FAC Explorer

Audit 411088

FY End
2025-12-31
Total Expended
$1.26M
Findings
2
Programs
4
Organization: CASA/Youth Advocates Inc. (PA)
Year: 2025 Accepted: 2026-09-15
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1229782 2025-001 Material Weakness Yes M
1229783 2025-001 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
93.493 CONGRESSIONAL DIRECTIVES $119,064 Yes 0
16.575 CRIME VICTIM ASSISTANCE $95,928 Yes 0
16.756 COURT APPOINTED SPECIAL ADVOCATES $46,909 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $23,663 Yes 1

Contacts

Name Title Type
QLNZPZZLUMX8 Leigh Anne McKelvey Auditee
6105652208 William Loughery, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards presents the activity of all federal financial assistance programs of the Organization. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in these schedules may differ from amounts presented in or used in the preparation of the financial statements. All federal assistance received directly from federal, state, and local agencies, as well as federal financial assistance passed through other government agencies is included in the schedule of expenditures of federal awards. 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 Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Organization provided federal financial assistance to subrecipients during the year in the amount of $513,710.
The regulations and guidelines governing the preparation of federal, state, and local financial reports vary by agency and among programs administered by the same agency. Accordingly, the amounts reported in the federal, state, and local financial reports do not necessarily agree with the amounts in the accompanying schedule of expenditures of federal awards, which is prepared on the accrual basis of accounting explained in Note 2.

Finding Details

Finding 2025-001
Federal Agency: U.S. Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 39399; TL8GNEVJJ1K4 Award Period: January 1, 2025 through December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award require recipients of federal grants to implement internal controls to monitor and review all proof of expenses submitted by subrecipients prior to reimbursing them. Condition: During our testing, we noted that throughout most of 2025 there was a lack of internal controls designed to ensure the subrecipient monitoring requirements are being met as per 2 CFR Part 200. Context: We noted through our testing of subrecipient monitoring that the protocol to review the proof of expenses incurred by subrecipients prior to reimbursing them was not implemented for 2025. Cause: Lack of internal control processes. Effect: Lack of internal controls over this compliance requirement provides an opportunity for noncompliance. Repeat finding: Yes, see prior year finding 2024-001.