FAC Explorer

Audit 297071

FY End
2023-06-30
Total Expended
$1.18M
Findings
8
Programs
3
Organization: The Children's Institute of Pittsburgh (PA)
Year: 2023 Accepted: 2024-03-25
Auditor: Schneider Downs & CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384020 2023-001 Material Weakness - AB
384021 2023-001 Material Weakness - AB
384022 2023-001 Material Weakness - AB
384023 2023-001 Material Weakness - AB
960462 2023-001 Material Weakness - AB
960463 2023-001 Material Weakness - AB
960464 2023-001 Material Weakness - AB
960465 2023-001 Material Weakness - AB

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $156,678 - 0
93.558 Temporary Assistance for Needy Families $108,018 Yes 1
84.027 Special Education_grants to States $87,830 - 0

Contacts

Name Title Type
NKF4CWKXTHZ9 John Jubas Auditee
4122443053 Staci Brogan Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: CI has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of The Children’s Institute of Pittsburgh (CI) 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the CI, it is not intended to and does not present the financial position, activities, functional expenses or cash flows of the CI.
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICY Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: CI has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. Subsequent Events - Subsequent events are defined as events or transactions that occur after the schedule of expenditures of federal awards date, but before the schedule of expenditures of federal awards are issued or are available to be issued. Management has evaluated subsequent events through March 22, 2024, the date on which the schedule of expenditures of federal awards were available to be issued. In December 2023, the amount of the overpayment requested by an awarding agency, as a result of their Fiscal and Program File Review, was finalized and CI paid the awarding agency $402,517.
Title: NOTE 3 - INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: CI has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. CI has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: NOTE 4 - SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: CI has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. There were no federal awards passed through to subrecipients for the year ended June 30, 2023.

