FAC Explorer

Finding 1228065 (2025-003)

Material Weakness Repeat Finding
Requirement
H
Questioned Costs
-
Year
2025
Accepted
2026-08-27
Audit: 409907
Organization: Clifford W. Beers and Subsidiaries (CT)
Auditor: BAKER TILLY US LLP

AI Summary

  • Answer: The Organization violated federal rules by charging costs incurred before the grant start date.
  • Trend: This issue indicates a pattern of non-compliance with grant management practices.
  • List: Follow up by reviewing grant cost center setups and ensuring all expenditures align with authorized dates.

Finding Text

The Organization did not comply with the federal period-of-performance requirements. Specifically, grant cost centers were established before the authorized grant start date, resulting in payroll expenditures incurred prior to October 1, 2024 being charged to the federal award and included in reimbursement requests submitted to the grantor.

Corrective Action Plan

Management will revise grant setup and expenditure review procedures to ensure grant cost centers are not activated prior to the authorized period of performance. A documented review will be implemented to verify that expenditures charged to federal awards were incurred within the applicable period of performance before reimbursement requests are submitted. Initial grant expenditures and reimbursement requests will be subject to supervisory review and approval. Grants and finance personnel will also receive periodic training regarding Uniform Guidance requirements related to allowable costs and period-of-performance compliance. An entry will be made for FY26 to adjust the expenditures.

Categories

Cash Management Period of Performance

Programs in Audit

ALN Program Name Expenditures
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $2.83M
93.378 INTEGRATED CARE FOR KIDS MODEL $2.12M
84.215 INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS $878,943
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $600,000
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $480,233
16.575 CRIME VICTIM ASSISTANCE $250,780
16.839 STOP SCHOOL VIOLENCE $249,750
93.600 HEAD START $150,035
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $43,701
84.425 EDUCATION STABILIZATION FUND $25,000
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $11,667