FAC Explorer

Audit 360252

FY End
2024-09-30
Total Expended
$1.72M
Findings
8
Programs
8
Organization: Disability Rights South Dakota (SD)
Year: 2024 Accepted: 2025-06-27
Auditor: Ketel Thorstonson LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
567907 2024-002 Material Weakness - L
567908 2024-004 Material Weakness - L
567909 2024-002 Significant Deficiency - G
567910 2024-004 Significant Deficiency - G
1144349 2024-002 Material Weakness - L
1144350 2024-004 Material Weakness - L
1144351 2024-002 Significant Deficiency - G
1144352 2024-004 Significant Deficiency - G

Programs

ALN Program Spent Major Findings
93.138 Protection and Advocacy for Individuals with Mental Illness $428,700 - 0
96.009 Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries $247,307 - 0
93.630 Developmental Disabilities Basic Support and Advocacy Grants $218,060 Yes 2
84.161 Rehabilitation Services Client Assistance Program $213,206 - 0
84.240 Program of Protection and Advocacy of Individual Rights $132,288 - 0
93.618 Voting Access for Individuals with Disabilities-Grants for Protection and Advocacy Systems $124,365 - 0
93.873 State Grants for Protection and Advocacy Services $39,270 - 0
93.843 Acl Assistive Technology State Grants for Protection and Advocacy $34,770 - 0

Contacts

Name Title Type
HBVNF914LC57 Cole Uecker Auditee
6052248294 Traci Hanson Auditor
No contacts on file

