FAC Explorer

Audit 382647

FY End
2025-06-30
Total Expended
$12.34M
Findings
2
Programs
11
Organization: Youth & Family Services, Inc. (SD)
Year: 2025 Accepted: 2026-01-20
Auditor: KETEL THORSTENSON LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1169652 2025-002 Material Weakness Yes E
1169653 2025-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
10.558 CHILD AND ADULT CARE FOOD PROGRAM $1.01M Yes 1
93.086 HEALTHY MARRIAGE PROMOTION AND RESPONSIBLE FATHERHOOD GRANTS $662,613 Yes 0
84.287C 21ST CENTURY COMMUNITY LEARNING CENTER $250,000 Yes 0
16.888 CONSOLIDATED AND TECHNICAL ASSISTANCE GRANT PROGRAM TO ADDRESS CHILDREN AND YOUTH EXPERIENCING DOMESTIC AND SEXUAL VIOLENCE AND ENGAGE MEN AND BOYS AS ALLIES $178,234 Yes 0
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $133,700 Yes 0
93.592 FAMILY VIOLENCE PREVENTION AND SERVICES/DISCRETIONARY $130,548 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $85,757 Yes 0
10.575 FARM TO SCHOOL GRANT PROGRAM $50,758 Yes 0
16.575 CRIME VICTIM ASSISTANCE $23,100 Yes 0
84.425U EDUCATION STABILIZATION FUND $19,039 Yes 0
93.600 HEAD START $10,156 Yes 0

Contacts

Name Title Type
MJAELJQA9HB6 Kari Williams Auditee
6053424195 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 Organization under programs of the federal government for the year ended June 30, 2025. 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.
The 10% de minimis indirect cost rate was not elected.
These amounts reflect cash received. Federal reimbursements are based on approved rates for services provided rather than reimbursement for specific expenditures.

Finding Details

Finding 2025-002
Federal Program Affected: Child and Adult Care Food Program (ALN 10.558) Compliance Requirement: Eligibility Questioned Costs: None known or likely over $25,000 Condition and Cause: A reimbursement request included 89 snacks, but the actual snacks per supporting documentation was 69. The total value of the error was $24.20 out of a sample of $2,705. The total population for the center food program was $441,778. The error was not identified by review processes in place. Criteria and Effect: Funding is provided based on the number of meals and snacks served to eligible children or day care providers. Requesting the incorrect number of meals or snacks could result in questioned costs. Repeat Finding from Prior Year: No Recommendation: Management and program directors should continue reviewing reimbursement requests and watch for errors in meal and snack quantities. Response/Corrective Action Plan: The Organization agrees with the above Finding. See Corrective Action Plan.