EIN: 510302596
UEI: CNPTBA1T9C89
Audited by: BARBACANE, THORNTON & COMPANY LLP
Oversight agency: 10 [Department of Agriculture]
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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 July 20, 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 January 20, 2027 (133 days from today).
What is a management decision? →The Organization’s data collection form was not timely filed for 2022 or 2023, and the data collection form for 2024 was not ready for filing prior to the September 30, 2025 deadline. Effect: The delay in audit readiness, resulting in a delay in completing and filing the data collection form, creates an enhanced risk that material noncompliance could exist in the accounting records and not be detected in a timely manner. Cause: The Organization has limited staffing resources. Recommendation: We recommend that the Organization take steps to promptly complete all open audits and to file the data collection forms promptly. Additionally, we recommend that the Organization explore additional financial staffing to ensure that the operational needs of the Organization are being met.
Show full finding ▾Hide full finding ▴Finding No. 2024-002 LATE FILING OF DATA COLLECTION FORM Criteria: Organizations which expend $750,000 or more in federal awards annually are required to file a data collection form and audited financial statements with the federal government within nine months of fiscal year end. Condition: The Organization’s data collection form was not timely filed for 2022 or 2023, and the data collection form for 2024 was not ready for filing prior to the September 30, 2025 deadline. Effect: The delay in audit readiness, resulting in a delay in completing and filing the data collection form, creates an enhanced risk that material noncompliance could exist in the accounting records and not be detected in a timely manner. Cause: The Organization has limited staffing resources. Recommendation: We recommend that the Organization take steps to promptly complete all open audits and to file the data collection forms promptly. Additionally, we recommend that the Organization explore additional financial staffing to ensure that the operational needs of the Organization are being met.
LATE FILING OF DATA COLLECTION FORM 2024-002 Delaware Parents Association, Inc. acknowledges the delays in completing audits and data collection forms, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association, Inc. is committing additional time and effort to getting caught up and anticipates filing its 2025 data collection form prior to the September 2026 deadline.
2023-002
During the fiscal year ended December 31, 2024, the Organization identified a loss of $109,375 resulting from an employee issuing unauthorized disbursements. The disbursements were processed without appropriate independent review and approval and were not detected timely due to deficiencies in cash disbursement controls, including elements of segregation of duties and oversight. Effect: As a result, the Organization incurred a loss of $109,375 and was exposed to an increased risk of additional misappropriation and noncompliance. To the extent any portion of the unauthorized disbursements was paid from federal award funds (directly or indirectly), the Organization has incurred unallowable costs and may be required to reimburse the applicable federal program. Cause: The unauthorized disbursements occurred because key preventive and detective controls over disbursements were not adequately designed and/or operating effectively, including: • Insufficient segregation of duties within the cash disbursement process (e.g., ability to initiate/prepare and execute disbursements without independent authorization). • Lack of independent review of disbursement activity (e.g., bank activity, canceled checks/ACH detail, vendor/payee changes). • Inadequate secondary approval thresholds and/or documentation requirements for nonroutine or manual transactions. Questioned Costs: Known questioned costs: $109,375 Recommendation: We recommend that the Organization strengthen internal controls over disbursements to prevent and detect unauthorized transactions, including: • Implement robust segregation of duties so that no one individual can initiate, approve, and execute disbursements. • Require independent approval for all disbursements, including electronic payments, with documented support (invoice, contract, receiving evidence). • Establish dual authorization controls with thresholds for wire/ACH and changes to vendor master/payee information. • Require an independent person to perform and document monthly bank reconciliations and review of bank statements, canceled checks, ACH/wire reports, and exception items. • Provide periodic governance oversight, including review of disbursement summaries, budget-to-actual reports, and unusual transactions. • If federal funds may have been impacted, perform a lookback analysis to identify the funding source of the misappropriated amounts and repay any unallowable amounts to the appropriate program, as required.
