FAC Explorer

Audit 352267

FY End
2024-09-30
Total Expended
$5.13M
Findings
24
Programs
7
Organization: Cheer, Inc. (DE)
Year: 2024 Accepted: 2025-04-01
Auditor: Whisman Giordano & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
553686 2024-002 Significant Deficiency - L
553687 2024-002 Significant Deficiency - L
553688 2024-002 Significant Deficiency - L
553689 2024-002 Significant Deficiency - L
553690 2024-002 Significant Deficiency - L
553691 2024-002 Significant Deficiency - L
553692 2024-002 Significant Deficiency - L
553693 2024-002 Significant Deficiency - L
553694 2024-002 Significant Deficiency - L
553695 2024-002 Significant Deficiency - L
553696 2024-002 Significant Deficiency - L
553697 2024-002 Significant Deficiency - L
1130128 2024-002 Significant Deficiency - L
1130129 2024-002 Significant Deficiency - L
1130130 2024-002 Significant Deficiency - L
1130131 2024-002 Significant Deficiency - L
1130132 2024-002 Significant Deficiency - L
1130133 2024-002 Significant Deficiency - L
1130134 2024-002 Significant Deficiency - L
1130135 2024-002 Significant Deficiency - L
1130136 2024-002 Significant Deficiency - L
1130137 2024-002 Significant Deficiency - L
1130138 2024-002 Significant Deficiency - L
1130139 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $1.43M Yes 1
93.667 Social Services Block Grant $507,526 - 1
10.558 Child and Adult Care Food Program $330,452 - 1
93.778 Medical Assistance Program $296,161 Yes 1
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $275,515 Yes 1
10.569 Emergency Food Assistance Program (food Commodities) $77,179 - 1
93.052 National Family Caregiver Support, Title Iii, Part E $47,163 - 1

Contacts

Name Title Type
N9MCQGAKBQP6 Angela Thomas Auditee
3025150001 Joseph Giordano Auditor
No contacts on file

Notes to SEFA

Title: NOTE A – BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of CHEER, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: Management has elected not to use the federally approved indirect cost rate of 10%, as management does not currently have any federal contracts where an indirect cost rate is charged. The accompanying schedule of expenditures of federal awards includes the federal grant activity of CHEER, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: NOTE B – INDIRECT COST RATE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of CHEER, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: Management has elected not to use the federally approved indirect cost rate of 10%, as management does not currently have any federal contracts where an indirect cost rate is charged. Management has elected not to use the federally approved indirect cost rate of 10%, as management does not currently have any federal contracts where an indirect cost rate is charged.
Title: NOTE C – RETURN OF PRIOR YEAR EXPENDITURE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of CHEER, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: Management has elected not to use the federally approved indirect cost rate of 10%, as management does not currently have any federal contracts where an indirect cost rate is charged. Subsequent to the September 30, 2023 audit issuance, management discovered that they had over reported the federal expenditure of their American Rescue Plan – Senior Demonstration Program funding, with an Assistance Listing Number of 94.017 by $43,724. Upon discovering the error, management corrected the issue and returned any funds that were required to be refunded.

Finding Details

Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.
Finding 2024-002
Non-compliancewith Timely Submission of Data Collection Form Criteria: According to the Uniform Guidance, entities are required to submit their Data Collection Form (DCF) within nine months following the end of the fiscal year. This ensures timely reporting and compliance with regulatory requirements. Condition: The Data Collection Form for the year ended September 30, 2023 was accepted by the Federal Audit Clearinghouse on August 19, 2024. Nine months after year end was June 30, 2024. Cause : Because the new Federal audit clearinghouse system does not send automated emails to the responsible parties, the original issuance and communications regarding certifying and submitting the data collection form were missed. Effect: Failure to submit the Data Collection Form timely results in non-compliance with the Uniform Guidance. This can lead to potential penalties, and loss of or decreases in funding. Moreover, it affects transparency and accountability of the entity’s financial reporting process.