EIN: 061357699
UEI: H72HWJHHKEA3
Audited by: Baker Tilly US, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 13, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 13, 2026 (31 days from today).
What is a management decision? →Finding 2024-001: Significant Deficiency - Internal Control Over Compliance Grantor: Corporation for National and Community Service Federal Assistance Listing Number: 94.006 Federal Program Name: AmeriCorps State and National Pass-Through Entity: State of Connecticut Office of Higher Education Pass-Through Entity Identifying Number: 12060-DHE66530-20333-81001-174364 Criteria: Management is responsible for the design, implementation and operation of controls over compliance including those related to reporting requirements. Reporting requirements are determined by the grantors and specified within each grant document. Condition/Context: The Organization has various contracts with the pass-through entity, each of which includes various programmatic and financial reporting requirements. Among these requirements is a monthly Period Expense Report (PER) that must be submitted within 15 days after month-end. During our audit, we identified two PERs out of a sample of 6 reports, for the month of September 2024, that were submitted 25 days and 17 days after month-end, respectively. The sample was not a statistically valid sample. Cause: Financial information necessary to complete the PERs was not available in time to meet the filing deadlines. Effect: Two PERs for the month of September 2024 were filed late. Questioned Costs: None. Recommendation: We recommend that Management stress to its staff the importance of timely reporting and encourage them to utilize all notification / reminder tools available to them to ensure that filing deadlines are being actively tracked, managed and met. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the above finding. Effective January 2025, the Organization has transferred all accounting and finance responsibilities to an in-house finance/accounting department. As a result of this transition, reporting is handled by a central group with consistent reporting processes and procedures as well as improved internal notification tools to help track and manage financial reporting.
Show full finding ▾Hide full finding ▴Finding 2024-001: Significant Deficiency - Internal Control Over Compliance Grantor: Corporation for National and Community Service Federal Assistance Listing Number: 94.006 Federal Program Name: AmeriCorps State and National Pass-Through Entity: State of Connecticut Office of Higher Education Pass-Through Entity Identifying Number: 12060-DHE66530-20333-81001-174364 Criteria: Management is responsible for the design, implementation and operation of controls over compliance including those related to reporting requirements. Reporting requirements are determined by the grantors and specified within each grant document. Condition/Context: The Organization has various contracts with the pass-through entity, each of which includes various programmatic and financial reporting requirements. Among these requirements is a monthly Period Expense Report (PER) that must be submitted within 15 days after month-end. During our audit, we identified two PERs out of a sample of 6 reports, for the month of September 2024, that were submitted 25 days and 17 days after month-end, respectively. The sample was not a statistically valid sample. Cause: Financial information necessary to complete the PERs was not available in time to meet the filing deadlines. Effect: Two PERs for the month of September 2024 were filed late. Questioned Costs: None. Recommendation: We recommend that Management stress to its staff the importance of timely reporting and encourage them to utilize all notification / reminder tools available to them to ensure that filing deadlines are being actively tracked, managed and met. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the above finding. Effective January 2025, the Organization has transferred all accounting and finance responsibilities to an in-house finance/accounting department. As a result of this transition, reporting is handled by a central group with consistent reporting processes and procedures as well as improved internal notification tools to help track and manage financial reporting.
Effective January 2025, Catalyst CT, Inc. transferred all accounting and finance functions in-house after terminating a contract with a third-party accounting firm. The in-house transition process was completed in phases, commencing in October 2023 with the hiring of a VP of Finance (CFO equivalent) who reviewed the in-place accounting/finance model. Based on the review, an in-house Controller was hired in March 2024, and a Staff Accountant was hired in December 2024. Transitioning of financial report preparation in-house began in the March 31, 2024 reporting period with a goal of having all reporting transferred in-house by year-end. As a result of this transition, reporting is handled by a central group of finance/accounting associates with consistent processes as well as improved internal notifications, including a Grant Cover Sheet, a Grant Cover Sheet Budgets spreadsheet and regular spend rate meetings with relevant senior program directors. Regarding this particular finding, until the end of year 2024, many past reports were a few days to a few weeks overdue because monthly/quarterly books weren’t typically closed by the third-party accountants until at least the third week of the following month. This is not atypical, a monthly closing date within 15 days is usually an exception rather than a rule. Furthermore, most of our grantors were not flummoxed by this. Those who had issues with reporting past the 15th would usually communicate this to us and we would arrange to provide estimated figures by the 15th. Given the nature of our grants, the newly formed in-house accounting group, as of January 1, 2025 has expedited the closing process to occur before the 15th of each month, allowing Catalyst CT, Inc. to meet reporting deadlines with that deadline to be more easily met.
