FAC Explorer

Finding 1154189 (2024-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-09-23
Audit: 367103
Organization: Caring People Alliance (PA)
Auditor: Cbiz CPAS PC

AI Summary

  • Core Issue: The Organization couldn't provide necessary records to prove eligibility for specific funding programs.
  • Impacted Requirements: Complete and accurate record-keeping is essential for compliance.
  • Recommended Follow-up: Review the transition process to ensure all records are accessible and maintain documentation standards moving forward.

Finding Text

Finding No. 2024-001 – Inability to provide certain records to support eligibility ALN(s) 10.561; 93.596; 93.575; 93.667; 93.558 Condition The Organization was unable to provide sufficient documentation for one of the audit selections to support eligibility. Criteria The Organization must maintain complete and accurate records. Cause Due to Early Learning Resource Center Region 18 (“ELRC”) program contract expiration as of June 30, 2024, and transitioning of all the files and records to the new provider, and no longer having access to the state-run PELICAN system, the Organization was not able to provide supporting documentation for one of the audit selections. Effect Caring People Alliance was unable to provide sufficient documentation to support eligibility for one of the audit selections, in order to satisfy that the eligibility requirements were met due to access restrictions at the time contract was given to a subsequent provider as support was only in electronic form although all information was accessible by the award provider. Questioned Costs None. Identification as a Repeat Finding None. Recommendation None. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.

Corrective Action Plan

CORRECTIVE ACTION PLAN For the Year Ended June 30, 2024 September 16, 2025 Caring People Alliance respectfully submits the following corrective action plan for the year ended June 30, 2024. Independent Public Accounting Firm: CBIZ CPAs P.C. 1601 Market Street 4th Floor Philadelphia, PA 19103 Audit Period: The finding from the June 30, 2024 Schedule of Findings and Questioned Costs discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Finding No. 2024-001 – Inability to provide certain records to support eligibility ALN(s) 10.561; 93.596; 93.575; 93.667; 93.558 All eligibility records were maintained electronically in the state-run PELICAN system. All ELRC program files and records were sent to the new provider after June 30, 2024, to comply with the requirements of Commonwealth of Pennsylvania Department of Human Services, therefore Caring People Alliance no longer had access to the electronic system which stored the supporting documents. Caring People Alliance requested the supporting documentation from the Commonwealth of Pennsylvania Department of Human Services, however the Department of Human Services was unable to provide the supporting documentation to us. Anticipated Completion Date: Completed Person(s) Responsible for Corrective Action: Gerald Macdonald, Ph.D. President and CEO Caring People Alliance 123 South Broad Street, Suite # 2220 Philadelphia, PA 19109 jmacdonald@caringpeoplealliance.org (215) 545-5230 x 1011 36

Categories

Eligibility

Other Findings in this Audit

  • 1154184 2024-001
    Material Weakness Repeat
  • 1154185 2024-001
    Material Weakness Repeat
  • 1154186 2024-001
    Material Weakness Repeat
  • 1154187 2024-001
    Material Weakness Repeat
  • 1154188 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $85.60M
93.575 Covid Child Care and Development Block Grant $63.29M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $34.81M
93.558 Temporary Assistance for Needy Families (tanf) $32.21M
93.667 Social Services Block Grant $8.07M
93.658 Foster Care - Title IV-E $850,000
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $718,884
10.558 Child and Adult Care Food Program $221,616
93.600 Head Start $180,300
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $172,073
10.575 Farm to School Grant Program $50,000
16.726 Juvenile Mentoring Program B - Project Grants $9,000
10.559 Summer Food Service Program for Children $7,984