FAC Explorer

Audit 343096

FY End
2023-12-31
Total Expended
$1.13M
Findings
8
Programs
1
Organization: Fair & Balanced Pf Pa, Inc. (PA)
Year: 2023 Accepted: 2025-02-19
Auditor: Hamilton & Musser PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
523669 2023-001 Significant Deficiency - A
523670 2023-002 Significant Deficiency - N
523671 2023-001 Significant Deficiency - A
523672 2023-002 Significant Deficiency - N
1100111 2023-001 Significant Deficiency - A
1100112 2023-002 Significant Deficiency - N
1100113 2023-001 Significant Deficiency - A
1100114 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $255,601 Yes 2

Contacts

Name Title Type
C1BNKS7NJX73 Joanne Vantassel Auditee
7176351279 Nicholas Shearer Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: NOTE 1 BASIS OF PRESENTATION The schedule of expenditures of federal awards (the schedule) presents only the activity of the federal award program of Fair & Balanced of PA, Inc. (the Organization) for the year ended December 31, 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. 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 or changes in net assets of the Organization. NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the schedule are reported on the accrual basis of accounting. The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the schedule are reported on the accrual basis of accounting. The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The schedule of expenditures of federal awards (the schedule) presents only the activity of the federal award program of Fair & Balanced of PA, Inc. (the Organization) for the year ended December 31, 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. 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 or changes in net assets of the Organization.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: NOTE 1 BASIS OF PRESENTATION The schedule of expenditures of federal awards (the schedule) presents only the activity of the federal award program of Fair & Balanced of PA, Inc. (the Organization) for the year ended December 31, 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. 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 or changes in net assets of the Organization. NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the schedule are reported on the accrual basis of accounting. The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the schedule are reported on the accrual basis of accounting. The Organization 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. The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
#2023-001 – Significant Deficiency – Allowability - Overpayment Child and Adult Care Food Program (CACFP), ALN No. 10.558 Criteria In accordance with Pennsylvania Department of Education (PDE) guidelines, Child and Adult Care providers submit for reimbursement for meals and snacks based on an allowed reimbursement rate. Condition During November 2023, one provider received reimbursement for an amount previously paid. Cause The overpayment was due to oversight and multiple revisions of the November 2023 claims. Effect The provider was overpaid in the amount of $560. Questioned Costs $560 Perspective Information The sponsor organization is working to ensure that all reimbursements are properly tracked so that providers are properly paid and not overpaid. Identification as a repeat finding This is not a repeat finding from the prior year. Recommendation We recommend that careful attention be given to review of reimbursement requests to eliminate the possibility of duplicate payments. View of responsible officials and planned corrective action We understand the importance of proper review of reimbursement requests and are working to improve our system.
Finding 2023-002
#2023-002 – Significant Deficiency – Monitoring – Site Visits Child and Adult Care Food Program (CACFP), ALN No. 10.558 Criteria In accordance with Pennsylvania Department of Education (PDE) guidelines, childcare provider facilities must be properly monitored which includes site visits. Two of these site visits are to be unannounced. Condition During 2023, one provider facility had only one unannounced monitoring site visit during the year. Cause The lack of two unannounced site visits was due to oversight. Effect The lack of the second unannounced site visit results in noncompliance with the PDE monitoring guidelines. Questioned Costs None Perspective Information The sponsor organization is working to ensure that all childcare provider facilities receive the required monitoring site visits and that all visits are properly documented. Identification as a repeat finding This is not a repeat finding from the prior year. Recommendation We recommend that careful attention be given to monitoring providers to ensure that they receive the proper number of announced and unannounced site visits each year. View of responsible officials and planned corrective action We understand the importance of proper monitoring of providers and are taking steps to improve our system.
Finding 2023-001
#2023-001 – Significant Deficiency – Allowability - Overpayment Child and Adult Care Food Program (CACFP), ALN No. 10.558 Criteria In accordance with Pennsylvania Department of Education (PDE) guidelines, Child and Adult Care providers submit for reimbursement for meals and snacks based on an allowed reimbursement rate. Condition During November 2023, one provider received reimbursement for an amount previously paid. Cause The overpayment was due to oversight and multiple revisions of the November 2023 claims. Effect The provider was overpaid in the amount of $560. Questioned Costs $560 Perspective Information The sponsor organization is working to ensure that all reimbursements are properly tracked so that providers are properly paid and not overpaid. Identification as a repeat finding This is not a repeat finding from the prior year. Recommendation We recommend that careful attention be given to review of reimbursement requests to eliminate the possibility of duplicate payments. View of responsible officials and planned corrective action We understand the importance of proper review of reimbursement requests and are working to improve our system.
