FAC Explorer

Audit 18380

FY End
2022-06-30
Total Expended
$1.26M
Findings
4
Programs
11
Organization: Saint Anne Institute (NY)
Year: 2022 Accepted: 2023-02-28
Auditor: Bonadio & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
22765 2022-003 Material Weakness - AB
22766 2022-004 Significant Deficiency Yes L
599207 2022-003 Material Weakness - AB
599208 2022-004 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
14.231 Emergency Solutions Grant Program $240,998 Yes 0
93.623 Basic Center Grant $188,994 Yes 2
93.958 Block Grants for Community Mental Health Services $177,892 - 0
84.010 Title I Grants to Local Educational Agencies $163,399 - 0
16.543 Missing Children's Assistance $134,904 - 0
84.027 Special Education_grants to States $124,891 - 0
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $94,471 - 0
10.555 National School Lunch Program $81,173 - 0
10.553 School Breakfast Program $40,952 - 0
14.231 Covid-19 Emergency Solutions Grant Program $8,962 Yes 0
84.173 Special Education_preschool Grants $3,473 - 0

Contacts

Name Title Type
JY59FLKUTN41 Diane Malecki Auditee
5184376510 Kenneth McGivney Auditor
No contacts on file

Notes to SEFA

Title: GENERAL Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards has been prepared in accordance with accounting principles generally accepted in the United States of America. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Amounts included in the accompanying Schedule of Expenditures of Federal Awards are actual expenditures for the year ended June 30, 2022. Differences between amounts included in the accompanying Schedule of Expenditures of Federal Awards and amounts reported to funding agencies for these programs result from report timing. De Minimis Rate Used: N Rate Explanation: The Institute has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal award programs of Saint Anne Institute (the Institute). The schedule includes expenditures of federal programs received directly from federal agencies, as well as federal assistance passed through other organizations.
Title: BASIS OF PRESENTATION Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards has been prepared in accordance with accounting principles generally accepted in the United States of America. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Amounts included in the accompanying Schedule of Expenditures of Federal Awards are actual expenditures for the year ended June 30, 2022. Differences between amounts included in the accompanying Schedule of Expenditures of Federal Awards and amounts reported to funding agencies for these programs result from report timing. De Minimis Rate Used: N Rate Explanation: The Institute has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Institute under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Institute, it is not intended and does not present the financial position, changes in net assets, or cash flows of the Institute.

Finding Details

Finding 2022-003
Finding Number 2022-003 (Material Weakness - ASSISTANCE LISTING #93.623) Condition: The Institute allocated greater payroll costs for program personnel than had been specified in the funding agreement. Criteria: Allocated costs should not be greater than allowed under the funding agreement. Cause: Due to turnover and other priorities, the allocation of payroll costs was not properly monitored. Effect: The Institute was not in compliance with the allocation limits required within this program. Context: A sample of 25 program payroll selections totaling $15,292 was selected for audit from a population totaling $151,786 of program payroll-related costs. The test found 11 selections were not in compliance with payroll costs allocated to an extent greater than allowed in the funding agreement. The known questioned costs related to this issue totaled approximately $3,700. Recommendation: Management should implement a system and control process to ensure proper allocation of program costs. Management?s Response: Policies and procedures have been established to properly meet the recommendation.
Finding 2022-004
Finding Number 2022-004 (Significant Deficiency - ASSISTANCE LISTING #93.623) Condition: The Institute did not submit the semi-annual financial reports within the required timeline noted in the contract. Criteria: Semi-annual financial reports are due 30 days after the period ends. Cause: Due to turnover and other priorities, reports were submitted after the required time frame. Effect: The Institute was not in compliance with reporting requirements outlined in this contract. Recommendation: Management should implement a system and control process to ensure timely reporting for this contract. Management?s Response: Staff have been reassigned to provide additional month end support to ensure timely filing of vouchers which will be reviewed by program managers.
Finding 2022-003
Finding Number 2022-003 (Material Weakness - ASSISTANCE LISTING #93.623) Condition: The Institute allocated greater payroll costs for program personnel than had been specified in the funding agreement. Criteria: Allocated costs should not be greater than allowed under the funding agreement. Cause: Due to turnover and other priorities, the allocation of payroll costs was not properly monitored. Effect: The Institute was not in compliance with the allocation limits required within this program. Context: A sample of 25 program payroll selections totaling $15,292 was selected for audit from a population totaling $151,786 of program payroll-related costs. The test found 11 selections were not in compliance with payroll costs allocated to an extent greater than allowed in the funding agreement. The known questioned costs related to this issue totaled approximately $3,700. Recommendation: Management should implement a system and control process to ensure proper allocation of program costs. Management?s Response: Policies and procedures have been established to properly meet the recommendation.
Finding 2022-004
Finding Number 2022-004 (Significant Deficiency - ASSISTANCE LISTING #93.623) Condition: The Institute did not submit the semi-annual financial reports within the required timeline noted in the contract. Criteria: Semi-annual financial reports are due 30 days after the period ends. Cause: Due to turnover and other priorities, reports were submitted after the required time frame. Effect: The Institute was not in compliance with reporting requirements outlined in this contract. Recommendation: Management should implement a system and control process to ensure timely reporting for this contract. Management?s Response: Staff have been reassigned to provide additional month end support to ensure timely filing of vouchers which will be reviewed by program managers.