FAC Explorer

Audit 367944

FY End
2024-12-31
Total Expended
$51.13M
Findings
9
Programs
27
Organization: City of Rapid City (SD)
Year: 2024 Accepted: 2025-09-26
Auditor: Ketel Thorstenson LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1155668 2024-004 Material Weakness Yes H
1155669 2024-004 Material Weakness Yes H
1155670 2024-004 Material Weakness Yes H
1155671 2024-003 Material Weakness Yes I
1155672 2024-003 Material Weakness Yes I
1155673 2024-003 Material Weakness Yes I
1155674 2024-003 Material Weakness Yes I
1155675 2024-003 Material Weakness Yes I
1155676 2024-004 Material Weakness Yes H

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $23.78M Yes 1
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $3.76M Yes 0
20.507 Federal Transit Formula Grants $700,447 Yes 1
16.045 Community-Based Violence Intervention and Prevention Initiative $411,200 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $227,579 Yes 0
66.046 Climate Pollution Reduction Grants $208,452 Yes 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $164,618 Yes 1
15.228 Blm Fuels Management and Community Fire Assistance Program Activities $131,707 Yes 0
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $126,403 Yes 0
20.600 State and Community Highway Safety $120,212 Yes 0
14.225 Community Development Block Grants/special Purpose Grants/insular Areas $109,765 Yes 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $94,332 Yes 0
97.067 Homeland Security Grant Program $69,306 Yes 0
16.817 Byrne Criminal Justice Innovation Program $69,289 Yes 0
97.044 Assistance to Firefighters Grant $63,177 Yes 0
16.710 Public Safety Partnership and Community Policing Grants $60,457 Yes 0
66.605 Performance Partnership Grants $59,041 Yes 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $44,697 Yes 0
10.664 Cooperative Forestry Assistance $41,618 Yes 0
20.939 Safe Streets and Roads for All $39,848 Yes 0
10.727 Inflation Reduction Act Urban & Community Forestry Program $39,450 Yes 0
16.575 Crime Victim Assistance $33,687 Yes 0
14.218 Community Development Block Grants/entitlement Grants $26,658 Yes 0
15.904 Historic Preservation Fund Grants-in-Aid $19,974 Yes 0
16.609 Project Safe Neighborhoods $17,188 Yes 0
16.607 Bulletproof Vest Partnership Program $11,963 Yes 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $10,194 Yes 0

Contacts

Name Title Type
KN7AL7HF44B3 Daniel Ainslie Auditee
6053944143 Traci Hanson Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the City of Rapid City, South Dakota (the “City”) under programs of the federal government for the year ended December 31, 2024. The accompanying notes are an integral part of this Schedule. 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 City, it is not intended to and does not present the financial position, changes in net position or cash flows, where applicable, of the City of Rapid City, South Dakota.
Note 2: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The City has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The City had the following subrecipients, that includes program income of $38,672. Community Development Block Grants/Entitlement Grants Cluster: Volunteers of America $ 42,870 Western SD Community Action 35,880 Behavior Management Systems/West River Mental Health 40,177 WAVI 28,563 Wellfully 26,130 YMCA of Rapid City 33,884 Black Hills Works 10,502 Dolan Holdings 5,757 Youth and Family Services 4,020 Total funds passed through to subrecipients $ 227,783

