FAC Explorer

Audit 410217

FY End
2025-06-30
Total Expended
$1.48M
Findings
7
Programs
7
Organization: Brockton Day Nursery, Inc. (MA)
Year: 2025 Accepted: 2026-09-01
Auditor: ALLAN SMITH & COMPANY CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1228587 2025-001 Material Weakness Yes L
1228588 2025-001 Material Weakness Yes L
1228589 2025-001 Material Weakness Yes L
1228590 2025-001 Material Weakness Yes L
1228591 2025-001 Material Weakness Yes L
1228592 2025-001 Material Weakness Yes L
1228593 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $475,685 Yes 1
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $374,355 Yes 1
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $259,334 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $140,847 Yes 1
93.600 HEAD START $133,036 Yes 1
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $94,964 Yes 1
10.558 CHILD AND ADULT CARE FOOD PROGRAM $6,628 Yes 1

Contacts

Name Title Type
UC9MCMTCRPP8 Benita Smith Auditee
5085882700 Allan Smith Auditor
No contacts on file

Notes to SEFA

See the Notes to the SEFA for chart/table
Single audit testing procedures were performed for the Organization’s major federal award transactions during the year ended June 30, 2025.
The selection of major federal programs provides consideration to the CCDF Cluster (CFDA No. 93.575, Child Care and Development Block Grant; CFDA No. 93.596, Child Care Mandatory and Matching Funds of the Child Care and Development Fund); the Head Start Cluster (CFDA No. 93.600, Head Start); the Child Nutrition Cluster (CFDA No. 10.555, National School Lunch Program); and the Community Development Block Grants/Entitlement Grants Cluster (CFDA No. 14.218, Community Development Block Grants/Entitlement Grants).

Finding Details

Finding 2025-001
Criteria: 2 CFR Part 200, Subpart F (§200.512) requires auditees to submit the Federal Form SF-SAC and reporting package to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. Statement of condition: The Auditee's Single Audit for the fiscal year ended June 30, 2025 was not finalized for submission to the Federal Audit Clearinghouse within the prescribed nine (9) month filing deadline. Questioned costs: None. Context/cause of condition: The major Federal program compliance audit (Single Audit) was not completed within the prescribed time line. Effect: The Organization is not eligible to be designated as a "low-risk auditee" for the subsequent two (2) fiscal years. Recommendation: The Organization should enhance internal tracking controls and establish an electronic tickler file to ensure all future audit packages and the Form SF-SAC submissions are certified and submitted before the statutory deadlines.