FAC Explorer

Audit 336070

FY End
2024-06-30
Total Expended
$5.79M
Findings
2
Programs
16
Organization: Lifestream Services, Inc. and Subsidiary (IN)
Year: 2024 Accepted: 2025-01-06
Auditor: Barnes Dennig & CO LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517871 2024-001 Significant Deficiency - B
1094313 2024-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.667 Social Services Block Grant $478,882 Yes 0
96.667 Social Services Block Grant $240,167 Yes 0
93.052 National Family Caregiver Support, Title Iii, Part E $190,282 - 0
93.958 Block Grants for Community Mental Health Services $117,678 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $95,388 Yes 0
95.667 Social Services Block Grant $89,145 Yes 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $53,455 - 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $51,996 - 0
93.778 Medical Assistance Program $39,410 - 0
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $22,829 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $8,961 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $6,552 - 0
93.053 Nutrition Services Incentive Program $6,461 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $3,427 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $1,856 - 0
93.470 Alzheimer�s Disease Program Initiative (adpi) $1,426 - 0

Contacts

Name Title Type
NNEKRQ9BDDJ5 Carrissa Kirkpatrick Auditee
7567591121 Robert P. Ford Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The Agency has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Lifstream Services, Inc. and Subsidiary (the Agency) under programs of the federal government for the year ended June 30, 2024. The information in the schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because the schedule presents only a selected portion of the operations of the Agency, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Agency.

Finding Details

Finding 2024-001
Federal Programs: Social Services Block Grant ( ALN 93.667) and Formula Grants for Rural Areas (ALN 20.509) Finding 2024-1: Significant Deficiency. Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the allowable costs and allowable activities compliance requirements. Cause: Allocations based on timesheets were not correctly calculated and therefore the splits were not correct. Effect: The failure to establish an effective internal control system placed the Agency at risk of noncompliance with the grant agreement and the compliance requirements. A lack of effective reviews could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by the review process not ensuring there was accurate reporting of the activities of the programs. Repeat Finding: This is not a repeat finding. Questioned Costs: There were no questioned costs identified. Recommendation: Add additional reviews or calculation checks to make sure the percentage of payroll is correctly split across the various grant awards based on time spent for each grant category. Views of responsible officials and planned corrective actions: Management is in agreement with the finding and has prepared a corrective action plan.
Finding 2024-001
Federal Programs: Social Services Block Grant ( ALN 93.667) and Formula Grants for Rural Areas (ALN 20.509) Finding 2024-1: Significant Deficiency. Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: An effective internal control system was not in place to ensure compliance with requirements related to the grant agreement and the allowable costs and allowable activities compliance requirements. Cause: Allocations based on timesheets were not correctly calculated and therefore the splits were not correct. Effect: The failure to establish an effective internal control system placed the Agency at risk of noncompliance with the grant agreement and the compliance requirements. A lack of effective reviews could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by the review process not ensuring there was accurate reporting of the activities of the programs. Repeat Finding: This is not a repeat finding. Questioned Costs: There were no questioned costs identified. Recommendation: Add additional reviews or calculation checks to make sure the percentage of payroll is correctly split across the various grant awards based on time spent for each grant category. Views of responsible officials and planned corrective actions: Management is in agreement with the finding and has prepared a corrective action plan.