FAC Explorer

Audit 12712

FY End
2023-06-30
Total Expended
$4.53M
Findings
6
Programs
1
Organization: Pennsylvania Child Care Association (PA)
Year: 2023 Accepted: 2024-01-22
Auditor: Hamilton & Musser PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9281 2023-001 Significant Deficiency - A
9282 2023-002 Significant Deficiency - A
9283 2023-003 Significant Deficiency - L
585723 2023-001 Significant Deficiency - A
585724 2023-002 Significant Deficiency - A
585725 2023-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $54,656 Yes 0

Contacts

Name Title Type
P5E8NJUAF799 Diane Barber Auditee
7176579000 James Krimmel Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: On Form De Minimis Rate Used: N Rate Explanation: Not Used The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Pennsylvania Child Care Association under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of Pennsylvania Child Care Association, it is not intended to and does not present the financial position or changes in net assets of Pennsylvania Child Care Association.
Title: Summary of Significant Accounting Policies Accounting Policies: On Form De Minimis Rate Used: N Rate Explanation: Not Used Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Finding Details

Finding 2023-001
During the course of the audit, it was determined that Management did not consistently perform a review of timesheets completed by their employees.
Finding 2023-002
During the course of the audit, it was determined that Management backdated checks cut in July 2023 to June 2023 to record the related expense in FY 2023 instead of FY 2024, rather than recording the expense as payable at year-end.
Finding 2023-003
During the course of the audit, it was determined that Management submitted monthly reports to the Berks County Intermediate Unit (BCIU) that did not have support from the point-in-time when the reports were submitted for amounts allocated to the grant found in the Organization’s accounting records. Supporting reports from the accounting records generated at a later date are affected by any adjustments made after the monthly submission, and therefore did not match the monthly BCIU submission.
Finding 2023-001
During the course of the audit, it was determined that Management did not consistently perform a review of timesheets completed by their employees.
Finding 2023-002
During the course of the audit, it was determined that Management backdated checks cut in July 2023 to June 2023 to record the related expense in FY 2023 instead of FY 2024, rather than recording the expense as payable at year-end.
Finding 2023-003
During the course of the audit, it was determined that Management submitted monthly reports to the Berks County Intermediate Unit (BCIU) that did not have support from the point-in-time when the reports were submitted for amounts allocated to the grant found in the Organization’s accounting records. Supporting reports from the accounting records generated at a later date are affected by any adjustments made after the monthly submission, and therefore did not match the monthly BCIU submission.