FAC Explorer

Audit 398478

FY End
2024-12-31
Total Expended
$1.70M
Findings
1
Programs
10
Organization: Regional Youth Adult Social Action Partnership, Inc. (CT)
Year: 2024 Accepted: 2026-04-13
Auditor: BAKER TILLY US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1206470 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
94.006 AMERICORPS STATE AND NATIONAL 94.006 $295,523 Yes 1
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $267,740 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $252,845 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $245,722 Yes 0
93.788 OPIOID STR $181,931 Yes 0
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $174,203 Yes 0
84.425 EDUCATION STABILIZATION FUND $106,897 Yes 0
84.215 INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS $86,061 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $63,215 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $23,762 Yes 0

Contacts

Name Title Type
H72HWJHHKEA3 Marc Donald Auditee
2039890580 Nicholas Dapaz Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Catalyst CT, Inc. (the Organization) under programs of the federal government for the year ended December 31, 2024. 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 accompanying Schedule is presented on the accrual basis of accounting. The amounts reported in the Schedule as expenditures may differ from certain financial reports submitted to federal, state or local funding agencies due to those reports being submitted on either a cash or modified cash basis of accounting. 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 to reimbursement.
The Organization has not elected to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Finding 2024-001: Significant Deficiency - Internal Control Over Compliance Grantor: Corporation for National and Community Service Federal Assistance Listing Number: 94.006 Federal Program Name: AmeriCorps State and National Pass-Through Entity: State of Connecticut Office of Higher Education Pass-Through Entity Identifying Number: 12060-DHE66530-20333-81001-174364 Criteria: Management is responsible for the design, implementation and operation of controls over compliance including those related to reporting requirements. Reporting requirements are determined by the grantors and specified within each grant document. Condition/Context: The Organization has various contracts with the pass-through entity, each of which includes various programmatic and financial reporting requirements. Among these requirements is a monthly Period Expense Report (PER) that must be submitted within 15 days after month-end. During our audit, we identified two PERs out of a sample of 6 reports, for the month of September 2024, that were submitted 25 days and 17 days after month-end, respectively. The sample was not a statistically valid sample. Cause: Financial information necessary to complete the PERs was not available in time to meet the filing deadlines. Effect: Two PERs for the month of September 2024 were filed late. Questioned Costs: None. Recommendation: We recommend that Management stress to its staff the importance of timely reporting and encourage them to utilize all notification / reminder tools available to them to ensure that filing deadlines are being actively tracked, managed and met. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the above finding. Effective January 2025, the Organization has transferred all accounting and finance responsibilities to an in-house finance/accounting department. As a result of this transition, reporting is handled by a central group with consistent reporting processes and procedures as well as improved internal notification tools to help track and manage financial reporting.