Finding Details

Finding 2023-001
This section identifies the audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses and material instances of noncompliance, including questioned costs and material abuse involving federal awards that are material to a major federal program. Finding No. 2023-01: Name of Federal Agency: Department of Health and Human Services Name of Pass Through Entity: Westmoreland County Children, Youth and Family Program Name: Temporary Assistance for Needy Families Assistance Listing No: 93.558 Condition During 2023, the Organization was notified upon completion of a Fiscal and Program File Review performed by an awarding agency, related to one of their Family Support Services programs, that errors were identified and supporting documentation was not readily available. As a result, the awarding agency determined these to be errors in billing and represented an overpayment. Criteria The Organization did not comply with the contractual arrangements and was non-compliant with a number of provisions of the Fiscal Year 2022-2023 Agreement with an awarding agency concerning financial responsibility and maintaining complete and accurate records related to one of their Family Support Services programs. Cause Upon initial review, there was insufficient understanding and training on the awarding agency’s documentation requirements. Effect The Organization is believed to have received an overpayment in the amount of approximately $586,594 due to lack of sufficient support for amounts billed and paid when compared to the awarding agency verified amount. Questioned Costs Approximately $586,594 of costs to be reimbursed to the awarding agency. Recommendation Management should improve processes surrounding submission of monthly invoices to include all required documentation to sufficiently support all items included within the invoice. Additional training should occur to ensure all individuals involved are aware of the requirement specified by the awarding agency. Reporting Views of Responsible Officials Management concurs with this finding and recommendation. See separate corrective action plan document.
Finding 2023-001
This section identifies the audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses and material instances of noncompliance, including questioned costs and material abuse involving federal awards that are material to a major federal program. Finding No. 2023-01: Name of Federal Agency: Department of Health and Human Services Name of Pass Through Entity: Westmoreland County Children, Youth and Family Program Name: Temporary Assistance for Needy Families Assistance Listing No: 93.558 Condition During 2023, the Organization was notified upon completion of a Fiscal and Program File Review performed by an awarding agency, related to one of their Family Support Services programs, that errors were identified and supporting documentation was not readily available. As a result, the awarding agency determined these to be errors in billing and represented an overpayment. Criteria The Organization did not comply with the contractual arrangements and was non-compliant with a number of provisions of the Fiscal Year 2022-2023 Agreement with an awarding agency concerning financial responsibility and maintaining complete and accurate records related to one of their Family Support Services programs. Cause Upon initial review, there was insufficient understanding and training on the awarding agency’s documentation requirements. Effect The Organization is believed to have received an overpayment in the amount of approximately $586,594 due to lack of sufficient support for amounts billed and paid when compared to the awarding agency verified amount. Questioned Costs Approximately $586,594 of costs to be reimbursed to the awarding agency. Recommendation Management should improve processes surrounding submission of monthly invoices to include all required documentation to sufficiently support all items included within the invoice. Additional training should occur to ensure all individuals involved are aware of the requirement specified by the awarding agency. Reporting Views of Responsible Officials Management concurs with this finding and recommendation. See separate corrective action plan document.
Finding 2023-001
This section identifies the audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses and material instances of noncompliance, including questioned costs and material abuse involving federal awards that are material to a major federal program. Finding No. 2023-01: Name of Federal Agency: Department of Health and Human Services Name of Pass Through Entity: Westmoreland County Children, Youth and Family Program Name: Temporary Assistance for Needy Families Assistance Listing No: 93.558 Condition During 2023, the Organization was notified upon completion of a Fiscal and Program File Review performed by an awarding agency, related to one of their Family Support Services programs, that errors were identified and supporting documentation was not readily available. As a result, the awarding agency determined these to be errors in billing and represented an overpayment. Criteria The Organization did not comply with the contractual arrangements and was non-compliant with a number of provisions of the Fiscal Year 2022-2023 Agreement with an awarding agency concerning financial responsibility and maintaining complete and accurate records related to one of their Family Support Services programs. Cause Upon initial review, there was insufficient understanding and training on the awarding agency’s documentation requirements. Effect The Organization is believed to have received an overpayment in the amount of approximately $586,594 due to lack of sufficient support for amounts billed and paid when compared to the awarding agency verified amount. Questioned Costs Approximately $586,594 of costs to be reimbursed to the awarding agency. Recommendation Management should improve processes surrounding submission of monthly invoices to include all required documentation to sufficiently support all items included within the invoice. Additional training should occur to ensure all individuals involved are aware of the requirement specified by the awarding agency. Reporting Views of Responsible Officials Management concurs with this finding and recommendation. See separate corrective action plan document.
Finding 2023-001
This section identifies the audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses and material instances of noncompliance, including questioned costs and material abuse involving federal awards that are material to a major federal program. Finding No. 2023-01: Name of Federal Agency: Department of Health and Human Services Name of Pass Through Entity: Westmoreland County Children, Youth and Family Program Name: Temporary Assistance for Needy Families Assistance Listing No: 93.558 Condition During 2023, the Organization was notified upon completion of a Fiscal and Program File Review performed by an awarding agency, related to one of their Family Support Services programs, that errors were identified and supporting documentation was not readily available. As a result, the awarding agency determined these to be errors in billing and represented an overpayment. Criteria The Organization did not comply with the contractual arrangements and was non-compliant with a number of provisions of the Fiscal Year 2022-2023 Agreement with an awarding agency concerning financial responsibility and maintaining complete and accurate records related to one of their Family Support Services programs. Cause Upon initial review, there was insufficient understanding and training on the awarding agency’s documentation requirements. Effect The Organization is believed to have received an overpayment in the amount of approximately $586,594 due to lack of sufficient support for amounts billed and paid when compared to the awarding agency verified amount. Questioned Costs Approximately $586,594 of costs to be reimbursed to the awarding agency. Recommendation Management should improve processes surrounding submission of monthly invoices to include all required documentation to sufficiently support all items included within the invoice. Additional training should occur to ensure all individuals involved are aware of the requirement specified by the awarding agency. Reporting Views of Responsible Officials Management concurs with this finding and recommendation. See separate corrective action plan document.
