FAC Explorer

Audit 396956

FY End
2025-06-30
Total Expended
$11.84M
Findings
1
Programs
6
Organization: Action for Children (OH)
Year: 2025 Accepted: 2026-03-31
Auditor: SMITH & HOWARD PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205254 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $6.35M Yes 0
93.086 HEALTHY MARRIAGE PROMOTION AND RESPONSIBLE FATHERHOOD GRANTS $866,942 Yes 1
10.558 CHILD AND ADULT CARE FOOD PROGRAM $444,041 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $259,276 Yes 0
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $67,625 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $4,000 Yes 0

Contacts

Name Title Type
P224B9NMKNB9 Stephanie Romero-Mcfadden Auditee
6142590097 Kimberly Bland Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards summarizes the expenditures of the Organization under programs of the federal government for the year ended June 30, 2025 and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the provisions of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in the Uniform Guidance. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization elected not to use the de minimis cost rate under the Uniform Guidance.
The Organization’s federal programs are subject to financial and compliance audits by grantor agencies which, if instances of material noncompliance are found, may result in disallowed expenditures and affect the Organization’s continued participation in specific programs. The amount, if any, of expenditures which may be disallowed by the grantor agencies cannot be determined at this time, although the Organization expects such amounts, if any, to be insignificant.
The Organization received a federal award that includes two Assistance Listing Numbers (“ALN”), ALN 93.575 and ALN 93.434, under a single grant agreement. The award is administered and monitored as one program, and expenditures are not tracked separately by ALN. Accordingly, all related expenditures are reported under ALN 93.575 on the SEFA.

Finding Details

Finding 2025-002
Finding 2025-002 – Internal Controls over Compliance and Compliance with Reporting Requirement (Current and Prior Period Finding) Federal Agency: U.S. Department of Health and Human Services Federal program title: Healthy Marriage and Responsible Fatherhood Assistance Listing Number: 93.086 Type of Finding: Significant Deficiency over Internal Control over Compliance and Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provides assurance that the entity is managing the federal awards in compliance with federal statues, regulation and conditions of the federal awards. Condition and Context: During the audit, it was noted the Organization submitted required SF-425 reports past their due date according to the grant agreements. The Organization also does not have a process of reviewing the required reporting before submitting to the grantor. Questioned Costs: None noted Effect: Without adequate internal controls in place to ensure reports are submitted and reviewed timely, the Organization could be noncompliant with the reporting requirement. Cause: The delays and absence of a review process were attributed to a lack of adequate staffing within the Organization’s finance function that caused delays in compiling and submitting the required reporting as well as the lack of review over the reporting. Recommendation: We recommend that the Organization implement a procedure to track reporting due dates and implement a process in place to ensure reporting is reviewed and submitted within the due dates prescribed by the grants. Grantee Comment: Management agrees with the finding and has prepared a corrective action plan.