FAC Explorer

Audit 46252

FY End
2022-12-31
Total Expended
$1.65M
Findings
2
Programs
7
Organization: Young Men's Christian Association of Rapid City, Inc. (SD)
Year: 2022 Accepted: 2023-08-29
Auditor: Ketel Thorstenson LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39385 2022-002 Significant Deficiency Yes AB
615827 2022-002 Significant Deficiency Yes AB

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $855,929 Yes 1
84.287 Twenty-First Century Community Learning Centers $298,154 - 0
10.558 Child and Adult Care Food Program $155,724 - 0
93.575 Child Care and Development Block Grant $152,202 - 0
14.218 Community Development Block Grants/entitlement Grants $65,000 - 0
93.531 Pphf - Community Transfromation Grants and National Dissemination and Support for Community Transformation Grants - Financed Solely by Preventinon and Public Health Funds $61,190 - 0
10.559 Summer Food Service Program for Children $54,264 - 0

Contacts

Name Title Type
XN7ECLQFLFF8 Keiz Larson Auditee
6057189622 Jean Schroeder Auditor
No contacts on file

Notes to SEFA

Title: Note 3 Accounting Policies: NOTE 1: This Schedule of Expenditures of Federal Awards includes the federal grant activity of Young Men's Christian Association of Rapid City and is presented on the accrual basisof accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in,preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: NOTE 2: Young Men's Christian Association of Rapid City, Inc. did not elect to use the 10% de minimis indirect cost rate. NOTE 3: Federal reimbursements are not based upon specific expenditures. Therefore, the amounts reported here represent cash received rather than federal expenditures.
Title: Note 4 Accounting Policies: NOTE 1: This Schedule of Expenditures of Federal Awards includes the federal grant activity of Young Men's Christian Association of Rapid City and is presented on the accrual basisof accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in,preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: NOTE 2: Young Men's Christian Association of Rapid City, Inc. did not elect to use the 10% de minimis indirect cost rate. NOTE 4: The YMCA had no amounts passed through to subrecipients.

Finding Details

Finding 2022-002
Finding No. 2022-002: Payroll Testing Errors Federal Program Affected: U.S. Department of Education Governor?s Emergency Education Relief Fund (CFDA #84.425C) Compliance Requirement: Allowable Costs/Cost Principles Questioned Costs: None Condition and Cause: During our testing of 17 payroll transactions, we noted one instance in which a timecard did not have proper review sign-offs. However, we were able to verify the employee was properly charged to the grant. Criteria and Effect: Uniform Guidance requires adequate documentation, including support for all payments made. Lack of adequate documentation could result in questioned costs. Repeat Finding from Prior Year: Yes - Finding No. 2021-003. Recommendation: Management made significant improvements in the payroll process in 2022. We recommend continued diligence and training to ensure all internal control processes are followed. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding 2022-002
Finding No. 2022-002: Payroll Testing Errors Federal Program Affected: U.S. Department of Education Governor?s Emergency Education Relief Fund (CFDA #84.425C) Compliance Requirement: Allowable Costs/Cost Principles Questioned Costs: None Condition and Cause: During our testing of 17 payroll transactions, we noted one instance in which a timecard did not have proper review sign-offs. However, we were able to verify the employee was properly charged to the grant. Criteria and Effect: Uniform Guidance requires adequate documentation, including support for all payments made. Lack of adequate documentation could result in questioned costs. Repeat Finding from Prior Year: Yes - Finding No. 2021-003. Recommendation: Management made significant improvements in the payroll process in 2022. We recommend continued diligence and training to ensure all internal control processes are followed. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.