FAC accepted this audit on March 7, 2025 — management decision was due September 7, 2025.
2023-002 Significant Deficiency Grantor U.S. Department of Health and Human Services Federal Assistance Listing Number 93.788 Federal Program Name Opioid STR Pass-Through Entity State of Connecticut Department of Mental Health and Addiction Services Award Number 23MHA1041-1 Compliance Requirements Reporting Requirements Type of Finding Significant Deficiency Criteria The Department of Mental Health and Addiction Services (DMHAS) requires monthly reporting on mini-grant performance by the 10th of each month and naloxone training and kit distribution by the 8th of each month. Condition Of the required 12 monthly reports on mini-grant performance, filed between January 2023 and December 2023, two reports were filed late by two days. Of the required 12 monthly reports on naloxone training and kit distribution, filed between January 2023 and December 2023, four reports were filed late between one and four days. Cause RYASAP was not able to finalize the information needed for the required monthly reports in time to meet the filing deadlines. Effect or Potential Effect Late reporting to DMHAS. Questioned Costs None. Context Out of 24 required monthly reports due between January 2023 and December 2023, six reports were filed late between one and four days of the required due dates. Recommendation We recommend that RYASAP focus on the dates that required reports are due to the grantor and make every possible effort to file the required reports within the due dates. Views of Responsible Official and Planned Corrective Actions RYASAP concurs with the above finding. Corrective Action: Effective January 2025, RYASAP has transferred all accounting and finance responsibilities to an in-house finance/accounting department. The process of transitioning to this model commenced in October 2023 with the hiring of a Vice President of Finance (a CFO equivalent) who reviewed the current accounting/finance reporting model. Shortly thereafter, based on the VP of Finance’s recommendation, a Controller was hired (March 2024). Later in the year, an additional Staff Accountant was hired (December 2024). Transitioning of financial report preparation began in very early 2024 with almost all reporting being transitioned for the March 31, 2024 reporting period. As a result of this transition, reporting is handled by a central group with consistent reporting processes and procedures as well as improved internal notification tools, including a Grant Cover Sheet in which the program directors, the Director of Development, and the finance/accounting team review at or prior to contract receipt and a Grant Cover Sheet Budgets Report which helps the Finance/Accounting team track and manage financial reporting. See RYASAP’s Corrective Action Plan for further responses to the above finding.
Show full finding ▾Hide full finding ▴2023-002 Significant Deficiency Grantor U.S. Department of Health and Human Services Federal Assistance Listing Number 93.788 Federal Program Name Opioid STR Pass-Through Entity State of Connecticut Department of Mental Health and Addiction Services Award Number 23MHA1041-1 Compliance Requirements Reporting Requirements Type of Finding Significant Deficiency Criteria The Department of Mental Health and Addiction Services (DMHAS) requires monthly reporting on mini-grant performance by the 10th of each month and naloxone training and kit distribution by the 8th of each month. Condition Of the required 12 monthly reports on mini-grant performance, filed between January 2023 and December 2023, two reports were filed late by two days. Of the required 12 monthly reports on naloxone training and kit distribution, filed between January 2023 and December 2023, four reports were filed late between one and four days. Cause RYASAP was not able to finalize the information needed for the required monthly reports in time to meet the filing deadlines. Effect or Potential Effect Late reporting to DMHAS. Questioned Costs None. Context Out of 24 required monthly reports due between January 2023 and December 2023, six reports were filed late between one and four days of the required due dates. Recommendation We recommend that RYASAP focus on the dates that required reports are due to the grantor and make every possible effort to file the required reports within the due dates. Views of Responsible Official and Planned Corrective Actions RYASAP concurs with the above finding. Corrective Action: Effective January 2025, RYASAP has transferred all accounting and finance responsibilities to an in-house finance/accounting department. The process of transitioning to this model commenced in October 2023 with the hiring of a Vice President of Finance (a CFO equivalent) who reviewed the current accounting/finance reporting model. Shortly thereafter, based on the VP of Finance’s recommendation, a Controller was hired (March 2024). Later in the year, an additional Staff Accountant was hired (December 2024). Transitioning of financial report preparation began in very early 2024 with almost all reporting being transitioned for the March 31, 2024 reporting period. As a result of this transition, reporting is handled by a central group with consistent reporting processes and procedures as well as improved internal notification tools, including a Grant Cover Sheet in which the program directors, the Director of Development, and the finance/accounting team review at or prior to contract receipt and a Grant Cover Sheet Budgets Report which helps the Finance/Accounting team track and manage financial reporting. See RYASAP’s Corrective Action Plan for further responses to the above finding.
