FAC Explorer

Audit 4302

FY End
2023-02-28
Total Expended
$5.18M
Findings
8
Programs
4
Organization: C.h.i.l.d, Inc. (RI)
Year: 2023 Accepted: 2023-11-28
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2519 2023-002 Significant Deficiency - L
2520 2023-002 Significant Deficiency - L
2521 2023-002 Significant Deficiency - L
2522 2023-002 Significant Deficiency - L
578961 2023-002 Significant Deficiency - L
578962 2023-002 Significant Deficiency - L
578963 2023-002 Significant Deficiency - L
578964 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $363,300 Yes 1
10.558 Child and Adult Care Food Program $123,125 - 0
93.575 Child Care and Development Block Grant $111,452 - 0
84.419 Preschool Development Grants $74,406 - 0

Contacts

Name Title Type
JBHSR2DSHZ43 Lynda Dickinson Auditee
4017325200 Lori Budnick Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of C.H.I.L.D., Inc. (the Organization), under programs of the federal government for the year ended February 28, 2023. The information in the 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 the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization. Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. For cost-reimbursement awards, 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. For performance-based awards, expenditures reported represent amounts earned. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The Organization’s internal controls over compliance related to reporting were not effective. One of the reports tested was not properly filed by the deadlines outlined in the notice of award. Criteria or specific requirement: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Organization is required to comply with various reporting requirements for financial and special reports. Questioned costs: None Effect: The auditor noted no instances of noncompliance with the content of the reports; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Cause: Management oversight. Repeat Finding: No Recommendation: We recommend that management monitor reporting deadlines to meet all reporting requirements. Views of responsible officials and planned corrective actions: Management will review monitor reporting requirements related to the grants to ensure timely submission in future reporting.
Finding 2023-002
Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The Organization’s internal controls over compliance related to reporting were not effective. One of the reports tested was not properly filed by the deadlines outlined in the notice of award. Criteria or specific requirement: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Organization is required to comply with various reporting requirements for financial and special reports. Questioned costs: None Effect: The auditor noted no instances of noncompliance with the content of the reports; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Cause: Management oversight. Repeat Finding: No Recommendation: We recommend that management monitor reporting deadlines to meet all reporting requirements. Views of responsible officials and planned corrective actions: Management will review monitor reporting requirements related to the grants to ensure timely submission in future reporting.
Finding 2023-002
Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The Organization’s internal controls over compliance related to reporting were not effective. One of the reports tested was not properly filed by the deadlines outlined in the notice of award. Criteria or specific requirement: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Organization is required to comply with various reporting requirements for financial and special reports. Questioned costs: None Effect: The auditor noted no instances of noncompliance with the content of the reports; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Cause: Management oversight. Repeat Finding: No Recommendation: We recommend that management monitor reporting deadlines to meet all reporting requirements. Views of responsible officials and planned corrective actions: Management will review monitor reporting requirements related to the grants to ensure timely submission in future reporting.
Finding 2023-002
Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The Organization’s internal controls over compliance related to reporting were not effective. One of the reports tested was not properly filed by the deadlines outlined in the notice of award. Criteria or specific requirement: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Organization is required to comply with various reporting requirements for financial and special reports. Questioned costs: None Effect: The auditor noted no instances of noncompliance with the content of the reports; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Cause: Management oversight. Repeat Finding: No Recommendation: We recommend that management monitor reporting deadlines to meet all reporting requirements. Views of responsible officials and planned corrective actions: Management will review monitor reporting requirements related to the grants to ensure timely submission in future reporting.
Finding 2023-002
Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The Organization’s internal controls over compliance related to reporting were not effective. One of the reports tested was not properly filed by the deadlines outlined in the notice of award. Criteria or specific requirement: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Organization is required to comply with various reporting requirements for financial and special reports. Questioned costs: None Effect: The auditor noted no instances of noncompliance with the content of the reports; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Cause: Management oversight. Repeat Finding: No Recommendation: We recommend that management monitor reporting deadlines to meet all reporting requirements. Views of responsible officials and planned corrective actions: Management will review monitor reporting requirements related to the grants to ensure timely submission in future reporting.
Finding 2023-002
Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The Organization’s internal controls over compliance related to reporting were not effective. One of the reports tested was not properly filed by the deadlines outlined in the notice of award. Criteria or specific requirement: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Organization is required to comply with various reporting requirements for financial and special reports. Questioned costs: None Effect: The auditor noted no instances of noncompliance with the content of the reports; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Cause: Management oversight. Repeat Finding: No Recommendation: We recommend that management monitor reporting deadlines to meet all reporting requirements. Views of responsible officials and planned corrective actions: Management will review monitor reporting requirements related to the grants to ensure timely submission in future reporting.
Finding 2023-002
Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The Organization’s internal controls over compliance related to reporting were not effective. One of the reports tested was not properly filed by the deadlines outlined in the notice of award. Criteria or specific requirement: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Organization is required to comply with various reporting requirements for financial and special reports. Questioned costs: None Effect: The auditor noted no instances of noncompliance with the content of the reports; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Cause: Management oversight. Repeat Finding: No Recommendation: We recommend that management monitor reporting deadlines to meet all reporting requirements. Views of responsible officials and planned corrective actions: Management will review monitor reporting requirements related to the grants to ensure timely submission in future reporting.
Finding 2023-002
Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The Organization’s internal controls over compliance related to reporting were not effective. One of the reports tested was not properly filed by the deadlines outlined in the notice of award. Criteria or specific requirement: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Organization is required to comply with various reporting requirements for financial and special reports. Questioned costs: None Effect: The auditor noted no instances of noncompliance with the content of the reports; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Cause: Management oversight. Repeat Finding: No Recommendation: We recommend that management monitor reporting deadlines to meet all reporting requirements. Views of responsible officials and planned corrective actions: Management will review monitor reporting requirements related to the grants to ensure timely submission in future reporting.