FAC Explorer

Audit 355130

FY End
2024-09-30
Total Expended
$1.63M
Findings
4
Programs
2
Organization: Sunshine Connections, Inc. (KS)
Year: 2024 Accepted: 2025-04-30
Auditor: Adamsbrown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
558338 2024-003 Significant Deficiency Yes E
558339 2024-004 Significant Deficiency - M
1134780 2024-003 Significant Deficiency Yes E
1134781 2024-004 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $1.63M Yes 2
10.560 State Administrative Expenses for Child Nutrition $282 - 0

Contacts

Name Title Type
KB2USG5E63N3 Kelly Horn Auditee
7856252093 Meagan Wellbrock Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are presented on the budgetary basis of accounting, which is a comprehensive basis of accounting other than generally accepted accounting principles. Such expenditures are recognized following the cost principles contained in the Uniform Guidance cost principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards – budgetary basis includes the federal grant activity of Sunshine Connections, Inc. under programs of the federal government for the year ended September 30, 2024. The information in this schedule 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Other Expenditures Accounting Policies: Expenditures reported on the schedule are presented on the budgetary basis of accounting, which is a comprehensive basis of accounting other than generally accepted accounting principles. Such expenditures are recognized following the cost principles contained in the Uniform Guidance cost principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Auditee did not use the de minimis cost rate. The Organization did not receive any federal awards in the form of noncash assistance, insurance, loans, or loan guarantees and incurred no expenditures in relation thereof for the year ended September 30, 2024.

Finding Details

Finding 2024-003
10.558 – Child and Adult Care Food Program – Eligibility Criteria or specific requirement Internal controls should be in place to ensure that complete and accurate meal counts for eligible providers and children be submitted to the State for reimbursement. Condition Two providers received an improper amount for their meal reimbursement for the month tested. Context We determined, through testing of provider meal reimbursements, that an inaccurate number of meals was submitted to the State for reimbursement for two transactions within our sample. Effect One provider’s children were disallowed for the month tested on the basis of income eligibility. However, she had completed an income eligibility form that was effective beginning that month that showed that her children were, in fact, eligible. Another provider was over-reimbursed by one snack for the month tested due to meal counts being incorrectly recounted and recapped. These items totaled to a net underreimbursement of the providers of $51. Total estimated errors come to an under-reimbursement of $2,108. Cause Inaccurate meal counts were submitted to the State as a result of incorrectly recapped meal counts, as well as staff receiving the income eligibility form late in the month and not recognizing that an adjustment needed to be made to recognize the provider’s children as being eligible. Both were the result of human error. Recommendation Controls should be reviewed and updated to ensure that complete and accurate meal counts are submitted to the State for reimbursement. Views of responsible officials and planned corrective actions See corrective action plan.
Finding 2024-004
10.558 – Child and Adult Care Food Program – Subrecipient Monitoring Criteria or specific requirement In accordance with 7 CFR 226.16(d)(4)(iii)(C), at least one review must be made during each new facility’s first four weeks of Program operations. Condition Two providers who began Program operations during the period did not undergo a site visit during their first four weeks of operations. Context We determined, through testing of provider site visits, that two new providers had their first site visit fall slightly outside of the required first four weeks. Effect New providers did not receive a timely visit. Cause This was the result of human error. Recommendation Controls should be reviewed and updated to ensure that all new providers undergo a site visit within the first four weeks of operations. Views of responsible officials and planned corrective actions See corrective action plan.
Finding 2024-003
10.558 – Child and Adult Care Food Program – Eligibility Criteria or specific requirement Internal controls should be in place to ensure that complete and accurate meal counts for eligible providers and children be submitted to the State for reimbursement. Condition Two providers received an improper amount for their meal reimbursement for the month tested. Context We determined, through testing of provider meal reimbursements, that an inaccurate number of meals was submitted to the State for reimbursement for two transactions within our sample. Effect One provider’s children were disallowed for the month tested on the basis of income eligibility. However, she had completed an income eligibility form that was effective beginning that month that showed that her children were, in fact, eligible. Another provider was over-reimbursed by one snack for the month tested due to meal counts being incorrectly recounted and recapped. These items totaled to a net underreimbursement of the providers of $51. Total estimated errors come to an under-reimbursement of $2,108. Cause Inaccurate meal counts were submitted to the State as a result of incorrectly recapped meal counts, as well as staff receiving the income eligibility form late in the month and not recognizing that an adjustment needed to be made to recognize the provider’s children as being eligible. Both were the result of human error. Recommendation Controls should be reviewed and updated to ensure that complete and accurate meal counts are submitted to the State for reimbursement. Views of responsible officials and planned corrective actions See corrective action plan.
Finding 2024-004
10.558 – Child and Adult Care Food Program – Subrecipient Monitoring Criteria or specific requirement In accordance with 7 CFR 226.16(d)(4)(iii)(C), at least one review must be made during each new facility’s first four weeks of Program operations. Condition Two providers who began Program operations during the period did not undergo a site visit during their first four weeks of operations. Context We determined, through testing of provider site visits, that two new providers had their first site visit fall slightly outside of the required first four weeks. Effect New providers did not receive a timely visit. Cause This was the result of human error. Recommendation Controls should be reviewed and updated to ensure that all new providers undergo a site visit within the first four weeks of operations. Views of responsible officials and planned corrective actions See corrective action plan.