FAC Explorer

Audit 383503

FY End
2024-12-31
Total Expended
$1.23M
Findings
1
Programs
5
Organization: CASA/Youth Advocates Inc. (PA)
Year: 2024 Accepted: 2026-01-23
Auditor: WILKIN & GUTTENPLAN PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1170371 2024-001 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
16.575 CRIME VICTIM ASSISTANCE $101,221 Yes 0
93.647 SOCIAL SERVICES RESEARCH AND DEMONSTRATION $41,936 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $30,688 Yes 0
16.756 COURT APPOINTED SPECIAL ADVOCATES $9,755 Yes 0
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $6,249 Yes 0

Contacts

Name Title Type
QLNZPZZLUMX8 Leigh Anne McKelvey Auditee
6105652208 June Toth Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal and state assistance presents the activity of all federal and state financial assistance programs of the Organization. The information in these schedules 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), Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in these schedules may differ from amounts presented in or used in the preparation of the basic financial statements. All federal and state financial assistance received directly from federal and state agencies, as well as federal and state financial assistance passed through other government agencies is included in the schedules of expenditures of federal and state awards. Because the schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
The accompanying schedule of expenditures of federal and state assistance are presented using the accrual basis of accounting as described in Note 2 to the financial statements. 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 reimbursement. Passthrough Organization identifying numbers are presented where available.
The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Organization provided federal financial assistance to subrecipients during the year in the amount of $541,649.
The regulations and guidelines governing the preparation of federal and state financial reports vary by agency and among programs administered by the same agency. Accordingly, the amounts reported in the federal and state financial reports do not necessarily agree with the amounts in the accompanying schedule of expenditures of federal and state assistance, which is prepared on the accrual basis of accounting explained in Note 2.

Finding Details

Finding 2024-001
During our audit, it came to our attention that the Organization does not have appropriate procedures when it comes to monitoring the subrecipients under the Pennsylvania Commission on Crime and Delinquency (PCCD) grant. Since the Organization is the legal recipient of the award, the Organization is accountable to the PCCD for ensuring that the funds are used in accordance with the terms and conditions of the grant. Criteria and Condition: It is the Organization’s responsibility to monitor and review all proof of expenses from the subrecipients prior to reimbursing. Currently, management relies on summary-level expense reports provided by the subrecipient; however, the Uniform Guidance requires review and approval of all underlying supporting documentation. Cause: Management does not view all supporting documentation, such as invoices, prior to sending funding to the subrecipients. Effect: The subrecipients could have unallowable expenses submitted for reimbursement. Recommendations: We recommend establishing a detailed review process to help ensure compliance with grant requirements, improve oversight of subrecipient spending, and reduce the risk of unallowable or unsupported costs being reimbursed. This includes reviewing the list of invoices submitted against the actual invoices, ensuring that the invoices that are being submitted for reimbursement are aligned with the grant's allowable costs, and ensuring that there are proper approvals/sign offs from management. All of this should be done prior to sending funding to the subrecipients.