Audit 415064

FY End

2025-06-30

Total Expended

$6.96M

Findings

Programs

Organization: TURNING POINTS FOR CHILDREN (PA)

Year: 2025 Accepted: 2026-10-19

Auditor: WITHUM SMITH + BROWN

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
1240669	2025-002	Material Weakness	Yes	B

Programs

ALN	Program	Spent	Major	Findings
93.658	FOSTER CARE TITLE IV-E	$5.88M	Yes	1
14.276	YOUTH HOMELESSNESS DEMONSTRATION PROGRAM	$697,251	Yes	0
84.042	TRIO STUDENT SUPPORT SERVICES	$381,931	Yes	0

Contacts

Name	Title	Type
MWMDTX46MJL7	Rita Patel	Auditee
2152331963	Vicki Raivitch	Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal, state, and city awards includes federal, state, and city grant activity of Turning Points for Children for the year ended June 30, 2025. All financial assistance received directly from federal, state and city agencies, as well as financial assistance passed through other governmental agencies or non-profit organizations are included on the schedule of expenditures of federal, state and city awards. The information in this schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations ("CFR") Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the "Uniform Guidance"). Because the schedule presents only a selected portion of the operations of Turning Points for Children, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Turning Points for Children. Therefore, some amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements.

Expenditures reported on the schedule are reported using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America and may differ from certain financial reports submitted to other federal, state, and city funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting.

Turning Points for Children does not have a federally negotiated indirect cost rate and has elected to use the 10% de minimis indirect cost rate as covered in section 200.414 in the Uniform Guidance.

For the year ended June 30, 2025, Turning Points for Children had one subrecipient.

Finding Details

Finding 2025-002

Finding number: 2025-002 Federal agency: U.S. Department of Health and Human Services Program: Foster Care Title IV-E Assistance Listing #: 93.658 Award year: 2025 Compliance requirement: Allowable Costs Criteria Per 2 CFR §200. 414, De minimis rate. The de minimis rate of 15% of modified total direct costs (“MTDC”) can be used indefinitely by organizations that have never had a negotiated indirect cost rate for contracts entered into after October 1, 2024. Prior to that the 10% de minimis rate should be used. Condition During the audit, it was noted that TPFC applied an indirect cost rate exceeding the 10% de minimis rate that should have been used for certain expenditures. Cause TPFC did not adequately monitor the amount of indirect costs applied to their current award. Effect TPFC charged indirect costs in excess of the permitted de minimis rate to the federal award, resulting in questioned costs. Questioned Costs $255,548 Identification as a Repeat Finding, if applicable Finding #2024-003 Recommendation It is recommended that TPFC implement procedures to regularly monitor the application of indirect cost rates to ensure compliance with applicable federal regulations. View of Responsible Officials TPFC agrees with the finding.