FAC Explorer

Audit 331618

FY End
2024-06-30
Total Expended
$79.18M
Findings
2
Programs
7
Organization: Episcopal Children's Services, Inc. (FL)
Year: 2024 Accepted: 2024-12-10
Auditor: Forvis Mazars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513712 2024-001 - - E
1090154 2024-001 - - E

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $4.27M Yes 1
93.596 Preschool Development Grants $3.94M - 0
93.600 Head Start $3.25M Yes 0
10.558 Child and Adult Care Food Program $1.12M - 0
93.596 Precshool Development Grants $968,141 - 0
93.575 Child Care and Development Block Grant $375,307 - 0
93.667 Social Services Block Grant $12,102 - 0

Contacts

Name Title Type
KLNFLBUPF4J4 Wendy L Hughes Auditee
9043429200 Paul Thompson Auditor
No contacts on file

Notes to SEFA

Title: 1. Basis of Presentation Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: Episcopal Children's Services, Inc. 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 and state financial assistance includes the federal award activity of Episcopal Children's Services, Inc. under programs of the federal government for the year ended June 30, 2024. 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) and the requirements described in Chapter 10.650, Rules of the Auditor General. Because the Schedule presents only a selected portion of the operations of Episcopal Children's Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Episcopal Children's Services, Inc.
Title: 2.Summary of Significant Accounting Policies Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: Episcopal Children's Services, Inc. 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 cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: 3. Indirect Cost Rate Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: Episcopal Children's Services, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Episcopal Children's Services, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Criteria: Recipients who become ineligible due to aging out should be identified at the time of ineligibility and be excluded from future billings. Condition: Management did not identify an ineligibile recipient in a timely manner, resulting in an ineligible receipient receiving funding through the School Readiness program. Cause: Lack of appropriate monitoring over eligibility requirements for recipients. Effect: Management included the ineligible receipient in reimbursement requests and received funding for the same recipient. Questioned costs: A sample of 40 items was tested in which 1 item did not meet the eligibility criteria for grant reimbursement. This error resulted in improper reimbursement of $1,948. This error was extrapolated to the sample population which resulted in total questioned costs of $277,342. Recommendation: We recommend that management implement controls to prevent or detect and correct errors resulting from ineligible recipients receiving funding.Views of responsible officials and planned corrective actions: Management agrees with this finding based on the above criterion. Please refer to the Corrective Action Plan.
Finding 2024-001
Criteria: Recipients who become ineligible due to aging out should be identified at the time of ineligibility and be excluded from future billings. Condition: Management did not identify an ineligibile recipient in a timely manner, resulting in an ineligible receipient receiving funding through the School Readiness program. Cause: Lack of appropriate monitoring over eligibility requirements for recipients. Effect: Management included the ineligible receipient in reimbursement requests and received funding for the same recipient. Questioned costs: A sample of 40 items was tested in which 1 item did not meet the eligibility criteria for grant reimbursement. This error resulted in improper reimbursement of $1,948. This error was extrapolated to the sample population which resulted in total questioned costs of $277,342. Recommendation: We recommend that management implement controls to prevent or detect and correct errors resulting from ineligible recipients receiving funding.Views of responsible officials and planned corrective actions: Management agrees with this finding based on the above criterion. Please refer to the Corrective Action Plan.