Audit 339703

FY End
2024-06-30
Total Expended
$780,932
Findings
16
Programs
5
Year: 2024 Accepted: 2025-01-24

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
520140 2024-001 - - P
520141 2024-001 - - P
520142 2024-001 - - P
520143 2024-001 - - P
520144 2024-001 - - P
520145 2024-001 - - P
520146 2024-001 - - P
520147 2024-001 - - P
1096582 2024-001 - - P
1096583 2024-001 - - P
1096584 2024-001 - - P
1096585 2024-001 - - P
1096586 2024-001 - - P
1096587 2024-001 - - P
1096588 2024-001 - - P
1096589 2024-001 - - P

Programs

Contacts

Name Title Type
L55UCMH7KLE6 Leonora Frias Auditee
5089936419 Allan Smith Auditor
No contacts on file

Notes to SEFA

Title: Scope of Audit Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (hereinafter “Schedule”) includes the federal grant activity of the Organization and is presented on the accrual basis. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: Administrative expenses are allocated to programs based on each program’s portion of total direct costs using the modified direct method approved by the Commonwealth of Massachusetts. See the Notes to the SEFA for chart/table
Title: Period Audited Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (hereinafter “Schedule”) includes the federal grant activity of the Organization and is presented on the accrual basis. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: Administrative expenses are allocated to programs based on each program’s portion of total direct costs using the modified direct method approved by the Commonwealth of Massachusetts. Single audit testing procedures were performed for the Organization’s major federal award transactions during the year ended June 30, 2024.
Title: Program Cluster Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (hereinafter “Schedule”) includes the federal grant activity of the Organization and is presented on the accrual basis. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: Administrative expenses are allocated to programs based on each program’s portion of total direct costs using the modified direct method approved by the Commonwealth of Massachusetts. The selection of major federal programs provides consideration to the Department of Health and Human Services CCDF Cluster (CFDA No. 93.575, Childcare and Development Block Grant; CFDA No. 93.596, Childcare Mandatory and Matching Funds of the Childcare and Development Fund), and the Child Nutrition Cluster (CFDA No. 10.555, National School Lunch Program).

