SOUTH DAKOTA'S BLACK HILLS, BADLANDS & LAKES ASSOCIATION, INC.

EIN: 460111395

UEI: GSA_MIGRATION

Data as of August 25, 2026

SOUTH DAKOTA'S BLACK HILLS, BADLANDS & LAKES ASSOCIATION, INC.1 audit years1 findings
1
Audit Years
1
Total Findings
0
Repeat Findings

FY 2021-09-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on June 26, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 26, 2022 (1338 days ago).

What is a management decision? →
2021-001
Reporting
MATERIAL WEAKNESS

Finding No. 2021-001: Schedule of Expenditures of Federal Awards Federal Program Affected: Coronavirus Relief Funds #21.019 Compliance Requirement: Reporting Questioned Costs: None Condition and Cause: We were requested to draft the schedule of expenditures of federal awards and related footnote disclosures as part of our services. Ultimately, it is management?s responsibility to provide for the preparation of the Organization?s schedule and footnotes, and the responsibility of the auditor to determine the fairness of presentation of the schedule. Criteria and Effect: It is our responsibility to inform the Board that this deficiency could result in a material misstatement to the schedule that could have been prevented or detected by the Organization?s management. Repeat Finding from Prior Year: No Recommendation: We have instructed management to review a draft of the schedule for its accuracy, we have answered any questions they might have, and we have encouraged research of any accounting guidance in connection with the adequacy and appropriateness of the schedule. We are satisfied the appropriate steps have been taken to provide the Organization with the completed schedule. It is the responsibility of management and the Board to make the decision whether to accept the degree of risk associated with this condition because of cost or other considerations. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.

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Full finding narrative

Finding No. 2021-001: Schedule of Expenditures of Federal Awards Federal Program Affected: Coronavirus Relief Funds #21.019 Compliance Requirement: Reporting Questioned Costs: None Condition and Cause: We were requested to draft the schedule of expenditures of federal awards and related footnote disclosures as part of our services. Ultimately, it is management?s responsibility to provide for the preparation of the Organization?s schedule and footnotes, and the responsibility of the auditor to determine the fairness of presentation of the schedule. Criteria and Effect: It is our responsibility to inform the Board that this deficiency could result in a material misstatement to the schedule that could have been prevented or detected by the Organization?s management. Repeat Finding from Prior Year: No Recommendation: We have instructed management to review a draft of the schedule for its accuracy, we have answered any questions they might have, and we have encouraged research of any accounting guidance in connection with the adequacy and appropriateness of the schedule. We are satisfied the appropriate steps have been taken to provide the Organization with the completed schedule. It is the responsibility of management and the Board to make the decision whether to accept the degree of risk associated with this condition because of cost or other considerations. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.

Corrective Action Plan

Finding No. 2021-001: Schedule of Expenditures of Federal Awards Responsible Individuals: Ara Braumstarck, Office Manager Corrective Action Plan: The Organization has accepted the risk associated with Finding #2021-001 regarding the preparation of the schedule of expenditures of federal awards and will continue to have the independent auditor prepare the annual financial statements. Anticipated Completion Date: Ongoing

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