FAC Explorer

Audit 38433

FY End
2022-07-31
Total Expended
$1.33M
Findings
2
Programs
3
Organization: The Russell Child Development Center, Inc. (KS)
Year: 2022 Accepted: 2023-01-30
Auditor: Adamsbrown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42538 2022-001 Significant Deficiency Yes ABE
618980 2022-001 Significant Deficiency Yes ABE

Programs

ALN Program Spent Major Findings
84.181 Special Education-Grants for Infants and Families $155,236 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $94,744 - 0
10.558 Child and Adult Care Food Program $24,550 Yes 0

Contacts

Name Title Type
NLN5EX1EDA14 Rebecca Clancy Auditee
6202750291 Meagan Wellbrock Auditor
No contacts on file

Notes to SEFA

Title: Other Expenditures Accounting Policies: The accompanying schedule of expenditures of federal awards cash basis includes the federal grant activity of The Russell Child Development Center, Inc. and is presented on the cash basis of accounting. 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). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Center 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 July 31, 2022.

Finding Details

Finding 2022-001
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 Inaccurate meal counts were submitted to the state as a result of incorrectly recapped meal counts and lack of capacity of the provider. Context We determined, through testing of provider meal reimbursements, that an inaccurate number of meals was submitted to the State for reimbursement for four providers in our sample. Effect Two providers were incorrectly reimbursed based off of incorrectly counted or recapped meals. One provider was overcapacity for two days during the month tested, and one provider was overcapacity for one day during the month tested. These items totaled to a net under-reimbursement of the providers of $22. Cause Errors occurred when entering meal counts into Minute Menu and when examining the provider?s licensed capacity. Recommendation Established procedures should be followed closely 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 2022-001
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 Inaccurate meal counts were submitted to the state as a result of incorrectly recapped meal counts and lack of capacity of the provider. Context We determined, through testing of provider meal reimbursements, that an inaccurate number of meals was submitted to the State for reimbursement for four providers in our sample. Effect Two providers were incorrectly reimbursed based off of incorrectly counted or recapped meals. One provider was overcapacity for two days during the month tested, and one provider was overcapacity for one day during the month tested. These items totaled to a net under-reimbursement of the providers of $22. Cause Errors occurred when entering meal counts into Minute Menu and when examining the provider?s licensed capacity. Recommendation Established procedures should be followed closely 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.