Finding Details

Statement of condition: The Organization expended federal funds during its fiscal years ended June 30, 2023 and 2022 totaling $876,797 and $807,292, respectively. These amounts were in excess of $750,000 and an audit of major federal program compliance (hereinafter “Single Audit”) was not performed within the required nine (9) months after year-end. Criteria: The audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (hereinafter “Uniform Guidance”) require a Single Audit to be performed when expenditures of federal awards exceed $750,000 for the fiscal years ended June 30, 2023 and 2022. Cause of condition: Failure by the Organization to properly prepare its Schedule of Federal Expenditures and its predecessor audit firm to properly identify federal funds included in the Organization’s routine funding. Effect of condition and context: Specifically, this is not in compliance with 2 CFR 200.516 of the Uniform Guidance. Recommendation: We strongly recommend the Organization engage an audit firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends. Management’s response: Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
Statement of condition: The Organization expended federal funds during its fiscal years ended June 30, 2023 and 2022 totaling $876,797 and $807,292, respectively. These amounts were in excess of $750,000 and an audit of major federal program compliance (hereinafter “Single Audit”) was not performed within the required nine (9) months after year-end. Criteria: The audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (hereinafter “Uniform Guidance”) require a Single Audit to be performed when expenditures of federal awards exceed $750,000 for the fiscal years ended June 30, 2023 and 2022. Cause of condition: Failure by the Organization to properly prepare its Schedule of Federal Expenditures and its predecessor audit firm to properly identify federal funds included in the Organization’s routine funding. Effect of condition and context: Specifically, this is not in compliance with 2 CFR 200.516 of the Uniform Guidance. Recommendation: We strongly recommend the Organization engage an audit firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends. Management’s response: Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
Statement of condition: The Organization expended federal funds during its fiscal years ended June 30, 2023 and 2022 totaling $876,797 and $807,292, respectively. These amounts were in excess of $750,000 and an audit of major federal program compliance (hereinafter “Single Audit”) was not performed within the required nine (9) months after year-end. Criteria: The audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (hereinafter “Uniform Guidance”) require a Single Audit to be performed when expenditures of federal awards exceed $750,000 for the fiscal years ended June 30, 2023 and 2022. Cause of condition: Failure by the Organization to properly prepare its Schedule of Federal Expenditures and its predecessor audit firm to properly identify federal funds included in the Organization’s routine funding. Effect of condition and context: Specifically, this is not in compliance with 2 CFR 200.516 of the Uniform Guidance. Recommendation: We strongly recommend the Organization engage an audit firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends. Management’s response: Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
Statement of condition: The Organization expended federal funds during its fiscal years ended June 30, 2023 and 2022 totaling $876,797 and $807,292, respectively. These amounts were in excess of $750,000 and an audit of major federal program compliance (hereinafter “Single Audit”) was not performed within the required nine (9) months after year-end. Criteria: The audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (hereinafter “Uniform Guidance”) require a Single Audit to be performed when expenditures of federal awards exceed $750,000 for the fiscal years ended June 30, 2023 and 2022. Cause of condition: Failure by the Organization to properly prepare its Schedule of Federal Expenditures and its predecessor audit firm to properly identify federal funds included in the Organization’s routine funding. Effect of condition and context: Specifically, this is not in compliance with 2 CFR 200.516 of the Uniform Guidance. Recommendation: We strongly recommend the Organization engage an audit firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends. Management’s response: Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
Statement of condition: The Organization expended federal funds during its fiscal years ended June 30, 2023 and 2022 totaling $876,797 and $807,292, respectively. These amounts were in excess of $750,000 and an audit of major federal program compliance (hereinafter “Single Audit”) was not performed within the required nine (9) months after year-end. Criteria: The audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (hereinafter “Uniform Guidance”) require a Single Audit to be performed when expenditures of federal awards exceed $750,000 for the fiscal years ended June 30, 2023 and 2022. Cause of condition: Failure by the Organization to properly prepare its Schedule of Federal Expenditures and its predecessor audit firm to properly identify federal funds included in the Organization’s routine funding. Effect of condition and context: Specifically, this is not in compliance with 2 CFR 200.516 of the Uniform Guidance. Recommendation: We strongly recommend the Organization engage an audit firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends. Management’s response: Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
