FAC Explorer

Audit 335062

FY End
2024-06-30
Total Expended
$1.91M
Findings
2
Programs
9
Organization: Wayside Youth & Family Support Network, Inc. (MA)
Year: 2024 Accepted: 2024-12-30
Auditor: Cbiz CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517147 2024-001 - - AB
1093589 2024-001 - - AB

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $409,562 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $404,638 Yes 1
93.550 Transitional Living Program $228,896 - 0
14.267 Transitional Housing Program $228,691 - 0
93.623 Basic Center Grant $187,934 - 0
93.276 Substance Abuse and Mental Health Services $124,414 - 0
93.556 Promoting Safe and Stable Families Program $123,147 - 0
93.497 Family Violence Prevention & Service Act Ara $54,518 - 0
10.555 National School Lunch Program $41,970 - 0

Contacts

Name Title Type
NK5CH1GBN4E5 Korin Ihloff Auditee
5082701388 Dyan Reinhold Auditor
No contacts on file

Notes to SEFA

Title: 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. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Wayside Youth & Family Support Network, Inc. (the “Organization”) 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 (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations for the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows for the Organization.

Finding Details

Finding 2024-001
Finding - Activities Allowed or Unallowed & Allowable Costs/Cost Principles: Payroll, Assistance Listing Number 93.243; June 30, 2024 award year; U.S. Department of Health and Human Services Criteria or Specific Requirement In accordance with 2 CFR 200.405, A cost is allocable to a Federal award if the cost is assignable to that Federal award with the relative benefits received. These costs must be incurred specifically for the Federal award. Condition Found Of the Seventeen payroll charges selected for testing, the allocation of payroll charged to the Federal grant did not align with the percentage of time incurred specifically for the Federal grant in four instances. Questioned Costs None. Cause The Organization's payroll software did not allocate payroll charges in accordance with the percentage of hours spent working on the Federal grant. Effect Management charged costs to the grant in excess of those costs that were incurred specifically for the grant. Identification as a Repeat Finding This is not a repeat finding. Recommendation Management should understand the cause of the misallocation and correct this within their payroll software. Management should additionally ensure adequate review of payroll costs is in place to correct misallocations. Views of Responsible Officials and Planned Corrective Action See Corrective Action Plan.
Finding 2024-001
Finding - Activities Allowed or Unallowed & Allowable Costs/Cost Principles: Payroll, Assistance Listing Number 93.243; June 30, 2024 award year; U.S. Department of Health and Human Services Criteria or Specific Requirement In accordance with 2 CFR 200.405, A cost is allocable to a Federal award if the cost is assignable to that Federal award with the relative benefits received. These costs must be incurred specifically for the Federal award. Condition Found Of the Seventeen payroll charges selected for testing, the allocation of payroll charged to the Federal grant did not align with the percentage of time incurred specifically for the Federal grant in four instances. Questioned Costs None. Cause The Organization's payroll software did not allocate payroll charges in accordance with the percentage of hours spent working on the Federal grant. Effect Management charged costs to the grant in excess of those costs that were incurred specifically for the grant. Identification as a Repeat Finding This is not a repeat finding. Recommendation Management should understand the cause of the misallocation and correct this within their payroll software. Management should additionally ensure adequate review of payroll costs is in place to correct misallocations. Views of Responsible Officials and Planned Corrective Action See Corrective Action Plan.