FAC Explorer

Audit 326587

FY End
2024-06-30
Total Expended
$5.30M
Findings
2
Programs
10
Organization: Western South Dakota Community Action, Inc. (SD)
Year: 2024 Accepted: 2024-10-30
Auditor: Casey Peterson LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504140 2024-001 Material Weakness - E
1080582 2024-001 Material Weakness - E

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $2.07M Yes 0
93.568 Low-Income Home Energy Assistance $452,094 Yes 0
81.042 Weatherization Assistance for Low-Income Persons $296,617 - 0
93.324 State Health Insurance Assistance Program $72,759 - 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $67,476 - 0
93.071 Medicare Enrollment Assistance Program $61,197 - 0
93.569 Community Services Block Grant $40,407 Yes 0
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated Exchanges $34,596 - 0
14.218 Community Development Block Grants/entitlement Grants $19,765 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $10,310 - 0

Contacts

Name Title Type
LNLSS3HDNNN7 Laurie Theilmann Auditee
6053481460 Devin Pfaff Auditor
No contacts on file

Notes to SEFA

Title: Note 3 Accounting Policies: Note 1: The Schedule of Expenditures of Federal Awards Modified-Cash Basis includes federal grant activity of Western South Dakota Community Action, Inc. and is presented on the modified cash basis of accounting and represents federal expenditures that have been reqrested for reimbursement. The information in this schedule is presented in accordance with the audit 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. Use charges for vehicles are recorded as federal fund expenditures consistent with prior years. De Minimis Rate Used: N Rate Explanation: Note 2: The Organization does not use a 10% de minimus indirect cost rate. Expenditures are partially based on units of hours times authorized rates.

Finding Details

Finding 2024-001
Condition: There was a lack of evidence of review and approval of intake or recertification forms noted during testing over eligibility in the Community Services Block Grant Criteria: Internal controls should be in place to ensure ineligible individuals do not receive services from the Community Services Block Grant. Cause: The Organization has experienced turnover in the Community Services Block Grant Direct Service Workers. Effect: Participants could have received Community Services Block Grant funding when they were not eligible to receive funding. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend implementing an internal control to make sure all forms are properly reviewed and approved. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Finding 2024-001
Condition: There was a lack of evidence of review and approval of intake or recertification forms noted during testing over eligibility in the Community Services Block Grant Criteria: Internal controls should be in place to ensure ineligible individuals do not receive services from the Community Services Block Grant. Cause: The Organization has experienced turnover in the Community Services Block Grant Direct Service Workers. Effect: Participants could have received Community Services Block Grant funding when they were not eligible to receive funding. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend implementing an internal control to make sure all forms are properly reviewed and approved. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.