FAC Explorer

Audit 396800

FY End
2025-06-30
Total Expended
$2.06M
Findings
1
Programs
4
Organization: Public Health Management Corporation (PA)
Year: 2025 Accepted: 2026-03-31
Auditor: WITHUMSMITH+BROWN PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205116 2025-001 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
93.658 FOSTER CARE TITLE IV-E $1.49M Yes 1
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $565,894 Yes 0
84.425 EDUCATION STABILIZATION FUND $4,396 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $2,201 Yes 0

Contacts

Name Title Type
K7P2Y8HYDJB3 Rita Patel Auditee
2152331963 Vicki Raivitch Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal, state, city, and county awards (the "Schedule") includes the federal, state, city, and county award activity of Carson Valley Children's Aid under programs of the federal, state, city, and county governments for the year ended June 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 Carson Valley Children's Aid, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Carson Valley Children's Aid.
During the year ended June 30, 2025, Carson Valley Children's Aid did not pass-through federal funding to subrecipients.

Finding Details

Finding 2025-001
Criteria Per 2 CFR §200. 414, De minimis rate. The de minimis rate of 10% of modified total direct costs (“MTDC”) can be used indefinitely by organizations that have never had a negotiated indirect cost rate. Condition During the audit, it was noted that CVCA applied an indirect cost rate exceeding the 10% de minimis rate to certain expenditures. Cause CVCA did not adequately monitor the amount of indirect costs applied to their current award. Effect CVCA charged indirect costs in excess of the permitted de minimis rate to the federal award, resulting in questioned costs. Questioned Costs $394,760. Identification as a Repeat Finding, if applicable Prior year finding 2024-001. Recommendation It is recommended that CVCA implement procedures to regularly monitor the application of indirect cost rates to ensure compliance with applicable federal regulations. View of Responsible Officials CVCA agrees with the finding.