FAC Explorer

Audit 322204

FY End
2023-12-31
Total Expended
$1.00M
Findings
2
Programs
7
Organization: Young Men's Christian Association of Rapid City, Inc. (SD)
Year: 2023 Accepted: 2024-09-30
Auditor: Ketel Thorstenson LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499357 2023-003 Significant Deficiency Yes AB
1075799 2023-003 Significant Deficiency Yes AB

Programs

ALN Program Spent Major Findings
84.287 Twenty-First Century Community Learning Centers $487,057 Yes 1
10.558 Child and Adult Care Food Program $171,157 - 0
93.575 Child Care and Development Block Grant $144,241 - 0
84.425U American Rescue Plan - Elementary and Secondary School Emergency Relief (arp Esser Iii) $85,303 - 0
10.559 Summer Food Service Program for Children $67,548 - 0
93.531 The Patient Protection and Affordable Care Act of 2010 Authorizes Community Transformation Grants and National Dissemination and Support for Community Transformation Grants $38,448 - 0
14.218 Community Development Block Grants/entitlement Grants $6,763 - 0

Contacts

Name Title Type
XN7ECLQFLFF8 Keiz Larson Auditee
6057189622 Jean Schroeder Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 Accounting Policies: This Schedule of Expenditures of Federal Awards includes the federal grant activity of Young Men's Christian Association of Rapid City and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: Young Men's Christian Association of Rapid City, Inc. did not elect to use the 10% de minimis indirect cost rate. This Schedule of Expenditures of Federal Awards includes the federal grant activity of Young Men's Christian Association of Rapid City and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, preparation of the basic financial statements.
Title: NOTE 2 Accounting Policies: This Schedule of Expenditures of Federal Awards includes the federal grant activity of Young Men's Christian Association of Rapid City and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: Young Men's Christian Association of Rapid City, Inc. did not elect to use the 10% de minimis indirect cost rate. Young Men's Christian Association of Rapid City, Inc. did not elect to use the 10% de minimis indirect cost rate.
Title: NOTE 3 Accounting Policies: This Schedule of Expenditures of Federal Awards includes the federal grant activity of Young Men's Christian Association of Rapid City and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: Young Men's Christian Association of Rapid City, Inc. did not elect to use the 10% de minimis indirect cost rate. Federal reimbursements are not based upon specific expenditures. Therefore, the amounts reported here represent cash received rather than federal expenditures.
Title: NOTE 4 Accounting Policies: This Schedule of Expenditures of Federal Awards includes the federal grant activity of Young Men's Christian Association of Rapid City and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: Young Men's Christian Association of Rapid City, Inc. did not elect to use the 10% de minimis indirect cost rate. The YMCA had no amounts passed through to subrecipients.

Finding Details

Finding 2023-003
Federal Program Affected: U.S. Department of Education’s 21st Century Community Learning Centers (CFDA #84.287) Compliance Requirement: Allowable Costs/Cost Principles Questioned Costs: None – amounts were below reporting threshold. Condition and Cause: During our testing of 16 payroll transactions, we noted one instance in which a timecard did not match the amount paid per the payroll register. As a result, the employee’s time was improperly overcharged to the 21st Century grant. The over charge was $25 out of a sample of $8,074. Payroll expenses charged to the grant for 2024 totaled $296,055. Criteria and Effect: Uniform Guidance requires adequate documentation, including support for all payments made. Lack of adequate documentation could result in questioned costs. Repeat Finding from Prior Year: Yes - Finding No. 2022-002 (revised and repeated). Recommendation: Management made significant improvements in the payroll process in 2023. We recommend continued diligence and training to ensure all internal control processes are followed. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2023-003
Federal Program Affected: U.S. Department of Education’s 21st Century Community Learning Centers (CFDA #84.287) Compliance Requirement: Allowable Costs/Cost Principles Questioned Costs: None – amounts were below reporting threshold. Condition and Cause: During our testing of 16 payroll transactions, we noted one instance in which a timecard did not match the amount paid per the payroll register. As a result, the employee’s time was improperly overcharged to the 21st Century grant. The over charge was $25 out of a sample of $8,074. Payroll expenses charged to the grant for 2024 totaled $296,055. Criteria and Effect: Uniform Guidance requires adequate documentation, including support for all payments made. Lack of adequate documentation could result in questioned costs. Repeat Finding from Prior Year: Yes - Finding No. 2022-002 (revised and repeated). Recommendation: Management made significant improvements in the payroll process in 2023. We recommend continued diligence and training to ensure all internal control processes are followed. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.