Audit 19053

FY End
2022-06-30
Total Expended
$2.09M
Findings
6
Programs
4
Year: 2022 Accepted: 2023-03-30
Auditor: Watsonrice LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
22738 2022-001 - - L
22739 2022-001 - - L
22740 2022-001 - - L
599180 2022-001 - - L
599181 2022-001 - - L
599182 2022-001 - - L

Programs

Contacts

Name Title Type
G9UJDKWLW5X5 Fran Carlson Auditee
7186366938 Marcevir Bernardo Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Bedford Stuyvesant Restoration Corporation and Affiliates (Restoration) 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 (UniformGuidance). Because the Schedule presents only a selected portion of the operations of Restoration, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Restoration.2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on the accrual basis of accounting. 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Both Rate Explanation: Restoration elected to use 10% de minimis rate and this is being used for federal awards, except for Weatherization Assistance for Low-Income Persons and Low-Income Home Energy Assistance where it is negotiated.

Finding Details

Reporting Information on the Federal Program U.S. Department of Health and Human Services Passed through the State of New York Division of Housing and Community Renewal ? Federal Assistance Listing Number 93.568, Low-Income Home Energy Assistance and Federal Assistance Listing Number 81.042, Weatherization Assistance for Low-Income Persons Criteria Per the grant contract agreement with State of New York Division of Housing and Community Renewal, Cumulative Financial Report and claims for payment with all back-up documentation are due the 20th of each month. Condition We noted that seven out of twelve monthly reports for the year ended June 30, 2022 were not submitted on time. Monthly reports ending 08/31/2021, 11/30/2021, 12/31/2021, 01/31/2022, 02/28/2022, 03/31/2022 and 06/30/2022 which are due on the 20th day of the following month were submitted on 09/22/2021, 12/21/2021, 01/21/2022, 02/22/2022, 03/22/2022, 04/21/2022 and 11/03/2022 respectively. Cause The effects of the citywide shut down on the restart of the program. Effect Restoration is non-compliant with the reporting requirements applicable to the Low-Income Home Energy Assistance and Weatherization Assistance for Low-Income Persons. Questioned Costs None. Context Seven of the twelve monthly reports were not submitted by Restoration on time. Identification as a Repeat Finding Not a repeat finding. Recommendation We recommend that Restoration emphasize the importance of complying with reporting requirements of its funding agency. Views of Responsible Official Following the reopening of the city, WAP personnel were able to go back into homes and restart projects. However, the program had to content with a slow start to reentering homes and understandable delays, as the contractor, clients and agencies got back up to speed, which in turn impacted the monthly reporting process. This is an issue which had not occurred in previous years and was an issue experienced by many WAP programs as they restarted the program. Further, it was important to management that the program work closely with the agency to review and evaluate program processes as the program got back on track.
Reporting Information on the Federal Program U.S. Department of Health and Human Services Passed through the State of New York Division of Housing and Community Renewal ? Federal Assistance Listing Number 93.568, Low-Income Home Energy Assistance and Federal Assistance Listing Number 81.042, Weatherization Assistance for Low-Income Persons Criteria Per the grant contract agreement with State of New York Division of Housing and Community Renewal, Cumulative Financial Report and claims for payment with all back-up documentation are due the 20th of each month. Condition We noted that seven out of twelve monthly reports for the year ended June 30, 2022 were not submitted on time. Monthly reports ending 08/31/2021, 11/30/2021, 12/31/2021, 01/31/2022, 02/28/2022, 03/31/2022 and 06/30/2022 which are due on the 20th day of the following month were submitted on 09/22/2021, 12/21/2021, 01/21/2022, 02/22/2022, 03/22/2022, 04/21/2022 and 11/03/2022 respectively. Cause The effects of the citywide shut down on the restart of the program. Effect Restoration is non-compliant with the reporting requirements applicable to the Low-Income Home Energy Assistance and Weatherization Assistance for Low-Income Persons. Questioned Costs None. Context Seven of the twelve monthly reports were not submitted by Restoration on time. Identification as a Repeat Finding Not a repeat finding. Recommendation We recommend that Restoration emphasize the importance of complying with reporting requirements of its funding agency. Views of Responsible Official Following the reopening of the city, WAP personnel were able to go back into homes and restart projects. However, the program had to content with a slow start to reentering homes and understandable delays, as the contractor, clients and agencies got back up to speed, which in turn impacted the monthly reporting process. This is an issue which had not occurred in previous years and was an issue experienced by many WAP programs as they restarted the program. Further, it was important to management that the program work closely with the agency to review and evaluate program processes as the program got back on track.
