FAC Explorer

Audit 369617

FY End
2024-12-31
Total Expended
$829,768
Findings
4
Programs
1
Organization: Early Childhood Connections (SD)
Year: 2024 Accepted: 2025-09-30
Auditor: Ketel Thorstonson LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1157337 2024-001 Material Weakness Yes ABCI
1157338 2024-001 Material Weakness Yes ABCI
1157339 2024-001 Material Weakness Yes ABCI
1157340 2024-001 Material Weakness Yes ABCI

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $89,610 Yes 1

Contacts

Name Title Type
EAVLNCUMBVW4 Autumn Gregory Auditee
6053426464 Traci Hanson Auditor
No contacts on file

Notes to SEFA

Note 1: The schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Early Childhood Connections under programs of the federal government for the year ended December 31, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 Early Childhood Connections, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Early Childhood Connections. Expenditures reported on the Schedule are reported on the cash basis of accounting and, accordingly, represent the total cash expended for the program. The Schedule does not include transactions that might be included using the accrual basis of accounting as contemplated by generally accepted accounting principles. 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.
Note 2: Early Childhood Connections did not elect to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance.
Note 3: This amount includes revenues received for services provided during the year ended December 31, 2024. Some federal reimbursements for this grant are based on approved rates for services provided rather than reimbursement for specific expenditures.

Finding Details

Finding 2024-001
Finding 2024-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment Questioned Costs: None Condition and Cause: The Organization does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of policies may increase the likelihood of noncompliance. Repeat Finding from Prior Year: 2023-001: Written Uniform Guidance Policies Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan