FAC Explorer

Audit 385623

FY End
2024-12-31
Total Expended
$22.39M
Findings
1
Programs
10
Organization: Kidspeace Corporation (PA)
Year: 2024 Accepted: 2026-02-05
Auditor: MAHER DUESSEL CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1172457 2024-002 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
93.676 UNACCOMPANIED CHILDREN PROGRAM $12.25M Yes 1
93.493 CONGRESSIONAL DIRECTIVES $976,100 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $332,184 Yes 0
84.425 COVID-19, EDUCATION STABILIZATION FUND $208,408 Yes 0
21.027 COVID-19, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $206,242 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $197,119 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $165,231 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $156,594 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $112,069 Yes 0
93.658 FOSTER CARE TITLE IV-E $48,366 Yes 0

Contacts

Name Title Type
K656PGNEBNQ8 Michael Callan Auditee
8002573223 Lisa A. Ritter Auditor
No contacts on file

Notes to SEFA

During the year ended December 31, 2024, funds totaling $6,448,682 were received from various Pennsylvania Counties. While the grant agreements indicates that the source of the funds includes both federal (ALN 93.658) and state awards, the Counties have not provided KidsPeace with the amount of federal funds included. Because the federal portion of the expenditures are unknown, the full amount is included in the accompanying schedule of expenditures of federal awards.
After a Presidential-Declared Disaster, FEMA provides a Public Assistance Grant to reimburse eligible costs associated with repair, replacement, or restoration of disaster damaged facilities. Nonfederal entities must record expenditures on the SEFA when FEMA has approved the nonfederal entity’s project worksheet, and the nonfederal entity has incurred eligible expenditures. For the fiscal year ended December 31, 2024, a total of $112,069 for approved eligible expenditures was included on the SEFA under ALN 97.036, which represented costs incurred in prior fiscal years that were approved by FEMA in the current fiscal year.
The amount of $13,004, ALN 93.669, Grant #39858 was not included in the prior year SEFA but was spent in the prior year and has been included here for reference.

Finding Details

Finding 2024-002
Finding 2024-002: Cash Management Requirements U.S Department of Health and Human Services – Pass-through Office of Refugee Resettlement – Unaccompanied Children ALN 93.676 Cash Management Statement of Condition: During the audit of KidsPeace it was observed that the organization did not minimize the time elapsing between the transfer of funds from the Federal agency to the disbursement of these funds. Funds were drawn down in advance of actual disbursement needs resulting in excess cash balances. Questioned Costs: None. Criteria: According to 2CFR 200.305(b), non- Federal entities must minimize the time elapsing between the transfer of funds from the federal agency and the disbursement of funds by the non- Federal entity. Advance payments must be limited to the minimum amounts needed and timed in accordance with the actual immediate cash requirements of the entity in carrying out the purpose of the program. Cause: The organization lacked adequate procedures to ensure that funds were drawn down only as needed for immediate disbursement. Additionally, there was insufficient oversight of cash management practices. Effect of the Condition: The cash on hand by year end was approximately $1.37 million which is in excess of the immediate needs of the program Repeat Finding: This is a repeat finding for 2023-001. Recommendation: We recommend that the Organization implements further procedures to ensure the drawdown amounts reflect actual expenditures incurred. Views of Responsible Officials: Management agrees with the findings. See corrective action plan.