Show full finding ▾Hide full finding ▴LACK OF SEGREGATION OF DUTIES AND DISBURSEMENT CONTROLS RESULTING IN MISAPPROPRIATION OF FUNDS (ALN 10.558) Criteria: Uniform Guidance requires non-federal entities to establish and maintain effective internal control over federal awards that provides reasonable assurance that the entity is managing federal awards in compliance with statutes, regulations, and the terms and conditions of the awards. This includes safeguarding assets and implementing controls over cash disbursements. Additionally, costs charged to federal awards must be adequately controlled, supported, and allowable in accordance with program requirements and 2 CFR 200 Subpart E (as applicable to the program). Condition: During the fiscal year ended December 31, 2024, the Organization identified a loss of $109,375 resulting from an employee issuing unauthorized disbursements. The disbursements were processed without appropriate independent review and approval and were not detected timely due to deficiencies in cash disbursement controls, including elements of segregation of duties and oversight. Effect: As a result, the Organization incurred a loss of $109,375 and was exposed to an increased risk of additional misappropriation and noncompliance. To the extent any portion of the unauthorized disbursements was paid from federal award funds (directly or indirectly), the Organization has incurred unallowable costs and may be required to reimburse the applicable federal program. Cause: The unauthorized disbursements occurred because key preventive and detective controls over disbursements were not adequately designed and/or operating effectively, including: • Insufficient segregation of duties within the cash disbursement process (e.g., ability to initiate/prepare and execute disbursements without independent authorization). • Lack of independent review of disbursement activity (e.g., bank activity, canceled checks/ACH detail, vendor/payee changes). • Inadequate secondary approval thresholds and/or documentation requirements for nonroutine or manual transactions. Questioned Costs: Known questioned costs: $109,375 Recommendation: We recommend that the Organization strengthen internal controls over disbursements to prevent and detect unauthorized transactions, including: • Implement robust segregation of duties so that no one individual can initiate, approve, and execute disbursements. • Require independent approval for all disbursements, including electronic payments, with documented support (invoice, contract, receiving evidence). • Establish dual authorization controls with thresholds for wire/ACH and changes to vendor master/payee information. • Require an independent person to perform and document monthly bank reconciliations and review of bank statements, canceled checks, ACH/wire reports, and exception items. • Provide periodic governance oversight, including review of disbursement summaries, budget-to-actual reports, and unusual transactions. • If federal funds may have been impacted, perform a lookback analysis to identify the funding source of the misappropriated amounts and repay any unallowable amounts to the appropriate program, as required.
LACK OF SEGREGATION OF DUTIES AND DISBURSEMENT CONTROLS RESULTING IN MISAPPROPRIATION OF FUNDS (ALN 10.558) 2024-003 Delaware Parents Association, Inc. acknowledges this finding. The individual responsible for the misappropriation has been relieved of duties and additional internal controls, including executive director oversight of timely bank reconciliations, have been implemented. The Organization will aggressively pursue all available avenues for recovery of misappropriated funds.
FAC accepted this audit on March 3, 2025 — management decision was due September 3, 2025.
Bank reconciliations for the year ended December 31, 2023 were not prepared in a timely manner. Bank reconciliations for the year ended December 31, 2023 were not available for audit inspection in a timely manner. Effect: The delay in preparing bank reconciliations creates an enhanced risk that material errors could exist in the accounting records and not be detected in a timely manner. Cause: The Organization has limited staffing resources. Recommendation: We recommend that the Organization take steps to promptly complete all open bank reconciliations. Additionally, we recommend that the Organization explore additional financial staffing to ensure the operational needs of the Organization are being met.
Show full finding ▾Hide full finding ▴Criteria: Monthly bank reconciliations are a key financial control for the Organization. Shortly after month end, the Organization should prepare and review a reconciliation of the cash on hand in the bank to the cash recorded in the accounting records. Bank reconciliations are vital for ensuring that the accounting records are complete and accurate, and are an important tool in identifying and preventing unauthorized use of Organization funds. Condition: Bank reconciliations for the year ended December 31, 2023 were not prepared in a timely manner. Bank reconciliations for the year ended December 31, 2023 were not available for audit inspection in a timely manner. Effect: The delay in preparing bank reconciliations creates an enhanced risk that material errors could exist in the accounting records and not be detected in a timely manner. Cause: The Organization has limited staffing resources. Recommendation: We recommend that the Organization take steps to promptly complete all open bank reconciliations. Additionally, we recommend that the Organization explore additional financial staffing to ensure the operational needs of the Organization are being met.
Delaware Parents Association acknowledges the delays in completing bank reconciliations, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association is committing additional time and effort to bank reconciliations and anticipates being caught up by December 31, 2024.
2022-001
The Organization’s data collection form was not timely filed for 2021 or 2022, and the data collection form for 2023 was not ready for filing prior to the September 30, 2024 deadline. Effect: The delay in audit readiness, resulting in a delay in completing and filing the data collection form, creates an enhanced risk that material noncompliance could exist in the accounting records and not be detected in a timely manner. Cause: The Organization has limited staffing resources. Recommendation: We recommend that the Organization take steps to promptly complete all open audits and to file the data collection forms promptly. Additionally, we recommend that the Organization explore additional financial staffing to ensure that the operational needs of the Organization are being met.
