Finding 369514 (2023-004)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-02-16
Audit: 290783
Organization: Rapid City Club for Boys, Inc. (SD)

AI Summary

  • Core Issue: The Organization has not adopted required Uniform Guidance written policies for federal compliance.
  • Impacted Requirements: This affects compliance with reporting standards under the U.S. Department of Housing and Urban Development program.
  • Recommended Follow-up: The Organization should review and adopt the necessary policies to prevent misuse of funds.

Finding Text

2023-004 FINDING: Uniform Guidance Written Policies Federal Program Affected: U.S. Department of Housing and Urban Development Home Investment Partnerships Program ALN 14.239 Compliance Requirement: Reporting Questioned Costs: N/A Condition and Cause: None of the required Uniform Guidance written polices are adopted by the Organization. Criteria and Effect: Uniform Guidance requires certain organizational polices such as allowable costs, procurement, conflicts of interest and other policies to be adopted by the Organization to reduce the likelihood funds will be misused. Repeat Finding From Prior Year: Yes, prior year finding 2022-005 Recommendations: The Organization should reviewed and adopted required Uniform Guidance policies. Response/Corrective Action Plan: The Organization agrees with the above Finding. See Corrective Action Plan.

Corrective Action Plan

Finding No 2023-004: Uniform Guidance Written Policies Responsible Individuals: Roni Williamson, Controller Corrective Action Plan: The Organization will adopt required Uniform Guidance policies. Anticipated Completion Date: May 31, 2024

Categories

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

Other Findings in this Audit

  • 369512 2023-001
    Material Weakness Repeat
  • 369513 2023-003
    Material Weakness
  • 945954 2023-001
    Material Weakness Repeat
  • 945955 2023-003
    Material Weakness
  • 945956 2023-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.239 Home Investment Partnerships Program $1.25M
14.275 Housing Trust Fund $300,000
10.558 Child and Adult Care Food Program $97,817
10.559 Summer Food Service Program for Children $56,793
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $49,388
21.019 Coronavirus Relief Fund $7,500