Effective January 2025, RYASAP has transferred all accounting and finance responsibilities to an in-house finance/accounting department. The process of transitioning to this model commenced in October 2023 with the hiring of a Vice President of Finance (a CFO equivalent) who reviewed the current accounting/finance reporting model. Shortly thereafter, based on the VP of Finance’s recommendation, a Controller was hired (March 2024). Later in the year, an additional Staff Accountant was hired (December 2024). Transitioning of financial report preparation began in very early 2024 with almost all reporting being transitioned for the March 31, 2024 reporting period. As a result of this transition, reporting is handled by a central group with consistent reporting processes and procedures as well as improved internal notification tools, including a Grant Cover Sheet in which the program directors, the Director of Development, and the finance/accounting team review at or prior to contract receipt a7nd a Grant Cover Sheet Budgets Report which helps the Finance/Accounting team track and manage financial reporting.
FAC accepted this audit on May 7, 2024 — management decision was due November 7, 2024.
FAC accepted this audit on May 10, 2023 — management decision was due November 10, 2023.
2021-004 Material Noncompliance Grantor Corporation for National and Community Service (CNCS) Federal Assistance Listing Number 94.006 Federal Program Name AmeriCorps. Pass-Through Entities State of Connecticut Office of Higher Education and Public Allies, Inc. Award Numbers State of Connecticut Office of Higher Education: Program Year 2020-21: 12060-DHE66530-20333-81001-174364 Program Year 2021-22: 12060-DHE66530-20333-81001-174364 Public Allies, Inc. Program Year 2020-21:OP006-94.006-21-PACT,Grant #19ESHCT0010001 Program Year 2021-22:OP006-94.006-22-PACT, Grant#21NDEWI0010005 Compliance Requirements Allowable Costs and Cost Principles (Non-Profit Organizations) Type of Finding: Material Noncompliance Criteria: Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition State of Connecticut Office of Higher Education: For the grant period January 1, 2021 through September 30, 2021, out of a total of three employees, three were tested and two employees were noted where their payroll and payroll related expenses charged to the grant were in excess of their earned amount by approximately $33,300. For the grant period October 1, 2021 through December 31, 2021, out of a total of three employees, three were tested and one employee was noted where their payroll and payroll related expenses charged in excess of their earned amount by approximately $29,300. Public Allies, Inc.: For the grant period January 1, 2021 through August 31, 2021, out of a total of five employees, four were tested and three employees were noted where their payroll and payroll related expenses charged in excess of their earned amount by approximately $19,500. Cause: Reconciliation of the AmeriCorps payroll and related expenses was done at year-end and not on a monthly basis as payroll and related expenses were incurred. Effect or Potential Effect: The effect of incorrectly charging employees? payroll and related expenses to the AmeriCorps programs was to charge one program period in excess of the employees' earned salary and wages and to undercharge another AmeriCorps program period based on an employee?s earned salary and wages. Questioned Costs: Approximately $82,100. Context: Total payroll and related expenses for the AmeriCorps programs for the year ended December 31, 2021 was approximately $261,000. Recommendation: We recommend that payroll allocations be made based on accurate and contemporaneous payroll reports and that allocation of such costs be recorded to the applicable programs on a monthly basis as expenses are incurred. Views of Responsible Official and Planned Corrective Actions: RYASAP concurs with the above finding. Corrective Action: As of 1/1/22, RYASAP has instituted a per pay period allocation payroll system where employees report hours worked to open grants. Previously, allocations were done first by program then by grant. Payroll is reconciled against the statement of activities monthly. RYASAP will prepare the personnel activity reports (PAR) required based on information recorded in the statement of activities for each state grant requiring this document. As of 1/1/23, RYASAP has implemented a time-keeping system where each and all employees track and enter their time daily. See RYASAP?s Corrective Action Plan for further responses to the above finding.
