FAC Explorer

Audit 387607

FY End
2024-06-30
Total Expended
$15.47M
Findings
1
Programs
7
Organization: River Valley Child Development Services (WV)
Year: 2024 Accepted: 2026-02-17
Auditor: SUTTLE & STALNAKER PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1173973 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $4.33M Yes 0
93.434 EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS $2.86M Yes 1
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $756,118 Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $557,433 Yes 0
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $75,000 Yes 0
93.110 MATERNAL AND CHILD HEALTH FEDERAL CONSOLIDATED PROGRAMS $75,000 Yes 0
93.600 HEAD START $19,059 Yes 0

Contacts

Name Title Type
QCFPRHQGL4V7 Candice Mullins Auditee
3045283430 Wade Newell, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of River Valley Child Development Services, Inc. (the Organization) under programs of the federal government for the year ended June 30, 2024. The information in the 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 position, or cash flows of the Organization.
The Schedule has been restated to include expenditures of $2,860,000 for Every Student Succeeds Act/Preschool Development Grants (AL #93.434) and $75,000 for the Maternal and Child Health Federal Consolidated Programs (AL#93.110), which were inadvertantly omitted from the Schedule. The restatement also corrects an overstatement of $134,939 of expenditures for Child Care and Development Block Grant (AL# 93.575), $75,000 of expenditures for Maternal, Infant and Early Childhood Home Visiting Grant (AL# 93.870), and $594 of expenditures for Head Start (AL# 93.600).

Finding Details

Finding 2024-001
2024-001 SEFA REPORTING Federal Program Information: Federal Agency and Program Name U.S. Department of Health and Human Services Every Student Succeeds Act/Preschool Development Grants Grant Award G240352 Federal Assistance Listing Number 93.434 Criteria: 2 CFR 200.303 requires that a non-federal entity must “(a) establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States and the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).” 2 CFR 200.510(b) states that “the auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502.” Condition: The Organization’s internal controls are not adequate to ensure that the schedule of expenditures of Federal awards (SEFA) accurately reports Federal assistance. The Organization did not identify its expenditures under Assistance Listing 93.434 in fiscal year 2024. Questioned Costs: $0 Context: Total federal expenditures for Assistance Listing 93.434 were $2,860,000 for the year ended June 30, 2024. Cause: The Organization does not have adequate internal controls in place to ensure the accuracy of the SEFA. Effect: The Organization is not reporting accurate financial information in its SEFA. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Organization implement additional controls over financial reporting, including the SEFA, to ensure accuracy of financial data. Views of Responsible Officials: Management acknowledges the finding. See corrective action plan.