FAC Explorer

Audit 355829

FY End
2023-12-31
Total Expended
$826,544
Findings
2
Programs
2
Organization: Organized Parents Make A Difference, Inc. (CT)
Year: 2023 Accepted: 2025-05-08
Auditor: Pkf O' Connor Davies LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
559904 2023-003 Material Weakness - A
1136346 2023-003 Material Weakness - A

Programs

ALN Program Spent Major Findings
84.287 Twenty-First Century Community Learning Centers $646,000 Yes 1
84.425 Education Stabilization Fund $180,544 - 0

Contacts

Name Title Type
FZYFQUKLE6G6 Daniel Silberman Auditee
8605480302 Julia Eisenhaur Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of the Organized Parents Make a Difference, Inc.. (“OPMAD”) under programs of the federal government for the year ended December 31, 2023. 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 OPMAD, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of OPMAD. Basis of Accounting Expenditures reported on the Schedule are presented on the accrual basis of accounting. For cost reimbursement awards, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. For performance-based awards, expenditures reported represent amounts earned. De Minimis Rate Used: N Rate Explanation: OPMAD has elected not to use the 10% de-minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-003
Criteria: The Organization’s policy states that the Executive Director or Board (over a threshold) will approve all invoices for payment. Additionally, the Executive Director is to sign off on submission of the payroll information to the service provider. This review is not only to verify that these are costs of the Organization, but that these are properly allocated to the appropriate grants and that these costs are allowable under the grant agreements and applicable federal and/or state allowable costs standards. Condition: 22 invoices tested did not have documented approvals. 18 payroll transactions tested did not have documented approvals on the submission of the payroll. Effect: There is a risk that amounts could be charged to grants that are either not an expense of that grant or are not allowable under either the grant agreement or state and/or federal allowable costs standards. Cause: The Organization did not follow their stated policies for cost review and approval. Recommendation We recommend that the Organization have an individual with a strong knowledge of generally accepted accounting principles and state and federal cost principles review invoices before payment and payroll before submission to ensure proper charging of such costs to the Organization’s programs. Management’s Corrective Actions: The Organization is in agreement with the finding. The Organization indicated that they have put certain procedures in place as detailed in the Corrective Action Plan located in Appendix A.
Finding 2023-003
Criteria: The Organization’s policy states that the Executive Director or Board (over a threshold) will approve all invoices for payment. Additionally, the Executive Director is to sign off on submission of the payroll information to the service provider. This review is not only to verify that these are costs of the Organization, but that these are properly allocated to the appropriate grants and that these costs are allowable under the grant agreements and applicable federal and/or state allowable costs standards. Condition: 22 invoices tested did not have documented approvals. 18 payroll transactions tested did not have documented approvals on the submission of the payroll. Effect: There is a risk that amounts could be charged to grants that are either not an expense of that grant or are not allowable under either the grant agreement or state and/or federal allowable costs standards. Cause: The Organization did not follow their stated policies for cost review and approval. Recommendation We recommend that the Organization have an individual with a strong knowledge of generally accepted accounting principles and state and federal cost principles review invoices before payment and payroll before submission to ensure proper charging of such costs to the Organization’s programs. Management’s Corrective Actions: The Organization is in agreement with the finding. The Organization indicated that they have put certain procedures in place as detailed in the Corrective Action Plan located in Appendix A.