Statement of condition: The Organization expended federal funds during its fiscal years ended June 30, 2023 and 2022 totaling $876,797 and $807,292, respectively. These amounts were in excess of $750,000 and an audit of major federal program compliance (hereinafter “Single Audit”) was not performed within the required nine (9) months after year-end. Criteria: The audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (hereinafter “Uniform Guidance”) require a Single Audit to be performed when expenditures of federal awards exceed $750,000 for the fiscal years ended June 30, 2023 and 2022. Cause of condition: Failure by the Organization to properly prepare its Schedule of Federal Expenditures and its predecessor audit firm to properly identify federal funds included in the Organization’s routine funding. Effect of condition and context: Specifically, this is not in compliance with 2 CFR 200.516 of the Uniform Guidance. Recommendation: We strongly recommend the Organization engage an audit firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends. Management’s response: Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
Statement of condition: The Organization expended federal funds during its fiscal years ended June 30, 2023 and 2022 totaling $876,797 and $807,292, respectively. These amounts were in excess of $750,000 and an audit of major federal program compliance (hereinafter “Single Audit”) was not performed within the required nine (9) months after year-end. Criteria: The audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (hereinafter “Uniform Guidance”) require a Single Audit to be performed when expenditures of federal awards exceed $750,000 for the fiscal years ended June 30, 2023 and 2022. Cause of condition: Failure by the Organization to properly prepare its Schedule of Federal Expenditures and its predecessor audit firm to properly identify federal funds included in the Organization’s routine funding. Effect of condition and context: Specifically, this is not in compliance with 2 CFR 200.516 of the Uniform Guidance. Recommendation: We strongly recommend the Organization engage an audit firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends. Management’s response: Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
Statement of condition: The Organization expended federal funds during its fiscal years ended June 30, 2023 and 2022 totaling $876,797 and $807,292, respectively. These amounts were in excess of $750,000 and an audit of major federal program compliance (hereinafter “Single Audit”) was not performed within the required nine (9) months after year-end. Criteria: The audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (hereinafter “Uniform Guidance”) require a Single Audit to be performed when expenditures of federal awards exceed $750,000 for the fiscal years ended June 30, 2023 and 2022. Cause of condition: Failure by the Organization to properly prepare its Schedule of Federal Expenditures and its predecessor audit firm to properly identify federal funds included in the Organization’s routine funding. Effect of condition and context: Specifically, this is not in compliance with 2 CFR 200.516 of the Uniform Guidance. Recommendation: We strongly recommend the Organization engage an audit firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends. Management’s response: Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
Statement of condition: The Organization expended federal funds during its fiscal years ended June 30, 2023 and 2022 totaling $876,797 and $807,292, respectively. These amounts were in excess of $750,000 and an audit of major federal program compliance (hereinafter “Single Audit”) was not performed within the required nine (9) months after year-end. Criteria: The audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (hereinafter “Uniform Guidance”) require a Single Audit to be performed when expenditures of federal awards exceed $750,000 for the fiscal years ended June 30, 2023 and 2022. Cause of condition: Failure by the Organization to properly prepare its Schedule of Federal Expenditures and its predecessor audit firm to properly identify federal funds included in the Organization’s routine funding. Effect of condition and context: Specifically, this is not in compliance with 2 CFR 200.516 of the Uniform Guidance. Recommendation: We strongly recommend the Organization engage an audit firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends. Management’s response: Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
Statement of condition: The Organization expended federal funds during its fiscal years ended June 30, 2023 and 2022 totaling $876,797 and $807,292, respectively. These amounts were in excess of $750,000 and an audit of major federal program compliance (hereinafter “Single Audit”) was not performed within the required nine (9) months after year-end. Criteria: The audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (hereinafter “Uniform Guidance”) require a Single Audit to be performed when expenditures of federal awards exceed $750,000 for the fiscal years ended June 30, 2023 and 2022. Cause of condition: Failure by the Organization to properly prepare its Schedule of Federal Expenditures and its predecessor audit firm to properly identify federal funds included in the Organization’s routine funding. Effect of condition and context: Specifically, this is not in compliance with 2 CFR 200.516 of the Uniform Guidance. Recommendation: We strongly recommend the Organization engage an audit firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends. Management’s response: Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
Statement of condition: The Organization expended federal funds during its fiscal years ended June 30, 2023 and 2022 totaling $876,797 and $807,292, respectively. These amounts were in excess of $750,000 and an audit of major federal program compliance (hereinafter “Single Audit”) was not performed within the required nine (9) months after year-end. Criteria: The audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (hereinafter “Uniform Guidance”) require a Single Audit to be performed when expenditures of federal awards exceed $750,000 for the fiscal years ended June 30, 2023 and 2022. Cause of condition: Failure by the Organization to properly prepare its Schedule of Federal Expenditures and its predecessor audit firm to properly identify federal funds included in the Organization’s routine funding. Effect of condition and context: Specifically, this is not in compliance with 2 CFR 200.516 of the Uniform Guidance. Recommendation: We strongly recommend the Organization engage an audit firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends. Management’s response: Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
