FAC Explorer

Audit 15948

FY End
2022-12-31
Total Expended
$1.60M
Findings
2
Programs
2
Organization: Mohawk Valley Community Action Agency, Inc. (NY)
Year: 2022 Accepted: 2024-02-07
Auditor: Efpr Group Cpa's PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
11965 2022-001 Material Weakness Yes L
588407 2022-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $1.48M Yes 1
14.879 Mainstream Vouchers $114,458 - 0

Contacts

Name Title Type
G51ADE8GSAN1 Amy Turner Auditee
3156249930 David Urban, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The schedule of expenditures of federal awards is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The Program does not use the 10% de minimis election.

Finding Details

Finding 2022-001
Criteria - Management is responsible for establishing and maintaining effective internal controls and for the fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition - The Data Collection Form for the year ended December 31, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late finding resulted from a lack of internal controls over Federal financial reporting. Effect - The Data Collection Form for the year ended December 31, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Questioned Costs - None identified. Recommendation - The Program should establish accounting procedures to properly identify Federal expenditures and implement controls to complete the timely submission of the Data Collection Form. Management’s Response - Village of New Hartford Section 8 Housing Assistance Payments Program (NY552)’s administering agency Mohawk Valley Community Action Agency, Inc., has implemented accounting procedures to ensure proper identification of federal expenditures and timely submission of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-001
Criteria - Management is responsible for establishing and maintaining effective internal controls and for the fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition - The Data Collection Form for the year ended December 31, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late finding resulted from a lack of internal controls over Federal financial reporting. Effect - The Data Collection Form for the year ended December 31, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Questioned Costs - None identified. Recommendation - The Program should establish accounting procedures to properly identify Federal expenditures and implement controls to complete the timely submission of the Data Collection Form. Management’s Response - Village of New Hartford Section 8 Housing Assistance Payments Program (NY552)’s administering agency Mohawk Valley Community Action Agency, Inc., has implemented accounting procedures to ensure proper identification of federal expenditures and timely submission of the data collection form to the Federal Audit Clearinghouse.