FAC Explorer

Audit 413943

FY End
2025-12-31
Total Expended
$1.56M
Findings
1
Programs
3
Organization: Youth Futures (UT)
Year: 2025 Accepted: 2026-09-30
Auditor: SHAW & CO PC DBA BOUNTIFUL PEAK ADVISORS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1239081 2025-002 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
93.623 BASIC CENTER GRANT $704,040 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $698,576 Yes 1
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $154,190 Yes 0

Contacts

Name Title Type
FMBRT6ETLU18 Kristen Mitchell Auditee
8015281214 Shalaun Howell Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Youth Futures under programs of the federal government for the year ended December 31, 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 Youth Futures, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Youth Futures.
(1) 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. (2) Youth Futures has elected to use the de minimis indirect cost rate allowed under the Uniform Guidance. (3) Pass-through entity identifying numbers are presented where available.

Finding Details

Finding 2025-002
2025-002 (Significant Deficiency in Internal Control over Compliance): Allocation of Fringe Benefits Criteria: CFR 200.431 Compensation--fringe Benefits requires recipients to allocate fringe benefits to federal awards and all other activities in a manner consistent with the pattern of benefits attributable to the individuals whose salaries and wages are chargeable to the federal award and other activities. In addition, it directs recipients to allocate fringe benefits to federal awards and other activities by identifying specific benefits to specific employees or allocating them based on entity-wide salaries and wages of the employees receiving the benefits. When the allocation method is used, separate allocations must be made to selective groupings of employees unless the recipient demonstrates that costs in relationship to salaries and wages do not differ significantly for different groups of employees. Condition: The allocation methodology being used by the Organization to allocate fringe benefits to the federal award and other activities was not fully consistent with the method described in CFR 200.431. Questioned Costs: Potential questioned costs for this federal award for the year ending December 31, 2025 are below $25,000. Effect: The allocation methodology creates a risk that fringe benefits may be charged to the federal award that are not allocable to the award and result in a material amount of unallowable costs. Recommendation: The Organization should implement procedures to ensure that fringe benefits are allocated in accordance with CFR 200.431.