FAC Explorer

Audit 336012

FY End
2024-06-30
Total Expended
$1.10M
Findings
2
Programs
5
Organization: Notmykid, Inc. (AZ)
Year: 2024 Accepted: 2025-01-06
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517842 2024-001 Material Weakness - P
1094284 2024-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $530,829 Yes 1
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $236,107 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $157,376 - 0
16.540 Juvenile Justice and Delinquency Prevention $97,641 - 0
94.006 Americorps State and National 94.006 $73,710 - 0

Contacts

Name Title Type
LVUGHZLC5XQ9 Kiera Allen Auditee
6026520163 Colette Kamps Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following either the cost principles contained in the Office of Management and Budget (OMB) Circular A-122, Cost Principles for Not-for-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. notMYkid, Inc. has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of notMYkid, Inc. under programs of the federal government for the year ended June 30, 2024. The information in the 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 notMYkid, Inc., it is not intended to and does not present the financial position, change in net assets or cash flows of notMYkid, Inc. notMYkid, Inc. did not provide federal awards to sub-recipients during the year ended June 30, 2024.
Title: Summary of Significant Accounting Polices Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following either the cost principles contained in the Office of Management and Budget (OMB) Circular A-122, Cost Principles for Not-for-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. notMYkid, Inc. has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following either the cost principles contained in the Office of Management and Budget (OMB) Circular A-122, Cost Principles for Not-for-Profit Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. notMYkid, Inc. has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Assistance Listing Numbers: All Federal Agency: All Award Numbers: All Award Year: All Pass-Through Entity: All Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the federal award to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. This includes properly identifying all federal awards subject to the Uniform Guidance and fairly presenting the required information in the schedule of expenditures of federal awards. Condition: Total federal expenditures for the year ended June 30, 2024 amounted to $1,095,663. Prior to the performance of financial statement audit procedures, the Organization had determined that federal expenditures during the year ended June 30, 2024 did not exceed the threshold of $750,000. Cause: The Organization did not communicate with funding contracts regarding the details of certain contracts to determine whether the amounts were subject to the Uniform Guidance and were to be included on the schedule of expenditures of federal awards. Effect: Upon financial statement audit procedures being performed, it was determined that a Single Audit was required. Questioned Costs: Not applicable. Recommendation: We recommend that all funding contracts are carefully reviewed to determine whether the amounts awarded represent federal funding and whether they should be classified as contractor payments or as subrecipient payments. If there is any uncertainty, we recommend that the Organization contact the funding source for clarification. We recommend that a schedule of expenditures of federal awards is prepared on an annual basis to determine if total expenditures exceed the threshold which would require a Single Audit. Views of responsible officials: The Organization concurs with the recommendations. See Corrective Action Plan.
Finding 2024-001
Assistance Listing Numbers: All Federal Agency: All Award Numbers: All Award Year: All Pass-Through Entity: All Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the federal award to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. This includes properly identifying all federal awards subject to the Uniform Guidance and fairly presenting the required information in the schedule of expenditures of federal awards. Condition: Total federal expenditures for the year ended June 30, 2024 amounted to $1,095,663. Prior to the performance of financial statement audit procedures, the Organization had determined that federal expenditures during the year ended June 30, 2024 did not exceed the threshold of $750,000. Cause: The Organization did not communicate with funding contracts regarding the details of certain contracts to determine whether the amounts were subject to the Uniform Guidance and were to be included on the schedule of expenditures of federal awards. Effect: Upon financial statement audit procedures being performed, it was determined that a Single Audit was required. Questioned Costs: Not applicable. Recommendation: We recommend that all funding contracts are carefully reviewed to determine whether the amounts awarded represent federal funding and whether they should be classified as contractor payments or as subrecipient payments. If there is any uncertainty, we recommend that the Organization contact the funding source for clarification. We recommend that a schedule of expenditures of federal awards is prepared on an annual basis to determine if total expenditures exceed the threshold which would require a Single Audit. Views of responsible officials: The Organization concurs with the recommendations. See Corrective Action Plan.