FAC Explorer

Audit 409577

FY End
2025-06-30
Total Expended
$7.41M
Findings
1
Programs
6
Organization: Association to Benefit Children (NY)
Year: 2025 Accepted: 2026-08-21
Auditor: BDO USA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1227566 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.600 HEAD START $5.68M Yes 1
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $621,925 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $406,994 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $322,850 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $211,478 Yes 0
14.267 CONTINUUM OF CARE PROGRAM $166,302 Yes 0

Contacts

Name Title Type
E23FTC3C7YP7 Matthew Manger Auditee
6464596121 Matthew Bredes Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Association to Benefit Children and Affiliate (ABC and Affiliate) 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 Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of ABC and Affiliate, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of ABC and Affiliate.
The accompanying Schedule includes the following entities as identified by individual tax identification number (TIN) and entity name: 133303089 Association to Benefit Children 133942646 Association to Benefit Children - Housing Development Fund Corporation
ABC and Affiliate has evaluated subsequent events occurring after the consolidated financial statements date of June 30, 2025 through June 11, 2026, except for the report on the Schedule, for which the subsequent events date is August 13, 2026, which is the date these consolidated financial statements were available to be issued. No events arose during the period that would require adjustments or additional disclosures.

Finding Details

Finding 2025-001
Reporting – Noncompliance (Control Deficiency) Information on Federal Program - U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. Criteria - According to the Uniform Guidance, recipients must submit a data collection form (DCF) that states whether the audit was completed and provide information about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition - During our audit, we noted that the DCF for the reporting period ended June 30, 2025 was not filed with the Federal Audit Clearinghouse timely. Cause - Due to the timing of the annual consolidated financial statements being completed, ABC and Affiliate could not submit the DCF by the Uniform Guidance required timeline. Effect - ABC and Affiliate not submitting the DCF timely could affect future funding from various agencies. Questioned Costs - None noted. Context - This was a condition noted per review of ABC and Affiliate’s compliance with the reporting requirements. Repeat Finding - This is a repeat finding from prior year. This was reported as finding 2024-001 in the 2024 report. Recommendation - We recommend that ABC and Affiliate submit the DCF timely. Views of Responsible Officials - ABC and Affiliate agrees with the federal award finding identified in the audit. ABC and Affiliate’s response to this finding is described in the accompanying management’s planned corrective actions.