FAC Explorer

Finding 1169653 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-01-20
Audit: 382647
Organization: Youth & Family Services, Inc. (SD)
Auditor: KETEL THORSTENSON LLP

AI Summary

  • Core Issue: A reimbursement request inaccurately reported 89 snacks instead of the actual 69, leading to a minor error of $24.20.
  • Impacted Requirements: Compliance with eligibility criteria for funding based on accurate meal and snack counts is crucial.
  • Recommended Follow-Up: Management should enhance reviews of reimbursement requests to catch errors in meal and snack quantities.

Finding Text

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.

Corrective Action Plan

Finding 2025-002: Eligibility Responsible Individuals: Kari Williams, Chief Financial Officer Corrective Action Plan: The Organization reviewed the attendance form and made changes so it is easier to read. The Organization will review reimbursement requests and watch for errors. Anticipated Completion Date: December 31, 2025

Categories

Cash Management Eligibility

Other Findings in this Audit

  • 1169652 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.558 CHILD AND ADULT CARE FOOD PROGRAM $1.01M
93.086 HEALTHY MARRIAGE PROMOTION AND RESPONSIBLE FATHERHOOD GRANTS $662,613
84.287C 21ST CENTURY COMMUNITY LEARNING CENTER $250,000
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
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $133,700
93.592 FAMILY VIOLENCE PREVENTION AND SERVICES/DISCRETIONARY $130,548
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $85,757
10.575 FARM TO SCHOOL GRANT PROGRAM $50,758
16.575 CRIME VICTIM ASSISTANCE $23,100
84.425U EDUCATION STABILIZATION FUND $19,039
93.600 HEAD START $10,156