Western South Dakota Community Action, Inc.

EIN: 460281029

UEI: LNLSS3HDNNN7

Data as of August 24, 2026

Western South Dakota Community Action, Inc.9 audit years1 findings
9
Audit Years
1
Total Findings
0
Repeat Findings

FY 2024-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on October 30, 2024. 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 April 30, 2025 (481 days ago).

What is a management decision? →
2024-001
Eligibility
MATERIAL WEAKNESS

There was a lack of evidence of review and approval of intake or recertification forms noted during testing over eligibility in the Community Services Block Grant Criteria: Internal controls should be in place to ensure ineligible individuals do not receive services from the Community Services Block Grant. Cause: The Organization has experienced turnover in the Community Services Block Grant Direct Service Workers. Effect: Participants could have received Community Services Block Grant funding when they were not eligible to receive funding. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend implementing an internal control to make sure all forms are properly reviewed and approved. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.

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Full finding narrative

Condition: There was a lack of evidence of review and approval of intake or recertification forms noted during testing over eligibility in the Community Services Block Grant Criteria: Internal controls should be in place to ensure ineligible individuals do not receive services from the Community Services Block Grant. Cause: The Organization has experienced turnover in the Community Services Block Grant Direct Service Workers. Effect: Participants could have received Community Services Block Grant funding when they were not eligible to receive funding. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend implementing an internal control to make sure all forms are properly reviewed and approved. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.

Corrective Action Plan

Condition: There was a lack of evidence of review and approval of intake or recertification forms noted during testing over eligibility in the Community Services Block Grant Criteria: Internal controls should be in place to ensure ineligible individuals do not receive services from the Community Services Block Grant. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend implementing an internal control to make sure all forms are properly reviewed and approved. Management’s Response: Sandy Miller, Community Services Coordinator, met with her staff on October 16th, 2024, for a training session on completing agency intakes. It was reiterated that all intakes must be completed in full and signed and dated by all parties. Documents will be re-examined when the information is inputted into CAP60 (agency data tracking system). When intakes are attached to any documentation that requires payment, the Business Office (i.e. Administrative Assistant and/or Business Manager), will again be looking at all documentation and making sure all information and documentation is complete. If there are any questions regarding this plan, please contact Laurie Theilmann, Business Manager, at (605) 6348-1460 or laurie@wsdca.org.

About Eligibility →

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