EIN: 466000010
UEI: CMH3QLHHVKK7
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2021. 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 March 28, 2022 (1614 days ago).
What is a management decision? →During our testing we identified that there was no review of the costs submitted for reimbursement for allowability and being incurred within the period of performance by an individual separate from the individual preparing and submitting the request for reimbursement. Cause: The program?s financial administration and reimbursement processing was centralized with one individual which was not designed properly to facilitate review controls over the preparation of reimbursement requests prior to submission to the State. Effect: Inadequately designed and operating internal controls increases the risk that costs being submitted for reimbursement are not allowable or incurred within the period of performance that are ultimately reimbursed by the federal government and would be questioned costs. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 8 of 22 transactions were selected for testing and included $2,458,735 of $6,750,454 federal program expenditures. Repeat Finding from Prior Year(s): No Recommendation: We recommend management review the current design of internal controls over program compliance to implement a review of the costs submitted for reimbursement for allowability and being incurred within the period of performance by an individual separate from the individual preparing the request for reimbursement prior to submission. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Department of Treasury Passed through SD Bureau of Finance and Management Federal Financial Assistance Listing/CFDA Number 21.019 Coronavirus Relief Fund Activities Allowed, Allowable Costs, Period of Performance Significant Deficiency in Internal Control Over Compliance Criteria: The Coronavirus Relief Fund was authorized by the CARES Act. The CARES Act statutory criteria on use of payments from the Fund is stated in section 601(d) of the Social Security Act, as added by section 5001 of the CARES Act and as interpreted in the Treasury?s guidance and FAQs. 2 CFR Section 200.303 indicates a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing we identified that there was no review of the costs submitted for reimbursement for allowability and being incurred within the period of performance by an individual separate from the individual preparing and submitting the request for reimbursement. Cause: The program?s financial administration and reimbursement processing was centralized with one individual which was not designed properly to facilitate review controls over the preparation of reimbursement requests prior to submission to the State. Effect: Inadequately designed and operating internal controls increases the risk that costs being submitted for reimbursement are not allowable or incurred within the period of performance that are ultimately reimbursed by the federal government and would be questioned costs. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 8 of 22 transactions were selected for testing and included $2,458,735 of $6,750,454 federal program expenditures. Repeat Finding from Prior Year(s): No Recommendation: We recommend management review the current design of internal controls over program compliance to implement a review of the costs submitted for reimbursement for allowability and being incurred within the period of performance by an individual separate from the individual preparing the request for reimbursement prior to submission. Views of Responsible Officials: Management agrees with the finding.
Finding 2020-002 Federal Agency Name: Department of Treasury, Passed through the SD Bureau of Finance and Management Program Name: Coronavirus Relief Fund CFDA #/Federal Financial Assistance Listing: 21.019 Finding Summary: Cost submitted for reimbursement were not reviewed for allowability and being incurred within the period of performance by an individual separate from the individual who prepared and submitted the request for reimbursement. Responsible Individuals: Karl Alberts, Finance Office Corrective Action Plan: Management will review the design of internal controls and implement changes to segregate duties related to preparation and review of reimbursement requests. Anticipated Completion Date: April 2021
FAC accepted this audit on July 27, 2018 — management decision was due January 27, 2019.
GSA_MIGRATION
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GSA_MIGRATION
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GSA_MIGRATION
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