FAC Explorer

Audit 384941

FY End
2025-09-30
Total Expended
$2.23M
Findings
3
Programs
2
Organization: National Runaway Switchboard (IL)
Year: 2025 Accepted: 2026-02-02
Auditor: MILLER COOPER & CO LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1171900 2025-001 Material Weakness Yes C
1171901 2025-001 Material Weakness Yes C
1171902 2025-001 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
93.623 BASIC CENTER GRANT $1.80M Yes 1
93.493 CONGRESSIONAL DIRECTIVES $325,000 Yes 1

Contacts

Name Title Type
ELG2CGK9MXM6 Amanda Whitlock Auditee
7732891720 Susan Jones Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of National Runaway Switchboard (d/b/a National Runaway Safeline) (the “Organization”) under a program of the federal government for the year ended September 30, 2025. 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 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 Organization had no federal loans or loan guarantees outstanding at September 30, 2025.
The Organization had $22,740 of insurance coverage in effect that was paid with federal funds during the year ended September 30, 2025.
Of the federal expenditures presented in the Schedule, the Organization provided no federal awards to subrecipients.
There was no noncash assistance received during the year ended September 30, 2025.
The Organization had matching requirements of $200,000 during the year ended September 30, 2025.

Finding Details

Finding 2025-001
Agency: U.S. Department of Health and Human Services Federal Program: ALN 93.623 National Communication System for Runaway and Homeless Youth and ALN 93.493 Congresional Directives Criteria: The Payment Management System (PMS) is a system used by the Organization to drawdown federal funds for reimbursement for allowable expenses and file the Federal Financial Report (FFR). Per PMS guidelines, organizations are required to drawdown funds for immediate disbursement (3 business days), unless otherwise specified in the Notice of Award. Condition: In 2025, the Organization drew down federal funds in advance of incurring allowable expenditures as a result of funding/cashflow constraints and to ensure the Organization's federal program would not be interrupted in the event that award funding was frozen given the potential for a government shutdown. Certain expenditures were identified that were included in drawdowns in which the disbursement of funds did not occur within 3 business days. Context: Out of a sample of 40 for ALN 93.623, non payroll selections, we noted 19 instances in which funds were drawn down and disbursement of funds did not occur within three business days. In addition, we noted $98,233 of ALN 93.493 funds drawn down before expenses were incurred in fiscal year 2025. The sample was not statistically valid. Cause: : As a result of cashflow/funding constraints and the risk the government would temporarily shut down and management would not be able to access award funds timely which would cause a possible disruption in executing under the federal award. Questions Costs: None identified. Effect: The Organization drew down funds in which certain related expenditures were not disbursed within 3 days of drawdown. Recommendation: We recommend the Organization continue to monitor cashflow, build operating reserves and obtain additional funding resources to better manage temporary lapses in funding and comply with PMS guidelines. Views of Responsible Officials: Management does not dispute the findings regarding the Organization not consistently adhering to the PMS guidelines requiring an immediate disbursement (within 3 business days) of federal funds drawn for allowable expenses for reimbursement. Management is in the process of developing plans to enhance operating reserves and diversify funding sources in order to comply with PMS guidelines.