Statement of condition: The Organization expended federal funds during its fiscal years ended June 30, 2023 and 2022 totaling $876,797 and $807,292, respectively. These amounts were in excess of $750,000 and an audit of major federal program compliance (hereinafter “Single Audit”) was not performed within the required nine (9) months after year-end. Criteria: The audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (hereinafter “Uniform Guidance”) require a Single Audit to be performed when expenditures of federal awards exceed $750,000 for the fiscal years ended June 30, 2023 and 2022. Cause of condition: Failure by the Organization to properly prepare its Schedule of Federal Expenditures and its predecessor audit firm to properly identify federal funds included in the Organization’s routine funding. Effect of condition and context: Specifically, this is not in compliance with 2 CFR 200.516 of the Uniform Guidance. Recommendation: We strongly recommend the Organization engage an audit firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends. Management’s response: Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
Statement of condition: The Organization expended federal funds during its fiscal years ended June 30, 2023 and 2022 totaling $876,797 and $807,292, respectively. These amounts were in excess of $750,000 and an audit of major federal program compliance (hereinafter “Single Audit”) was not performed within the required nine (9) months after year-end. Criteria: The audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (hereinafter “Uniform Guidance”) require a Single Audit to be performed when expenditures of federal awards exceed $750,000 for the fiscal years ended June 30, 2023 and 2022. Cause of condition: Failure by the Organization to properly prepare its Schedule of Federal Expenditures and its predecessor audit firm to properly identify federal funds included in the Organization’s routine funding. Effect of condition and context: Specifically, this is not in compliance with 2 CFR 200.516 of the Uniform Guidance. Recommendation: We strongly recommend the Organization engage an audit firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends. Management’s response: Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
Statement of condition: The Organization expended federal funds during its fiscal years ended June 30, 2023 and 2022 totaling $876,797 and $807,292, respectively. These amounts were in excess of $750,000 and an audit of major federal program compliance (hereinafter “Single Audit”) was not performed within the required nine (9) months after year-end. Criteria: The audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (hereinafter “Uniform Guidance”) require a Single Audit to be performed when expenditures of federal awards exceed $750,000 for the fiscal years ended June 30, 2023 and 2022. Cause of condition: Failure by the Organization to properly prepare its Schedule of Federal Expenditures and its predecessor audit firm to properly identify federal funds included in the Organization’s routine funding. Effect of condition and context: Specifically, this is not in compliance with 2 CFR 200.516 of the Uniform Guidance. Recommendation: We strongly recommend the Organization engage an audit firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends. Management’s response: Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
Statement of condition: The Organization expended federal funds during its fiscal years ended June 30, 2023 and 2022 totaling $876,797 and $807,292, respectively. These amounts were in excess of $750,000 and an audit of major federal program compliance (hereinafter “Single Audit”) was not performed within the required nine (9) months after year-end. Criteria: The audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (hereinafter “Uniform Guidance”) require a Single Audit to be performed when expenditures of federal awards exceed $750,000 for the fiscal years ended June 30, 2023 and 2022. Cause of condition: Failure by the Organization to properly prepare its Schedule of Federal Expenditures and its predecessor audit firm to properly identify federal funds included in the Organization’s routine funding. Effect of condition and context: Specifically, this is not in compliance with 2 CFR 200.516 of the Uniform Guidance. Recommendation: We strongly recommend the Organization engage an audit firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends. Management’s response: Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.
Statement of condition: The Organization expended federal funds during its fiscal years ended June 30, 2023 and 2022 totaling $876,797 and $807,292, respectively. These amounts were in excess of $750,000 and an audit of major federal program compliance (hereinafter “Single Audit”) was not performed within the required nine (9) months after year-end. Criteria: The audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (hereinafter “Uniform Guidance”) require a Single Audit to be performed when expenditures of federal awards exceed $750,000 for the fiscal years ended June 30, 2023 and 2022. Cause of condition: Failure by the Organization to properly prepare its Schedule of Federal Expenditures and its predecessor audit firm to properly identify federal funds included in the Organization’s routine funding. Effect of condition and context: Specifically, this is not in compliance with 2 CFR 200.516 of the Uniform Guidance. Recommendation: We strongly recommend the Organization engage an audit firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends. Management’s response: Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and 2022 year-ends.