Audit 369604

FY End

2024-12-31

Total Expended

$1.14M

Findings

Programs

Organization: Giraffe Laugh, Inc. (ID)

Year: 2024 Accepted: 2025-09-30

Auditor: Sorren CPAS PC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
1157322	2024-001	Material Weakness	Yes	I

Programs

ALN	Program	Spent	Major	Findings
21.027	Coronavirus State and Local Fiscal Recovery Funds	$1.12M	Yes	1
93.434	Every Student Succeeds Act/preschool Development Grants	$26,500	Yes	0

Contacts

Name	Title	Type
TCV3J9KACG63	Lori Fascilla	Auditee
2082843494	Michelle Dillman	Auditor
No contacts on file

Notes to SEFA

THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS INCLUDE THE FEDERAL AWARD ACTIVITY OF GIRAFFE LAUGH, INC. UNDER PROGRAMS OF THE 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 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 GIRAFFE LAUGH, INC., IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN NET ASSETS, OR CASH FLOWS OF GIRAFFE LAUGH, INC.

Finding Details

Finding 2024-001

2 CFR PART 200, SECTION 200.318 REQUIRES NON-FEDERAL ENTITIES TO MAINTAIN WRITTEN PROCUREMENT POLICIES AND PROCEDURES THAT CONFORM TO APPLICABLE FEDERAL LAWS, REGULATIONS, AND STANDARDS. THESE POLICIES MUST COVER METHODS OF PROCUREMENT, COMPETITION REQUIREMENTS, AND DOCUMENTATION STANDARDS. THE ORGANIZATION’S WRITTEN PROCUREMENT POLICY DID NOT CONFORM TO FEDERAL PROCUREMENT STANDARDS. CAUSE: MANAGEMENT DID NOT ESTABLISH OR ADOPT PROCUREMENT POLICIES AND PROCEDURES AS REQUIRED BY UNIFORM GUIDANCE. ALTHOUGH TESTING OF PROCUREMENT TRANSACTIONS INDICATED THAT THE ORGANIZATION FOLLOWED PRACTICES CONSISTENT WITH FEDERAL PROCUREMENT REQUIREMENTS, THE ABSENCE OF A WRITTEN POLICY REPRESENTS NONCOMPLIANCE WITH 2 CFR PART 200, SECTION 200.318.