FAC Explorer

Audit 322422

FY End
2023-12-31
Total Expended
$774,114
Findings
14
Programs
1
Organization: Early Childhood Connections (SD)
Year: 2023 Accepted: 2024-09-30
Auditor: Ketel Thorstonson LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499561 2023-001 Significant Deficiency - ABCI
499562 2023-001 Significant Deficiency - ABCI
499563 2023-001 Significant Deficiency - ABCI
499564 2023-001 Significant Deficiency - ABCI
499565 2023-001 Significant Deficiency - ABCI
499566 2023-001 Significant Deficiency - ABCI
499567 2023-001 Significant Deficiency - ABCI
1076003 2023-001 Significant Deficiency - ABCI
1076004 2023-001 Significant Deficiency - ABCI
1076005 2023-001 Significant Deficiency - ABCI
1076006 2023-001 Significant Deficiency - ABCI
1076007 2023-001 Significant Deficiency - ABCI
1076008 2023-001 Significant Deficiency - ABCI
1076009 2023-001 Significant Deficiency - ABCI

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $45,657 Yes 1

Contacts

Name Title Type
EAVLNCUMBVW4 Autumn Gregory Auditee
6053426464 Traci Hanson Auditor
No contacts on file

Notes to SEFA

Title: Note 1 Accounting Policies: NOTE 1: This schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Early Childhood Connections and is presented on the cash basis of accounting. The information in the 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. Because the Schedule presents only a selected portion of the operations of Early Childhood Connections, it is not intended to and does not present the assets, liabilities, equity, revenues and expenses of Early Childhood Connections. De Minimis Rate Used: N Rate Explanation: NOTE 2: Early Childhood Connections did not elect to use the 10% de minimus indirect cost rate. NOTE 1: This schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Early Childhood Connections and is presented on the cash basis of accounting. The information in the 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. Because the Schedule presents only a selected portion of the operations of Early Childhood Connections, it is not intended to and does not present the assets, liabilities, equity, revenues and expenses of Early Childhood Connections.
Title: Note 2 Accounting Policies: NOTE 1: This schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Early Childhood Connections and is presented on the cash basis of accounting. The information in the 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. Because the Schedule presents only a selected portion of the operations of Early Childhood Connections, it is not intended to and does not present the assets, liabilities, equity, revenues and expenses of Early Childhood Connections. De Minimis Rate Used: N Rate Explanation: NOTE 2: Early Childhood Connections did not elect to use the 10% de minimus indirect cost rate. NOTE 2: Early Childhood Connections did not elect to use the 10% de minimus indirect cost rate.
Title: Note 3 Accounting Policies: NOTE 1: This schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Early Childhood Connections and is presented on the cash basis of accounting. The information in the 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. Because the Schedule presents only a selected portion of the operations of Early Childhood Connections, it is not intended to and does not present the assets, liabilities, equity, revenues and expenses of Early Childhood Connections. De Minimis Rate Used: N Rate Explanation: NOTE 2: Early Childhood Connections did not elect to use the 10% de minimus indirect cost rate. NOTE 3: This amount includes revenues received for services provided during the year ended December 31, 2023. Some federal reimbursements for this grant are based on approved rates for services provided rather than reimbursement for specific expenditures.
Title: Note 4 Accounting Policies: NOTE 1: This schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Early Childhood Connections and is presented on the cash basis of accounting. The information in the 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. Because the Schedule presents only a selected portion of the operations of Early Childhood Connections, it is not intended to and does not present the assets, liabilities, equity, revenues and expenses of Early Childhood Connections. De Minimis Rate Used: N Rate Explanation: NOTE 2: Early Childhood Connections did not elect to use the 10% de minimus indirect cost rate. NOTE 4: Early Childhood Connections had no amounts passed through to subrecipients.

Finding Details

Finding 2023-001
Finding No. 2023-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment, Subrecipient Monitoring Questioned Costs: None Condition and Cause: The Company does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of controls increases the likelihood of noncompliance occurring. Repeat Finding from Prior Year: N/A Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment, Subrecipient Monitoring Questioned Costs: None Condition and Cause: The Company does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of controls increases the likelihood of noncompliance occurring. Repeat Finding from Prior Year: N/A Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment, Subrecipient Monitoring Questioned Costs: None Condition and Cause: The Company does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of controls increases the likelihood of noncompliance occurring. Repeat Finding from Prior Year: N/A Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment, Subrecipient Monitoring Questioned Costs: None Condition and Cause: The Company does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of controls increases the likelihood of noncompliance occurring. Repeat Finding from Prior Year: N/A Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment, Subrecipient Monitoring Questioned Costs: None Condition and Cause: The Company does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of controls increases the likelihood of noncompliance occurring. Repeat Finding from Prior Year: N/A Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment, Subrecipient Monitoring Questioned Costs: None Condition and Cause: The Company does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of controls increases the likelihood of noncompliance occurring. Repeat Finding from Prior Year: N/A Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment, Subrecipient Monitoring Questioned Costs: None Condition and Cause: The Company does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of controls increases the likelihood of noncompliance occurring. Repeat Finding from Prior Year: N/A Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment, Subrecipient Monitoring Questioned Costs: None Condition and Cause: The Company does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of controls increases the likelihood of noncompliance occurring. Repeat Finding from Prior Year: N/A Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment, Subrecipient Monitoring Questioned Costs: None Condition and Cause: The Company does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of controls increases the likelihood of noncompliance occurring. Repeat Finding from Prior Year: N/A Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment, Subrecipient Monitoring Questioned Costs: None Condition and Cause: The Company does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of controls increases the likelihood of noncompliance occurring. Repeat Finding from Prior Year: N/A Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment, Subrecipient Monitoring Questioned Costs: None Condition and Cause: The Company does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of controls increases the likelihood of noncompliance occurring. Repeat Finding from Prior Year: N/A Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment, Subrecipient Monitoring Questioned Costs: None Condition and Cause: The Company does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of controls increases the likelihood of noncompliance occurring. Repeat Finding from Prior Year: N/A Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment, Subrecipient Monitoring Questioned Costs: None Condition and Cause: The Company does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of controls increases the likelihood of noncompliance occurring. Repeat Finding from Prior Year: N/A Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment, Subrecipient Monitoring Questioned Costs: None Condition and Cause: The Company does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of controls increases the likelihood of noncompliance occurring. Repeat Finding from Prior Year: N/A Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.