FAC Explorer

Audit 400833

FY End
2025-06-30
Total Expended
$926,015
Findings
2
Programs
2
Organization: DAY ONE Early Learning Community, Inc. (NY)
Year: 2025 Accepted: 2026-05-07
Auditor: RBT CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1213971 2025-002 Material Weakness Yes I
1213972 2025-003 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.215 INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS $741,689 Yes 2
17.258 WIOA ADULT PROGRAM $9,326 Yes 0

Contacts

Name Title Type
HEDVCBYXWV34 Madeline Henriquez Auditee
8454525392 Rebecca Reynolds Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the "Schedule") includes thefederal award activity of the Organization under programs of the federal government 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 AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).Because the Schedule presents only a selected portion of the operations of Day One Early Learning Community, it is not intended to and does not present the financial position, changes innet position, or cash flows of the Organization.
Expenditures reported on the Schedule are reported on the accrual 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 elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-002
2025-002 Procurement Policy Condition: The Organization has not adopted a written procurement policy. Criteria: Per Code of Federal Regulations 2 CFR 200.318 ("2CFR 200.318"), the Organization must maintain and use documented procedures for procurement transactions under a Federal award or subaward. Cause: The Organization has not yet created a standalone procurement policy in accordance with 2 CFR 200.318. Effect: The Organization does not have documented procurement procedures, which could cause procurement requirements outlined in 2 CFR 200.318 to not be followed. Recommendation: RBT recommends that the Organization formally adopt a written procurement policy that complies with procurement requirements in 2 CFR 200.318. Management's Response: See corrective action plan.
Finding 2025-003
2025-003 Suspension and Disbarment Condition: The Organization did not research vendors of covered transactions for potential suspension or debarment. Criteria: Per Code of Federal Regulations 2 CFR 200.214, the Organization is prohibited from entering into contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. Cause: The Organization did not have a procedure in place to research vendors for suspension and debarment. Effect: Although the audit did not identify any instances of noncompliance, the Organization did not research vendors for potential suspension and debarment and could have engaged with a vendor that was suspended or debarred. Recommendation: RBT recommends that the Organization establish policies and procedures requiring that the Organization verify and document vendors' suspension and debarment status prior to entering into contracts with the vendors. Management's Response: See corrective action plan.