Finding 1222625 (2025-005)

Material Weakness Repeat Finding
Requirement
G
Questioned Costs
-
Year
2025
Accepted
2026-06-30
Audit: 406207
Organization: Disability Rights South Dakota (SD)

AI Summary

  • Core Issue: The Organization lacks a current process to document travel, training, and homework hours for grant matching.
  • Impacted Requirements: Compliance with documentation standards for matching hours is not met, risking noncompliance.
  • Recommended Follow-Up: Management should implement a system to maintain proper documentation for all in-kind/matching contributions.

Finding Text

Finding No. 2025-005: Matching Compliance Controls Federal Program Affected: Developmental Disabilities Basic Support and Advocacy Grants Compliance Requirement: Matching Questioned Costs: None Condition and Cause: The Organization does not have a current internal control process to maintain documentation to support travel, training and homework time related its grant matching requirement. Alternative documentation was obtained to support the reasonableness of matching hours used. Criteria and Effect: Documentation should be maintained to support hours spent and the rates used for travel, training and homework for matching requirements. The lack of adequate documentation could lead to noncompliance. Repeat Finding from Prior Year: 2024-004 Recommendation: We recommend management establish and maintain documentation for all in-kind/matching balances including time sheets and proper rate documentation for all travel, training and homework time. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.

Corrective Action Plan

Finding No. 2025-005: Matching Compliance Controls Responsible Individuals: Carrie Watts, Fiscal and Grant Manager Corrective Action Plan: The Organization will establish and maintain documentation to support in-kind/matching balances. Anticipated Completion Date: September 30, 2026

Categories

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1222618 2025-002
    Material Weakness Repeat
  • 1222619 2025-002
    Material Weakness Repeat
  • 1222620 2025-002
    Material Weakness Repeat
  • 1222621 2025-004
    Material Weakness Repeat
  • 1222622 2025-004
    Material Weakness Repeat
  • 1222623 2025-004
    Material Weakness Repeat
  • 1222624 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.138 PROTECTION AND ADVOCACY FOR INDIVIDUALS WITH MENTAL ILLNESS $393,205
96.009 SOCIAL SECURITY STATE GRANTS FOR WORK INCENTIVES ASSISTANCE TO DISABLED BENEFICIARIES $222,167
93.630 DEVELOPMENTAL DISABILITIES BASIC SUPPORT AND ADVOCACY GRANTS $186,366
93.618 VOTING ACCESS FOR INDIVIDUALS WITH DISABILITIES-GRANTS FOR PROTECTION AND ADVOCACY SYSTEMS $185,596
84.161 REHABILITATION SERVICES CLIENT ASSISTANCE PROGRAM $134,138
84.240 PROGRAM OF PROTECTION AND ADVOCACY OF INDIVIDUAL RIGHTS $127,857
93.873 STATE GRANTS FOR PROTECTION AND ADVOCACY SERVICES $48,730
93.843 ACL ASSISTIVE TECHNOLOGY STATE GRANTS FOR PROTECTION AND ADVOCACY $44,230