FAC Explorer

Audit 372085

FY End
2022-06-30
Total Expended
$812,374
Findings
1
Programs
5
Organization: LITTLE FOLKS COMMUNITY DAY CARE CENTER INC. (MA)
Year: 2022 Accepted: 2025-11-13
Auditor: NASH CPAS LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1162273 2022-005 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $584,773 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $72,445 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $69,056 Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $66,689 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $19,411 Yes 0

Contacts

Name Title Type
JZKGWS6JB1B6 Jenna Harrity Auditee
6175690294 Ibrahim Aly Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule), includes the federal award activity of Little Folks Community Day Care Center, Inc. under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of 2 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 Little Folks Community Day Care Center, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Little Folks Community Day Care Center, Inc.
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. Little Folks Community Day Care Center, Inc. has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2022-005
Item 2022-005 - Single Audit Filing Requirements Federal Agency: US Department of Health and Human Services Assistance Listing Number: 93.558 Pass-Through Agency: MA Department of Early Education and Care Pass-Through Number(s): 30004060 Award Period: 9/1/2009 – 6/30/2023 Type of Finding: Material Weakness in Internal Control over major federal program Condition: Organizations that expend $750,000 or more in federal awards during their fiscal year are required to have a single audit. Effect: Failure to conduct the required single audit could result in non-compliance with federal regulations, which may lead to penalties, loss of future funding, or other negative consequences for the organization. Cause: The Organization’s internal processes failed to adequately track and assess the threshold for federal expenditures, resulting in the failure to identify that a single audit was necessary. Criteria: According to the Office of Management and Budget (OMB) Circular A-133 (now superseded by 2 CFR Part 200), entities that expend $750,000 or more in federal awards during their fiscal year are required to have a single audit conducted to ensure compliance with federal regulations and the proper stewardship of federal funds. Recommendation: We recommend the Organization review all federal awards and expenditures to ensure that all deadlines are met, including the completion of a single audit as required by OMB regulations. The Organization should implement procedures to track federal funds and ensure that audit requirements are met in a timely manner for future fiscal years. View of Responsible Officials: Management agrees with the finding and is in the process of revising internal controls to monitor federal expenditures throughout the year, ensuring that thresholds triggering audit requirements are promptly identified.