FAC Explorer

Audit 345147

FY End
2023-12-31
Total Expended
$1.95M
Findings
2
Programs
11
Organization: Regional Youth Adult Social Action Partnership, Inc. (CT)
Year: 2023 Accepted: 2025-03-07
Auditor: Cironefriedberg LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
526008 2023-002 Significant Deficiency - L
1102450 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $375,839 - 0
94.006 Americorps $286,822 Yes 0
93.788 Opioid Str $213,091 Yes 1
93.958 Block Grants for Community Mental Health Services $199,895 - 0
84.425 Education Stabilization Fund $193,759 - 0
84.010 Title I Grants to Local Educational Agencies $165,181 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $82,733 - 0
16.753 Congressionally Recommended Awards $54,558 - 0
84.215 Fund for the Improvement of Education $38,234 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $37,574 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $5,197 - 0

Contacts

Name Title Type
H72HWJHHKEA3 Marc Donald Auditee
2035792727 Nicholas Dapaz Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - 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. De Minimis Rate Used: Y Rate Explanation: RYASAP has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance for one federal award received from the United States Department of Justice. RYASAP has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance for all other federal awards received during the year ended December 31, 2023 The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Regional Youth Adult Social Action Partnership, Inc. (RYASAP) under programs of the federal government 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 (CFR), 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 RYASAP, it is not intended to and does not present the financial position, changes in net assets or cash flows of RYASAP.
Title: NOTE B - 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 the 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: Y Rate Explanation: RYASAP has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance for one federal award received from the United States Department of Justice. RYASAP has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance for all other federal awards received during the year ended December 31, 2023 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.
Title: NOTE C - INDIRECT COST RATE 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. De Minimis Rate Used: Y Rate Explanation: RYASAP has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance for one federal award received from the United States Department of Justice. RYASAP has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance for all other federal awards received during the year ended December 31, 2023 RYASAP has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance for one federal award received from the United States Department of Justice. RYASAP has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance for all other federal awards received during the year ended December 31, 2023

Finding Details

Finding 2023-002
2023-002 Significant Deficiency Grantor U.S. Department of Health and Human Services Federal Assistance Listing Number 93.788 Federal Program Name Opioid STR Pass-Through Entity State of Connecticut Department of Mental Health and Addiction Services Award Number 23MHA1041-1 Compliance Requirements Reporting Requirements Type of Finding Significant Deficiency Criteria The Department of Mental Health and Addiction Services (DMHAS) requires monthly reporting on mini-grant performance by the 10th of each month and naloxone training and kit distribution by the 8th of each month. Condition Of the required 12 monthly reports on mini-grant performance, filed between January 2023 and December 2023, two reports were filed late by two days. Of the required 12 monthly reports on naloxone training and kit distribution, filed between January 2023 and December 2023, four reports were filed late between one and four days. Cause RYASAP was not able to finalize the information needed for the required monthly reports in time to meet the filing deadlines. Effect or Potential Effect Late reporting to DMHAS. Questioned Costs None. Context Out of 24 required monthly reports due between January 2023 and December 2023, six reports were filed late between one and four days of the required due dates. Recommendation We recommend that RYASAP focus on the dates that required reports are due to the grantor and make every possible effort to file the required reports within the due dates. Views of Responsible Official and Planned Corrective Actions RYASAP concurs with the above finding. Corrective Action: Effective January 2025, RYASAP has transferred all accounting and finance responsibilities to an in-house finance/accounting department. The process of transitioning to this model commenced in October 2023 with the hiring of a Vice President of Finance (a CFO equivalent) who reviewed the current accounting/finance reporting model. Shortly thereafter, based on the VP of Finance’s recommendation, a Controller was hired (March 2024). Later in the year, an additional Staff Accountant was hired (December 2024). Transitioning of financial report preparation began in very early 2024 with almost all reporting being transitioned for the March 31, 2024 reporting period. As a result of this transition, reporting is handled by a central group with consistent reporting processes and procedures as well as improved internal notification tools, including a Grant Cover Sheet in which the program directors, the Director of Development, and the finance/accounting team review at or prior to contract receipt and a Grant Cover Sheet Budgets Report which helps the Finance/Accounting team track and manage financial reporting. See RYASAP’s Corrective Action Plan for further responses to the above finding.
Finding 2023-002
2023-002 Significant Deficiency Grantor U.S. Department of Health and Human Services Federal Assistance Listing Number 93.788 Federal Program Name Opioid STR Pass-Through Entity State of Connecticut Department of Mental Health and Addiction Services Award Number 23MHA1041-1 Compliance Requirements Reporting Requirements Type of Finding Significant Deficiency Criteria The Department of Mental Health and Addiction Services (DMHAS) requires monthly reporting on mini-grant performance by the 10th of each month and naloxone training and kit distribution by the 8th of each month. Condition Of the required 12 monthly reports on mini-grant performance, filed between January 2023 and December 2023, two reports were filed late by two days. Of the required 12 monthly reports on naloxone training and kit distribution, filed between January 2023 and December 2023, four reports were filed late between one and four days. Cause RYASAP was not able to finalize the information needed for the required monthly reports in time to meet the filing deadlines. Effect or Potential Effect Late reporting to DMHAS. Questioned Costs None. Context Out of 24 required monthly reports due between January 2023 and December 2023, six reports were filed late between one and four days of the required due dates. Recommendation We recommend that RYASAP focus on the dates that required reports are due to the grantor and make every possible effort to file the required reports within the due dates. Views of Responsible Official and Planned Corrective Actions RYASAP concurs with the above finding. Corrective Action: Effective January 2025, RYASAP has transferred all accounting and finance responsibilities to an in-house finance/accounting department. The process of transitioning to this model commenced in October 2023 with the hiring of a Vice President of Finance (a CFO equivalent) who reviewed the current accounting/finance reporting model. Shortly thereafter, based on the VP of Finance’s recommendation, a Controller was hired (March 2024). Later in the year, an additional Staff Accountant was hired (December 2024). Transitioning of financial report preparation began in very early 2024 with almost all reporting being transitioned for the March 31, 2024 reporting period. As a result of this transition, reporting is handled by a central group with consistent reporting processes and procedures as well as improved internal notification tools, including a Grant Cover Sheet in which the program directors, the Director of Development, and the finance/accounting team review at or prior to contract receipt and a Grant Cover Sheet Budgets Report which helps the Finance/Accounting team track and manage financial reporting. See RYASAP’s Corrective Action Plan for further responses to the above finding.