Audit 54938

FY End

2022-09-30

Total Expended

$1.37M

Findings

2

Programs

1

Organization: Child Care Links Association (KS)

Year: 2022 Accepted: 2023-04-30

Auditor: Daniel L Drake CPA PA

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
58246	2022-001	Material Weakness	Yes	P
634688	2022-001	Material Weakness	Yes	P

ALN	Program	Spent	Major	Findings
10.558	Child and Adult Care Food Program	$1.37M	Yes	1

Contacts

Name	Title	Type
UJ2MX1EDL3D5	Beth Carlton	Auditee
6206620291	Daniel L Drake	Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1. Basis of PresentationThe accompanying schedule of expenditure of federal awards includes the federal grant activity of Child Care Links Association under programs of the federal government for the year ended September 30, 2021. 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 Child Care Links Association, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Child Care Links Association.Note 2. Summary of Significant Accounting PoliciesExpenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the costs principles contained in the Uniform Guidance Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.Note 3. Indirect Cost RateChild Care Links Association has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance.Child Care Links AssociationNotes to Schedule of Expenditures of Federal Awards For the Year Ended September 30, 202120 De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001

Material Weakness in Internal Control 2022-001 Criteria Internal controls should be in place to insure that employees do not have incompatible duties. Condition Proper segregation of duties does not exist in the accounting system. Effect Management may not become aware of problems or irregularities within a timely manner. Cause The Organization is unable to hire additional personnel due to its size. Recommendation Procedures should be established and implemented where the Organization segregates duties in the receipts and expenditures cycles and implements additional controls over the accounting and recording functions. Involvement by the Board of Directors can help mitigate the risk of error or fraud. The Board of Directors should remain involved in the financial affairs of the Organization with oversight and independent review of internal control functions. Views of responsible officials and planned corrective actions We agree the size of the Organization prohibits hiring additional personnel. Duties have been segregated where possible. The Board of Directors is involved where possible.

Finding 2022-001

Material Weakness in Internal Control 2022-001 Criteria Internal controls should be in place to insure that employees do not have incompatible duties. Condition Proper segregation of duties does not exist in the accounting system. Effect Management may not become aware of problems or irregularities within a timely manner. Cause The Organization is unable to hire additional personnel due to its size. Recommendation Procedures should be established and implemented where the Organization segregates duties in the receipts and expenditures cycles and implements additional controls over the accounting and recording functions. Involvement by the Board of Directors can help mitigate the risk of error or fraud. The Board of Directors should remain involved in the financial affairs of the Organization with oversight and independent review of internal control functions. Views of responsible officials and planned corrective actions We agree the size of the Organization prohibits hiring additional personnel. Duties have been segregated where possible. The Board of Directors is involved where possible.