Finding 2023-002
#2023-002 – Significant Deficiency – Monitoring – Site Visits Child and Adult Care Food Program (CACFP), ALN No. 10.558 Criteria In accordance with Pennsylvania Department of Education (PDE) guidelines, childcare provider facilities must be properly monitored which includes site visits. Two of these site visits are to be unannounced. Condition During 2023, one provider facility had only one unannounced monitoring site visit during the year. Cause The lack of two unannounced site visits was due to oversight. Effect The lack of the second unannounced site visit results in noncompliance with the PDE monitoring guidelines. Questioned Costs None Perspective Information The sponsor organization is working to ensure that all childcare provider facilities receive the required monitoring site visits and that all visits are properly documented. Identification as a repeat finding This is not a repeat finding from the prior year. Recommendation We recommend that careful attention be given to monitoring providers to ensure that they receive the proper number of announced and unannounced site visits each year. View of responsible officials and planned corrective action We understand the importance of proper monitoring of providers and are taking steps to improve our system.
Finding 2023-001
#2023-001 – Significant Deficiency – Allowability - Overpayment Child and Adult Care Food Program (CACFP), ALN No. 10.558 Criteria In accordance with Pennsylvania Department of Education (PDE) guidelines, Child and Adult Care providers submit for reimbursement for meals and snacks based on an allowed reimbursement rate. Condition During November 2023, one provider received reimbursement for an amount previously paid. Cause The overpayment was due to oversight and multiple revisions of the November 2023 claims. Effect The provider was overpaid in the amount of $560. Questioned Costs $560 Perspective Information The sponsor organization is working to ensure that all reimbursements are properly tracked so that providers are properly paid and not overpaid. Identification as a repeat finding This is not a repeat finding from the prior year. Recommendation We recommend that careful attention be given to review of reimbursement requests to eliminate the possibility of duplicate payments. View of responsible officials and planned corrective action We understand the importance of proper review of reimbursement requests and are working to improve our system.
Finding 2023-002
#2023-002 – Significant Deficiency – Monitoring – Site Visits Child and Adult Care Food Program (CACFP), ALN No. 10.558 Criteria In accordance with Pennsylvania Department of Education (PDE) guidelines, childcare provider facilities must be properly monitored which includes site visits. Two of these site visits are to be unannounced. Condition During 2023, one provider facility had only one unannounced monitoring site visit during the year. Cause The lack of two unannounced site visits was due to oversight. Effect The lack of the second unannounced site visit results in noncompliance with the PDE monitoring guidelines. Questioned Costs None Perspective Information The sponsor organization is working to ensure that all childcare provider facilities receive the required monitoring site visits and that all visits are properly documented. Identification as a repeat finding This is not a repeat finding from the prior year. Recommendation We recommend that careful attention be given to monitoring providers to ensure that they receive the proper number of announced and unannounced site visits each year. View of responsible officials and planned corrective action We understand the importance of proper monitoring of providers and are taking steps to improve our system.
Finding 2023-001
#2023-001 – Significant Deficiency – Allowability - Overpayment Child and Adult Care Food Program (CACFP), ALN No. 10.558 Criteria In accordance with Pennsylvania Department of Education (PDE) guidelines, Child and Adult Care providers submit for reimbursement for meals and snacks based on an allowed reimbursement rate. Condition During November 2023, one provider received reimbursement for an amount previously paid. Cause The overpayment was due to oversight and multiple revisions of the November 2023 claims. Effect The provider was overpaid in the amount of $560. Questioned Costs $560 Perspective Information The sponsor organization is working to ensure that all reimbursements are properly tracked so that providers are properly paid and not overpaid. Identification as a repeat finding This is not a repeat finding from the prior year. Recommendation We recommend that careful attention be given to review of reimbursement requests to eliminate the possibility of duplicate payments. View of responsible officials and planned corrective action We understand the importance of proper review of reimbursement requests and are working to improve our system.
Finding 2023-002
#2023-002 – Significant Deficiency – Monitoring – Site Visits Child and Adult Care Food Program (CACFP), ALN No. 10.558 Criteria In accordance with Pennsylvania Department of Education (PDE) guidelines, childcare provider facilities must be properly monitored which includes site visits. Two of these site visits are to be unannounced. Condition During 2023, one provider facility had only one unannounced monitoring site visit during the year. Cause The lack of two unannounced site visits was due to oversight. Effect The lack of the second unannounced site visit results in noncompliance with the PDE monitoring guidelines. Questioned Costs None Perspective Information The sponsor organization is working to ensure that all childcare provider facilities receive the required monitoring site visits and that all visits are properly documented. Identification as a repeat finding This is not a repeat finding from the prior year. Recommendation We recommend that careful attention be given to monitoring providers to ensure that they receive the proper number of announced and unannounced site visits each year. View of responsible officials and planned corrective action We understand the importance of proper monitoring of providers and are taking steps to improve our system.