citizens Planning Council, Inc., it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Area Four Senior Citizens Planning Council, Inc.

Finding Details

Finding 2023-005
2023-005 Department of Health and Human Services Passed through the State of South Dakota Department of Human Services Special Programs for the Aging - Title III, Part C - Nutrition Services #93.045 Nutrition Services Incentive Program #93.053 Award # 24SC193061 Award Year – 2024 Award # 23SC193061 Award Year – 2023 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Controls over Compliance Criteria: A good internal control structure would require documented review to be completed prior to invoice payments being made to ensure all costs incurred were allowed under the program. Condition: In testing, it was noted that 3 invoices that were paid with electronic payment were not approved prior to payment being made. Cause: With payments made by electronic payments only, there was not documentation maintained to show approval of the expenses. Effect: Costs can be paid that are not allowed under the program. Questioned Costs: None Context/Sampling: Nonstatistical sampling was used. Sample size was 3 of 60 transactions. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented approval process be implemented prior to all payments being made to ensure that costs were allowed under the program. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-005
2023-005 Department of Health and Human Services Passed through the State of South Dakota Department of Human Services Special Programs for the Aging - Title III, Part C - Nutrition Services #93.045 Nutrition Services Incentive Program #93.053 Award # 24SC193061 Award Year – 2024 Award # 23SC193061 Award Year – 2023 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Controls over Compliance Criteria: A good internal control structure would require documented review to be completed prior to invoice payments being made to ensure all costs incurred were allowed under the program. Condition: In testing, it was noted that 3 invoices that were paid with electronic payment were not approved prior to payment being made. Cause: With payments made by electronic payments only, there was not documentation maintained to show approval of the expenses. Effect: Costs can be paid that are not allowed under the program. Questioned Costs: None Context/Sampling: Nonstatistical sampling was used. Sample size was 3 of 60 transactions. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented approval process be implemented prior to all payments being made to ensure that costs were allowed under the program. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-005
2023-005 Department of Health and Human Services Passed through the State of South Dakota Department of Human Services Special Programs for the Aging - Title III, Part C - Nutrition Services #93.045 Nutrition Services Incentive Program #93.053 Award # 24SC193061 Award Year – 2024 Award # 23SC193061 Award Year – 2023 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Controls over Compliance Criteria: A good internal control structure would require documented review to be completed prior to invoice payments being made to ensure all costs incurred were allowed under the program. Condition: In testing, it was noted that 3 invoices that were paid with electronic payment were not approved prior to payment being made. Cause: With payments made by electronic payments only, there was not documentation maintained to show approval of the expenses. Effect: Costs can be paid that are not allowed under the program. Questioned Costs: None Context/Sampling: Nonstatistical sampling was used. Sample size was 3 of 60 transactions. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented approval process be implemented prior to all payments being made to ensure that costs were allowed under the program. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-005
2023-005 Department of Health and Human Services Passed through the State of South Dakota Department of Human Services Special Programs for the Aging - Title III, Part C - Nutrition Services #93.045 Nutrition Services Incentive Program #93.053 Award # 24SC193061 Award Year – 2024 Award # 23SC193061 Award Year – 2023 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Controls over Compliance Criteria: A good internal control structure would require documented review to be completed prior to invoice payments being made to ensure all costs incurred were allowed under the program. Condition: In testing, it was noted that 3 invoices that were paid with electronic payment were not approved prior to payment being made. Cause: With payments made by electronic payments only, there was not documentation maintained to show approval of the expenses. Effect: Costs can be paid that are not allowed under the program. Questioned Costs: None Context/Sampling: Nonstatistical sampling was used. Sample size was 3 of 60 transactions. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented approval process be implemented prior to all payments being made to ensure that costs were allowed under the program. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-005
2023-005 Department of Health and Human Services Passed through the State of South Dakota Department of Human Services Special Programs for the Aging - Title III, Part C - Nutrition Services #93.045 Nutrition Services Incentive Program #93.053 Award # 24SC193061 Award Year – 2024 Award # 23SC193061 Award Year – 2023 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Controls over Compliance Criteria: A good internal control structure would require documented review to be completed prior to invoice payments being made to ensure all costs incurred were allowed under the program. Condition: In testing, it was noted that 3 invoices that were paid with electronic payment were not approved prior to payment being made. Cause: With payments made by electronic payments only, there was not documentation maintained to show approval of the expenses. Effect: Costs can be paid that are not allowed under the program. Questioned Costs: None Context/Sampling: Nonstatistical sampling was used. Sample size was 3 of 60 transactions. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented approval process be implemented prior to all payments being made to ensure that costs were allowed under the program. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-005
2023-005 Department of Health and Human Services Passed through the State of South Dakota Department of Human Services Special Programs for the Aging - Title III, Part C - Nutrition Services #93.045 Nutrition Services Incentive Program #93.053 Award # 24SC193061 Award Year – 2024 Award # 23SC193061 Award Year – 2023 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Controls over Compliance Criteria: A good internal control structure would require documented review to be completed prior to invoice payments being made to ensure all costs incurred were allowed under the program. Condition: In testing, it was noted that 3 invoices that were paid with electronic payment were not approved prior to payment being made. Cause: With payments made by electronic payments only, there was not documentation maintained to show approval of the expenses. Effect: Costs can be paid that are not allowed under the program. Questioned Costs: None Context/Sampling: Nonstatistical sampling was used. Sample size was 3 of 60 transactions. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented approval process be implemented prior to all payments being made to ensure that costs were allowed under the program. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-005
2023-005 Department of Health and Human Services Passed through the State of South Dakota Department of Human Services Special Programs for the Aging - Title III, Part C - Nutrition Services #93.045 Nutrition Services Incentive Program #93.053 Award # 24SC193061 Award Year – 2024 Award # 23SC193061 Award Year – 2023 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Controls over Compliance Criteria: A good internal control structure would require documented review to be completed prior to invoice payments being made to ensure all costs incurred were allowed under the program. Condition: In testing, it was noted that 3 invoices that were paid with electronic payment were not approved prior to payment being made. Cause: With payments made by electronic payments only, there was not documentation maintained to show approval of the expenses. Effect: Costs can be paid that are not allowed under the program. Questioned Costs: None Context/Sampling: Nonstatistical sampling was used. Sample size was 3 of 60 transactions. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented approval process be implemented prior to all payments being made to ensure that costs were allowed under the program. Views of Responsible Officials: Management agrees with the finding.
Finding 2023-005
2023-005 Department of Health and Human Services Passed through the State of South Dakota Department of Human Services Special Programs for the Aging - Title III, Part C - Nutrition Services #93.045 Nutrition Services Incentive Program #93.053 Award # 24SC193061 Award Year – 2024 Award # 23SC193061 Award Year – 2023 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Controls over Compliance Criteria: A good internal control structure would require documented review to be completed prior to invoice payments being made to ensure all costs incurred were allowed under the program. Condition: In testing, it was noted that 3 invoices that were paid with electronic payment were not approved prior to payment being made. Cause: With payments made by electronic payments only, there was not documentation maintained to show approval of the expenses. Effect: Costs can be paid that are not allowed under the program. Questioned Costs: None Context/Sampling: Nonstatistical sampling was used. Sample size was 3 of 60 transactions. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented approval process be implemented prior to all payments being made to ensure that costs were allowed under the program. Views of Responsible Officials: Management agrees with the finding.