Show full finding ▾Hide full finding ▴2021-004 Material Noncompliance Grantor Corporation for National and Community Service (CNCS) Federal Assistance Listing Number 94.006 Federal Program Name AmeriCorps. Pass-Through Entities State of Connecticut Office of Higher Education and Public Allies, Inc. Award Numbers State of Connecticut Office of Higher Education: Program Year 2020-21: 12060-DHE66530-20333-81001-174364 Program Year 2021-22: 12060-DHE66530-20333-81001-174364 Public Allies, Inc. Program Year 2020-21:OP006-94.006-21-PACT,Grant #19ESHCT0010001 Program Year 2021-22:OP006-94.006-22-PACT, Grant#21NDEWI0010005 Compliance Requirements Allowable Costs and Cost Principles (Non-Profit Organizations) Type of Finding: Material Noncompliance Criteria: Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition State of Connecticut Office of Higher Education: For the grant period January 1, 2021 through September 30, 2021, out of a total of three employees, three were tested and two employees were noted where their payroll and payroll related expenses charged to the grant were in excess of their earned amount by approximately $33,300. For the grant period October 1, 2021 through December 31, 2021, out of a total of three employees, three were tested and one employee was noted where their payroll and payroll related expenses charged in excess of their earned amount by approximately $29,300. Public Allies, Inc.: For the grant period January 1, 2021 through August 31, 2021, out of a total of five employees, four were tested and three employees were noted where their payroll and payroll related expenses charged in excess of their earned amount by approximately $19,500. Cause: Reconciliation of the AmeriCorps payroll and related expenses was done at year-end and not on a monthly basis as payroll and related expenses were incurred. Effect or Potential Effect: The effect of incorrectly charging employees? payroll and related expenses to the AmeriCorps programs was to charge one program period in excess of the employees' earned salary and wages and to undercharge another AmeriCorps program period based on an employee?s earned salary and wages. Questioned Costs: Approximately $82,100. Context: Total payroll and related expenses for the AmeriCorps programs for the year ended December 31, 2021 was approximately $261,000. Recommendation: We recommend that payroll allocations be made based on accurate and contemporaneous payroll reports and that allocation of such costs be recorded to the applicable programs on a monthly basis as expenses are incurred. Views of Responsible Official and Planned Corrective Actions: RYASAP concurs with the above finding. Corrective Action: As of 1/1/22, RYASAP has instituted a per pay period allocation payroll system where employees report hours worked to open grants. Previously, allocations were done first by program then by grant. Payroll is reconciled against the statement of activities monthly. RYASAP will prepare the personnel activity reports (PAR) required based on information recorded in the statement of activities for each state grant requiring this document. As of 1/1/23, RYASAP has implemented a time-keeping system where each and all employees track and enter their time daily. See RYASAP?s Corrective Action Plan for further responses to the above finding.
Finding Number 2021-004 Description of Finding: Material Noncompliance Reconciliation of the AmeriCorps payroll and related expenses was done at year-end and not on a monthly basis as payroll and related expenses were incurred. Statement of Concurrence or Non-concurrence: RYASAP concurs with the auditor?s findings. Corrective Action: As of 1/1/22, RYASAP has instituted a per pay period allocation payroll system where employees report hours worked to open grants. Previously, allocations were done first by program then by grant. Payroll is reconciled against the statement of activities monthly. RYASAP will prepare the personnel activity reports (PAR) required based on information recorded in the statement of activities for each state grant requiring this document. As of 1/1/23, RYASAP has implemented a time-keeping system where each and all employees track and enter their time daily. Name of Contact: Marc Donald, Executive Director (203) 579-2727 mdonald@ryasap.org Project Completion Date: The above corrective action will be completed during the year ended December 31, 2023.
FAC accepted this audit on September 20, 2021 — management decision was due March 20, 2022.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
FAC accepted this audit on September 11, 2019 — management decision was due March 11, 2020.
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