FAC Explorer

Audit 409969

FY End
2025-06-30
Total Expended
$2.13M
Findings
1
Programs
4
Organization: MID-FAIRFIELD CHILD GUIDANCE CENTER, INC. THE (CT)
Year: 2025 Accepted: 2026-08-28
Auditor: BAKER TILLY US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1228223 2025-003 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
93.493 CONGRESSIONAL DIRECTIVES $1.02M Yes 1
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $661,343 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $185,666 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $153,396 Yes 0

Contacts

Name Title Type
HY8SQV519EH3 Steven Weinhaus Auditee
2037721270 Gary Smith Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Mid-Fairfield Child Guidance Center, Inc., 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 Mid-Fairfield Child Guidance Center, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Mid-Fairfield Child Guidance Center, Inc.
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.
Mid-Fairfield Child Guidance Center, Inc. has elected not to use the de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-003
During our testing of compliance with the terms and conditions of the federal award, we noted that the Organization did not identify or monitor the requirement that the Project Director devote 50% level of effort to the project. The Project Director performed activities related to the federal program; however, the associated time was reported through administrative activities rather than recorded directly to the award. As a result, the Organization's time-and-effort and accounting records did not demonstrate compliance with the 50% level-of-effort requirement during the applicable period. The Organization identified the requirement in January 2026 and began reviewing the Project Director's activities and related personnel costs to determine the appropriate allocation and whether additional corrective action is necessary.