Finding Details

Finding 2024-004
Finding No. 2024-004: Period of Performance Federal Program Affected: Federal Transit – ALN 20.526 & ALN 20.526 Compliance Requirement: Period of Performance Questioned Costs: $168,976 Known Questioned Costs Condition and Cause: The City did not have a control process in place to verify and have written approval for federal funding reimbursement requests submitted outside of the grant award period of performance. Criteria and Effect: The City’s internal control structure failed to obtain written approval for grant extensions on reimbursement requests submitted for expenditures outside of individual grant award period of performance. The City did not track pre-award costs to ensure proper cutoff of grant expenditures. The lack of controls resulted in noncompliance with program requirements and questioned costs to the program. All questioned costs related to period of performance was identified during testing. Recommendation: The City should obtain written approval or grant award extensions before incurring expenditures and submitting for reimbursement from the federal program outside of the grant award period of performance. Repeat Finding from Prior Year: No Response/Corrective Action Plan: The City agrees with the above finding. See Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Period of Performance Federal Program Affected: Federal Transit – ALN 20.526 & ALN 20.526 Compliance Requirement: Period of Performance Questioned Costs: $168,976 Known Questioned Costs Condition and Cause: The City did not have a control process in place to verify and have written approval for federal funding reimbursement requests submitted outside of the grant award period of performance. Criteria and Effect: The City’s internal control structure failed to obtain written approval for grant extensions on reimbursement requests submitted for expenditures outside of individual grant award period of performance. The City did not track pre-award costs to ensure proper cutoff of grant expenditures. The lack of controls resulted in noncompliance with program requirements and questioned costs to the program. All questioned costs related to period of performance was identified during testing. Recommendation: The City should obtain written approval or grant award extensions before incurring expenditures and submitting for reimbursement from the federal program outside of the grant award period of performance. Repeat Finding from Prior Year: No Response/Corrective Action Plan: The City agrees with the above finding. See Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Period of Performance Federal Program Affected: Federal Transit – ALN 20.526 & ALN 20.526 Compliance Requirement: Period of Performance Questioned Costs: $168,976 Known Questioned Costs Condition and Cause: The City did not have a control process in place to verify and have written approval for federal funding reimbursement requests submitted outside of the grant award period of performance. Criteria and Effect: The City’s internal control structure failed to obtain written approval for grant extensions on reimbursement requests submitted for expenditures outside of individual grant award period of performance. The City did not track pre-award costs to ensure proper cutoff of grant expenditures. The lack of controls resulted in noncompliance with program requirements and questioned costs to the program. All questioned costs related to period of performance was identified during testing. Recommendation: The City should obtain written approval or grant award extensions before incurring expenditures and submitting for reimbursement from the federal program outside of the grant award period of performance. Repeat Finding from Prior Year: No Response/Corrective Action Plan: The City agrees with the above finding. See Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Suspension and Debarment Requirement Federal Program Affected: Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Compliance Requirement: Procurement, Suspension, and Debarment Questioned Costs: None Condition and Cause: The City did not adhere to their written policies regarding suspension and debarment. Criteria and Effect: Before entering into a contract using federal funding, the City must determine the vendor is not suspended or debarred. A lack of proper identification of federal grant compliance requirements could result in improper use of grant revenue and improper reporting on the schedule of expenditures of federal awards. Recommendation: The City should verify vendors are not suspended or debarred prior to entering a contract using federal funding. Repeat Finding from Prior Year: No. Response/Corrective Action Plan: The City agrees with the above finding. See Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Suspension and Debarment Requirement Federal Program Affected: Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Compliance Requirement: Procurement, Suspension, and Debarment Questioned Costs: None Condition and Cause: The City did not adhere to their written policies regarding suspension and debarment. Criteria and Effect: Before entering into a contract using federal funding, the City must determine the vendor is not suspended or debarred. A lack of proper identification of federal grant compliance requirements could result in improper use of grant revenue and improper reporting on the schedule of expenditures of federal awards. Recommendation: The City should verify vendors are not suspended or debarred prior to entering a contract using federal funding. Repeat Finding from Prior Year: No. Response/Corrective Action Plan: The City agrees with the above finding. See Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Suspension and Debarment Requirement Federal Program Affected: Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Compliance Requirement: Procurement, Suspension, and Debarment Questioned Costs: None Condition and Cause: The City did not adhere to their written policies regarding suspension and debarment. Criteria and Effect: Before entering into a contract using federal funding, the City must determine the vendor is not suspended or debarred. A lack of proper identification of federal grant compliance requirements could result in improper use of grant revenue and improper reporting on the schedule of expenditures of federal awards. Recommendation: The City should verify vendors are not suspended or debarred prior to entering a contract using federal funding. Repeat Finding from Prior Year: No. Response/Corrective Action Plan: The City agrees with the above finding. See Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Suspension and Debarment Requirement Federal Program Affected: Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Compliance Requirement: Procurement, Suspension, and Debarment Questioned Costs: None Condition and Cause: The City did not adhere to their written policies regarding suspension and debarment. Criteria and Effect: Before entering into a contract using federal funding, the City must determine the vendor is not suspended or debarred. A lack of proper identification of federal grant compliance requirements could result in improper use of grant revenue and improper reporting on the schedule of expenditures of federal awards. Recommendation: The City should verify vendors are not suspended or debarred prior to entering a contract using federal funding. Repeat Finding from Prior Year: No. Response/Corrective Action Plan: The City agrees with the above finding. See Corrective Action Plan.
Finding 2024-003
Finding No. 2024-003: Suspension and Debarment Requirement Federal Program Affected: Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Compliance Requirement: Procurement, Suspension, and Debarment Questioned Costs: None Condition and Cause: The City did not adhere to their written policies regarding suspension and debarment. Criteria and Effect: Before entering into a contract using federal funding, the City must determine the vendor is not suspended or debarred. A lack of proper identification of federal grant compliance requirements could result in improper use of grant revenue and improper reporting on the schedule of expenditures of federal awards. Recommendation: The City should verify vendors are not suspended or debarred prior to entering a contract using federal funding. Repeat Finding from Prior Year: No. Response/Corrective Action Plan: The City agrees with the above finding. See Corrective Action Plan.
Finding 2024-004
Finding No. 2024-004: Period of Performance Federal Program Affected: Federal Transit – ALN 20.526 & ALN 20.526 Compliance Requirement: Period of Performance Questioned Costs: $168,976 Known Questioned Costs Condition and Cause: The City did not have a control process in place to verify and have written approval for federal funding reimbursement requests submitted outside of the grant award period of performance. Criteria and Effect: The City’s internal control structure failed to obtain written approval for grant extensions on reimbursement requests submitted for expenditures outside of individual grant award period of performance. The City did not track pre-award costs to ensure proper cutoff of grant expenditures. The lack of controls resulted in noncompliance with program requirements and questioned costs to the program. All questioned costs related to period of performance was identified during testing. Recommendation: The City should obtain written approval or grant award extensions before incurring expenditures and submitting for reimbursement from the federal program outside of the grant award period of performance. Repeat Finding from Prior Year: No Response/Corrective Action Plan: The City agrees with the above finding. See Corrective Action Plan.