Notes to SEFA

Title: Note 1 – Basis of Presentation and Summary of Significant Accounting Policies Accounting Policies: Note 1 – Basis of Presentation and Summary of Significant Accounting Policies The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Organization 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. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Note 2 – Indirect Cost Rate: The Organization has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Note 1 – Basis of Presentation and Summary of Significant Accounting Policies The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Organization 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. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note 2 – Indirect Cost Rate: Accounting Policies: Note 1 – Basis of Presentation and Summary of Significant Accounting Policies The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Organization 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. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Note 2 – Indirect Cost Rate: The Organization has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Note 2 – Indirect Cost Rate: The Organization has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
Finding 2024-002: Adjustments to Financial Statements and Schedule of Expenditures of Federal Awards Federal Program Affected: Developmental Disabilities Basic Support and Advocacy Grants Compliance Requirement: Reporting Questioned Costs: None Condition and Cause: During our engagement, we posted several audit adjustments. Adjustments included entries to cash, prepaids, receivables, lease assets, lease liabilities, accounts payable, accrued liabilities, net assets, and the schedule of expenditures of federal awards (SEFA). The Organization does not have internal control processes to reconcile year-end balances. Criteria and Effect: All balance sheet accounts and SEFA balances should be reconciled to supporting schedules. These adjustments were not identified as a result of the Organization’s existing internal controls and could have resulted in a material misstatement of the Organization’s financial statements and SEFA. Repeat Finding from Prior Year: No Recommendation: All significant balance sheet accounts, net assets and federal expenditures reported on the SEFA should be reconciled to supporting schedules and adjusted regularly. At a minimum, such reconciliations should be completed at year end. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Matching Compliance Controls Federal Program Affected: Developmental Disabilities Basic Support and Advocacy Grants Compliance Requirement: Matching Questioned Costs: None Condition and Cause: The Organization does not have a current internal control process to maintain documentation to support travel, training and homework time related its grant matching requirement. Alternative documentation was obtained to support the reasonableness of matching hours used. Criteria and Effect: Documentation should be maintained to support hours spent and the rates used for travel, training and homework for matching requirements. The lack of adequate documentation could lead to noncompliance. Repeat Finding from Prior Year: No Recommendation: We recommend management establish and maintain documentation for all in-kind/matching balances including time sheets and proper rate documentation for all travel, training and homework time. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2024-002
Finding 2024-002: Adjustments to Financial Statements and Schedule of Expenditures of Federal Awards Federal Program Affected: Developmental Disabilities Basic Support and Advocacy Grants Compliance Requirement: Reporting Questioned Costs: None Condition and Cause: During our engagement, we posted several audit adjustments. Adjustments included entries to cash, prepaids, receivables, lease assets, lease liabilities, accounts payable, accrued liabilities, net assets, and the schedule of expenditures of federal awards (SEFA). The Organization does not have internal control processes to reconcile year-end balances. Criteria and Effect: All balance sheet accounts and SEFA balances should be reconciled to supporting schedules. These adjustments were not identified as a result of the Organization’s existing internal controls and could have resulted in a material misstatement of the Organization’s financial statements and SEFA. Repeat Finding from Prior Year: No Recommendation: All significant balance sheet accounts, net assets and federal expenditures reported on the SEFA should be reconciled to supporting schedules and adjusted regularly. At a minimum, such reconciliations should be completed at year end. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Matching Compliance Controls Federal Program Affected: Developmental Disabilities Basic Support and Advocacy Grants Compliance Requirement: Matching Questioned Costs: None Condition and Cause: The Organization does not have a current internal control process to maintain documentation to support travel, training and homework time related its grant matching requirement. Alternative documentation was obtained to support the reasonableness of matching hours used. Criteria and Effect: Documentation should be maintained to support hours spent and the rates used for travel, training and homework for matching requirements. The lack of adequate documentation could lead to noncompliance. Repeat Finding from Prior Year: No Recommendation: We recommend management establish and maintain documentation for all in-kind/matching balances including time sheets and proper rate documentation for all travel, training and homework time. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2024-002
Finding 2024-002: Adjustments to Financial Statements and Schedule of Expenditures of Federal Awards Federal Program Affected: Developmental Disabilities Basic Support and Advocacy Grants Compliance Requirement: Reporting Questioned Costs: None Condition and Cause: During our engagement, we posted several audit adjustments. Adjustments included entries to cash, prepaids, receivables, lease assets, lease liabilities, accounts payable, accrued liabilities, net assets, and the schedule of expenditures of federal awards (SEFA). The Organization does not have internal control processes to reconcile year-end balances. Criteria and Effect: All balance sheet accounts and SEFA balances should be reconciled to supporting schedules. These adjustments were not identified as a result of the Organization’s existing internal controls and could have resulted in a material misstatement of the Organization’s financial statements and SEFA. Repeat Finding from Prior Year: No Recommendation: All significant balance sheet accounts, net assets and federal expenditures reported on the SEFA should be reconciled to supporting schedules and adjusted regularly. At a minimum, such reconciliations should be completed at year end. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Matching Compliance Controls Federal Program Affected: Developmental Disabilities Basic Support and Advocacy Grants Compliance Requirement: Matching Questioned Costs: None Condition and Cause: The Organization does not have a current internal control process to maintain documentation to support travel, training and homework time related its grant matching requirement. Alternative documentation was obtained to support the reasonableness of matching hours used. Criteria and Effect: Documentation should be maintained to support hours spent and the rates used for travel, training and homework for matching requirements. The lack of adequate documentation could lead to noncompliance. Repeat Finding from Prior Year: No Recommendation: We recommend management establish and maintain documentation for all in-kind/matching balances including time sheets and proper rate documentation for all travel, training and homework time. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2024-002
Finding 2024-002: Adjustments to Financial Statements and Schedule of Expenditures of Federal Awards Federal Program Affected: Developmental Disabilities Basic Support and Advocacy Grants Compliance Requirement: Reporting Questioned Costs: None Condition and Cause: During our engagement, we posted several audit adjustments. Adjustments included entries to cash, prepaids, receivables, lease assets, lease liabilities, accounts payable, accrued liabilities, net assets, and the schedule of expenditures of federal awards (SEFA). The Organization does not have internal control processes to reconcile year-end balances. Criteria and Effect: All balance sheet accounts and SEFA balances should be reconciled to supporting schedules. These adjustments were not identified as a result of the Organization’s existing internal controls and could have resulted in a material misstatement of the Organization’s financial statements and SEFA. Repeat Finding from Prior Year: No Recommendation: All significant balance sheet accounts, net assets and federal expenditures reported on the SEFA should be reconciled to supporting schedules and adjusted regularly. At a minimum, such reconciliations should be completed at year end. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Matching Compliance Controls Federal Program Affected: Developmental Disabilities Basic Support and Advocacy Grants Compliance Requirement: Matching Questioned Costs: None Condition and Cause: The Organization does not have a current internal control process to maintain documentation to support travel, training and homework time related its grant matching requirement. Alternative documentation was obtained to support the reasonableness of matching hours used. Criteria and Effect: Documentation should be maintained to support hours spent and the rates used for travel, training and homework for matching requirements. The lack of adequate documentation could lead to noncompliance. Repeat Finding from Prior Year: No Recommendation: We recommend management establish and maintain documentation for all in-kind/matching balances including time sheets and proper rate documentation for all travel, training and homework time. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.