Finding 2023-001
This section identifies the audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses and material instances of noncompliance, including questioned costs and material abuse involving federal awards that are material to a major federal program. Finding No. 2023-01: Name of Federal Agency: Department of Health and Human Services Name of Pass Through Entity: Westmoreland County Children, Youth and Family Program Name: Temporary Assistance for Needy Families Assistance Listing No: 93.558 Condition During 2023, the Organization was notified upon completion of a Fiscal and Program File Review performed by an awarding agency, related to one of their Family Support Services programs, that errors were identified and supporting documentation was not readily available. As a result, the awarding agency determined these to be errors in billing and represented an overpayment. Criteria The Organization did not comply with the contractual arrangements and was non-compliant with a number of provisions of the Fiscal Year 2022-2023 Agreement with an awarding agency concerning financial responsibility and maintaining complete and accurate records related to one of their Family Support Services programs. Cause Upon initial review, there was insufficient understanding and training on the awarding agency’s documentation requirements. Effect The Organization is believed to have received an overpayment in the amount of approximately $586,594 due to lack of sufficient support for amounts billed and paid when compared to the awarding agency verified amount. Questioned Costs Approximately $586,594 of costs to be reimbursed to the awarding agency. Recommendation Management should improve processes surrounding submission of monthly invoices to include all required documentation to sufficiently support all items included within the invoice. Additional training should occur to ensure all individuals involved are aware of the requirement specified by the awarding agency. Reporting Views of Responsible Officials Management concurs with this finding and recommendation. See separate corrective action plan document.
Finding 2023-001
This section identifies the audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses and material instances of noncompliance, including questioned costs and material abuse involving federal awards that are material to a major federal program. Finding No. 2023-01: Name of Federal Agency: Department of Health and Human Services Name of Pass Through Entity: Westmoreland County Children, Youth and Family Program Name: Temporary Assistance for Needy Families Assistance Listing No: 93.558 Condition During 2023, the Organization was notified upon completion of a Fiscal and Program File Review performed by an awarding agency, related to one of their Family Support Services programs, that errors were identified and supporting documentation was not readily available. As a result, the awarding agency determined these to be errors in billing and represented an overpayment. Criteria The Organization did not comply with the contractual arrangements and was non-compliant with a number of provisions of the Fiscal Year 2022-2023 Agreement with an awarding agency concerning financial responsibility and maintaining complete and accurate records related to one of their Family Support Services programs. Cause Upon initial review, there was insufficient understanding and training on the awarding agency’s documentation requirements. Effect The Organization is believed to have received an overpayment in the amount of approximately $586,594 due to lack of sufficient support for amounts billed and paid when compared to the awarding agency verified amount. Questioned Costs Approximately $586,594 of costs to be reimbursed to the awarding agency. Recommendation Management should improve processes surrounding submission of monthly invoices to include all required documentation to sufficiently support all items included within the invoice. Additional training should occur to ensure all individuals involved are aware of the requirement specified by the awarding agency. Reporting Views of Responsible Officials Management concurs with this finding and recommendation. See separate corrective action plan document.
Finding 2023-001
This section identifies the audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses and material instances of noncompliance, including questioned costs and material abuse involving federal awards that are material to a major federal program. Finding No. 2023-01: Name of Federal Agency: Department of Health and Human Services Name of Pass Through Entity: Westmoreland County Children, Youth and Family Program Name: Temporary Assistance for Needy Families Assistance Listing No: 93.558 Condition During 2023, the Organization was notified upon completion of a Fiscal and Program File Review performed by an awarding agency, related to one of their Family Support Services programs, that errors were identified and supporting documentation was not readily available. As a result, the awarding agency determined these to be errors in billing and represented an overpayment. Criteria The Organization did not comply with the contractual arrangements and was non-compliant with a number of provisions of the Fiscal Year 2022-2023 Agreement with an awarding agency concerning financial responsibility and maintaining complete and accurate records related to one of their Family Support Services programs. Cause Upon initial review, there was insufficient understanding and training on the awarding agency’s documentation requirements. Effect The Organization is believed to have received an overpayment in the amount of approximately $586,594 due to lack of sufficient support for amounts billed and paid when compared to the awarding agency verified amount. Questioned Costs Approximately $586,594 of costs to be reimbursed to the awarding agency. Recommendation Management should improve processes surrounding submission of monthly invoices to include all required documentation to sufficiently support all items included within the invoice. Additional training should occur to ensure all individuals involved are aware of the requirement specified by the awarding agency. Reporting Views of Responsible Officials Management concurs with this finding and recommendation. See separate corrective action plan document.
Finding 2023-001
This section identifies the audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses and material instances of noncompliance, including questioned costs and material abuse involving federal awards that are material to a major federal program. Finding No. 2023-01: Name of Federal Agency: Department of Health and Human Services Name of Pass Through Entity: Westmoreland County Children, Youth and Family Program Name: Temporary Assistance for Needy Families Assistance Listing No: 93.558 Condition During 2023, the Organization was notified upon completion of a Fiscal and Program File Review performed by an awarding agency, related to one of their Family Support Services programs, that errors were identified and supporting documentation was not readily available. As a result, the awarding agency determined these to be errors in billing and represented an overpayment. Criteria The Organization did not comply with the contractual arrangements and was non-compliant with a number of provisions of the Fiscal Year 2022-2023 Agreement with an awarding agency concerning financial responsibility and maintaining complete and accurate records related to one of their Family Support Services programs. Cause Upon initial review, there was insufficient understanding and training on the awarding agency’s documentation requirements. Effect The Organization is believed to have received an overpayment in the amount of approximately $586,594 due to lack of sufficient support for amounts billed and paid when compared to the awarding agency verified amount. Questioned Costs Approximately $586,594 of costs to be reimbursed to the awarding agency. Recommendation Management should improve processes surrounding submission of monthly invoices to include all required documentation to sufficiently support all items included within the invoice. Additional training should occur to ensure all individuals involved are aware of the requirement specified by the awarding agency. Reporting Views of Responsible Officials Management concurs with this finding and recommendation. See separate corrective action plan document.