Show full finding ▾Hide full finding ▴Criteria: Organizations which expend $750,000 or more in federal awards annually are required to file a data collection form and audited financial statements with the federal government within nine months of fiscal year end. Condition: The Organization’s data collection form was not timely filed for 2021 or 2022, and the data collection form for 2023 was not ready for filing prior to the September 30, 2024 deadline. Effect: The delay in audit readiness, resulting in a delay in completing and filing the data collection form, creates an enhanced risk that material noncompliance could exist in the accounting records and not be detected in a timely manner. Cause: The Organization has limited staffing resources. Recommendation: We recommend that the Organization take steps to promptly complete all open audits and to file the data collection forms promptly. Additionally, we recommend that the Organization explore additional financial staffing to ensure that the operational needs of the Organization are being met.
Delaware Parents Association acknowledges the delays in completing audits and data collection forms, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association is committing additional time and effort to getting caught up and anticipates filing its 2024 data collection form prior to the September 2025 deadline.
2022-002
FAC accepted this audit on December 2, 2024 — management decision was due June 2, 2025.
Bank reconciliations for the year ended December 31, 2022 were not prepared in a timely manner. Bank reconciliations for the year ended December 31, 2022 were not available for audit inspection until November 20, 2024. Effect: The delay in preparing bank reconciliations creates an enhanced risk that material errors could exist in the accounting records and not be detected in a timely manner. Cause: The Organization has limited staffing resources. Recommendation: We recommend the Organization take steps to promptly complete all open bank reconciliations. Additionally, we recommend the Organization explore additional financial staffing to ensure the operational needs of the Organization are being met.
Show full finding ▾Hide full finding ▴Criteria: Monthly bank reconciliations are a key financial control for the Organization. Shortly after month end, the Organization should prepare and review a reconciliation of the cash on hand in the bank to the cash recorded in the accounting records. Bank reconciliations are vital for ensuring that the accounting records are complete and accurate, and are an important tool in identifying and preventing unauthorized use of Organization funds. Condition: Bank reconciliations for the year ended December 31, 2022 were not prepared in a timely manner. Bank reconciliations for the year ended December 31, 2022 were not available for audit inspection until November 20, 2024. Effect: The delay in preparing bank reconciliations creates an enhanced risk that material errors could exist in the accounting records and not be detected in a timely manner. Cause: The Organization has limited staffing resources. Recommendation: We recommend the Organization take steps to promptly complete all open bank reconciliations. Additionally, we recommend the Organization explore additional financial staffing to ensure the operational needs of the Organization are being met.
Delaware Parents Association acknowledges the delays in completing bank reconciliations, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association is committing additional time and effort to bank reconciliations and anticipates being caught up by December 31, 2024.
The Organization’s data collection form was not timely filed for 2021 and the data collection form for 2022 was not ready for filing prior to the September 30, 2023 deadline. Effect: The delay in audit readiness, resulting in a delay in completing and filing the data collection form creates an enhanced risk that material noncompliance could exist in the accounting records and not be detected in a timely manner. Cause: The Organization has limited staffing resources. Recommendation: We recommend the Organization take steps to promptly complete all open audits and to file the data collection forms promptly. Additionally, we recommend the Organization explore additional financial staffing to ensure the operational needs of the Organization are being met.
Show full finding ▾Hide full finding ▴Criteria: Organizations which expend $750,000 or more in federal awards annually are required to file a data collection form and audited financial statements with the federal government within nine months of fiscal year end. Condition: The Organization’s data collection form was not timely filed for 2021 and the data collection form for 2022 was not ready for filing prior to the September 30, 2023 deadline. Effect: The delay in audit readiness, resulting in a delay in completing and filing the data collection form creates an enhanced risk that material noncompliance could exist in the accounting records and not be detected in a timely manner. Cause: The Organization has limited staffing resources. Recommendation: We recommend the Organization take steps to promptly complete all open audits and to file the data collection forms promptly. Additionally, we recommend the Organization explore additional financial staffing to ensure the operational needs of the Organization are being met.
Delaware Parents Association acknowledges the delays in completing audits and data collection forms, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association is committing additional time and effort to getting caught up, and anticipates filing its 2023 data collection form in early 2025, and its 2024 data collection form prior to the September 2025 deadline.
FAC accepted this audit on July 23, 2024 — management decision was due January 23, 2025.
FAC accepted this audit on December 8, 2021 — management decision was due June 8, 2022.
FAC accepted this audit on January 10, 2021 — management decision was due July 10, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 30, 2018 — management decision was due March 30, 2019.
FAC accepted this audit on September 26, 2017 — management decision was due March 26, 2018.
GSA_MIGRATION
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GSA_MIGRATION
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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