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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>AT JUNE 30, 2024, THE AGENCY BELIEVES NO SIGNIFICANT UNCERTAIN TAX POSITIONS OR LIABILITIES OR INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS EXIST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AGENCY'S EXECUTIVE DIRECTOR MONITORS THE USE OF GRANT FUNDS ON A DAILY/WEEKLY/MONTHLY BASIS. INTERNAL CONTROLS ARE FOLLOWED FOR COMPLIANCE OF GRANT REQUIRMENTS, VERIFYING RECIPIENTS ARE ELIGIBLE FOR SERVICES. AN INDEPENDENT AUDIT IS REQUIRED AND PERFORMED EACH YEAR. THE STATE OF SOUTH DAKOTA ALSO DOES ON SITE MONITORING SEVERAL TIMES THROUGHOUT THE YEAR. THE BOARD OF DIRECTORS ALSO MONITORS ON A MONTHLY BASIS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 4, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AGENCY PROVIDED FOOD, RENTAL AND UTILITY ASSISTANCE. ALSO ASSISTANCE WITH YOUTH RECREATIONAL PASSES, HOMELESS TRANSITION, SCHOOL SUPPLIES, PERSONAL CARE ITEMS, EMPLOYMENT ASSISTANCE, MEDICAL SUPPLIES, AFFORDABLE CARE ACT, VOLUNTEER INCOME TAX ASSISTANCE, AND WORK FORCE DEVELOPMENT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PURPOSE OF THE WESTERN SOUTH DAKOTA COMMUNITY ACTION AGENCY SHALL BE TO MAKE AN EFFECTIVE IMPACT UPON THE CAUSES AND EFFECTS OF POVERTY IN OUR COMMUNITIES AND TO ASSIST THOSE LIVING IN POVERTY CONDITIONS TO HELP THEMSELVES OVERCOME THESE CONDITIONS AND TO MAKE A MORE SUCCESSFUL IMPACT UPON THEIR OWN FUTURE WELL-BEING.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE EXECUTIVE DIRECTOR AND BUSINESS MANAGER REVIEW THE 990 BEFORE SUBMITTING TO THE IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE PUBLIC RECORD AND AVAILABLE FOR VIEWING UPON REQUEST AT THE AGENCY OFFICES.</ExplanationTxt>
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</Return>