FAC Explorer

Audit 367980

FY End
2024-12-31
Total Expended
$753,914
Findings
1
Programs
1
Organization: Adaptive Performance Center (MT)
Year: 2024 Accepted: 2025-09-26
Auditor: Linked Accounting LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1155696 2024-002 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program $753,914 Yes 1

Contacts

Name Title Type
EXA2L3RJN384 Patty Marxer Auditee
4064310576 Jay Yoon Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes grant activity of Residential Youth Services & Empowerment (the “Organization”) under programs of federal government for the year ended December 31, 2024. 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). Therefore, certain amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic financial statements.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization did not elect the 10% de minimis indirect cost rate of the Uniform Guidance.
The Organization had no subrecipients.

Finding Details

Finding 2024-002
Criteria According to the Code of Federal Regulations, 200 CFR 200.303 requires the Organization to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the Organization is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. One of those requirements is to have a knowledgeable person of federal cost approve disbursement before being paid. Condition The disbursements tested none of them had written approval to be paid. Cause Management visually/verbally reviewed disbursement before processing but did not realize they needed to document that review and approval process. Effect Unnecessary or unapproved expenses could be processed and charged to federal programs. Context We test 60 disbursements of which none had written proof of review or approval to be processed. Recommendation Management should take the extra time needed to document their approval process as required by federal regulations.