EIN: 262333511
UEI: NM6FEYSSB9W3
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 20, 2024. 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 December 20, 2024 (615 days ago).
What is a management decision? →Kid Power, Inc.'s internal controls over review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting were not documented. Cause: Written procedures were not established for the documentation of internal controls over compliance requirements. Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Recommendation: We recommend documenting the controls over each compliance requirement and providing training on documentation and forms to provide evidence of review. Views of Responsible Officials: Kid Power, Inc. agrees with the finding and will establish written procedures, train individuals, and document the review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting.
Show full finding ▾Hide full finding ▴Assistance Listing Number: 21.027 Name of Federal Program or Cluster: COVID-19—Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Name of Pass-through Entity: Office of the State Superintendent of Education Award Period: May 25, 2022 – September 30, 2024 Criteria: 2 CFR Section 200.303 of the Uniform Grant Guidance requires a non-federal entity to establish and maintain effective internal controls to ensure compliance with federal statues, regulations, and the terms and conditions of federal awards. Condition: Kid Power, Inc.'s internal controls over review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting were not documented. Cause: Written procedures were not established for the documentation of internal controls over compliance requirements. Effect or Potential Effect: This could result in noncompliance, disallowed costs, or discontinuance of federal funding. Recommendation: We recommend documenting the controls over each compliance requirement and providing training on documentation and forms to provide evidence of review. Views of Responsible Officials: Kid Power, Inc. agrees with the finding and will establish written procedures, train individuals, and document the review of cost allocation journal entries, allowable costs and activities, period of performance, cash management, matching, and reporting.
Kid Power, Inc. agrees with the finding. The Organization will implement effective and written procedures for the review of cost allocation journal entries, allowable costs and activities, period of performance, matching, and reporting. The written procedures will explicitly lay out the processes for review and approval of each of these compliance components per each federal Assistance Listing that the Organization receives. Curtis Leitch, Deputy Director, will use the most up to date 2 CFR Part 200, Appendix XI - Compliance Supplement to identify the specific compliance requirements for each of the Assistance Listings and create the written procedures. Procedures for internal controls include monthly expense reports completed through Brex by the Operations Manager, Charles Thomas, and stored in Kid Power, Inc.’s Google Drive; allowability and expense allocations will be reported in Google Drive on monthly basis and completed by the Deputy Director, Curtis Leitch; cost allocation journal entries will be inputted into QuickBooks on monthly basis by the Deputy Director, Curtis Leitch. Federal allocation and reimbursement reporting will be prepared by the Deputy Director, Curtis Leitch; reviewed by the Executive Director, Andria Tobin; and submitted by the Deputy Director, Curtis Leitch, on a quarterly basis.All reviews and approvals will be documented henceforth in Kid Power, Inc.’s Google Drive. Curtis Leitch, Deputy Director, will oversee the implementation of this corrective action.
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