Reporting Information on the Federal Program U.S. Department of Health and Human Services Passed through the State of New York Division of Housing and Community Renewal ? Federal Assistance Listing Number 93.568, Low-Income Home Energy Assistance and Federal Assistance Listing Number 81.042, Weatherization Assistance for Low-Income Persons Criteria Per the grant contract agreement with State of New York Division of Housing and Community Renewal, Cumulative Financial Report and claims for payment with all back-up documentation are due the 20th of each month. Condition We noted that seven out of twelve monthly reports for the year ended June 30, 2022 were not submitted on time. Monthly reports ending 08/31/2021, 11/30/2021, 12/31/2021, 01/31/2022, 02/28/2022, 03/31/2022 and 06/30/2022 which are due on the 20th day of the following month were submitted on 09/22/2021, 12/21/2021, 01/21/2022, 02/22/2022, 03/22/2022, 04/21/2022 and 11/03/2022 respectively. Cause The effects of the citywide shut down on the restart of the program. Effect Restoration is non-compliant with the reporting requirements applicable to the Low-Income Home Energy Assistance and Weatherization Assistance for Low-Income Persons. Questioned Costs None. Context Seven of the twelve monthly reports were not submitted by Restoration on time. Identification as a Repeat Finding Not a repeat finding. Recommendation We recommend that Restoration emphasize the importance of complying with reporting requirements of its funding agency. Views of Responsible Official Following the reopening of the city, WAP personnel were able to go back into homes and restart projects. However, the program had to content with a slow start to reentering homes and understandable delays, as the contractor, clients and agencies got back up to speed, which in turn impacted the monthly reporting process. This is an issue which had not occurred in previous years and was an issue experienced by many WAP programs as they restarted the program. Further, it was important to management that the program work closely with the agency to review and evaluate program processes as the program got back on track.
Reporting Information on the Federal Program U.S. Department of Health and Human Services Passed through the State of New York Division of Housing and Community Renewal ? Federal Assistance Listing Number 93.568, Low-Income Home Energy Assistance and Federal Assistance Listing Number 81.042, Weatherization Assistance for Low-Income Persons Criteria Per the grant contract agreement with State of New York Division of Housing and Community Renewal, Cumulative Financial Report and claims for payment with all back-up documentation are due the 20th of each month. Condition We noted that seven out of twelve monthly reports for the year ended June 30, 2022 were not submitted on time. Monthly reports ending 08/31/2021, 11/30/2021, 12/31/2021, 01/31/2022, 02/28/2022, 03/31/2022 and 06/30/2022 which are due on the 20th day of the following month were submitted on 09/22/2021, 12/21/2021, 01/21/2022, 02/22/2022, 03/22/2022, 04/21/2022 and 11/03/2022 respectively. Cause The effects of the citywide shut down on the restart of the program. Effect Restoration is non-compliant with the reporting requirements applicable to the Low-Income Home Energy Assistance and Weatherization Assistance for Low-Income Persons. Questioned Costs None. Context Seven of the twelve monthly reports were not submitted by Restoration on time. Identification as a Repeat Finding Not a repeat finding. Recommendation We recommend that Restoration emphasize the importance of complying with reporting requirements of its funding agency. Views of Responsible Official Following the reopening of the city, WAP personnel were able to go back into homes and restart projects. However, the program had to content with a slow start to reentering homes and understandable delays, as the contractor, clients and agencies got back up to speed, which in turn impacted the monthly reporting process. This is an issue which had not occurred in previous years and was an issue experienced by many WAP programs as they restarted the program. Further, it was important to management that the program work closely with the agency to review and evaluate program processes as the program got back on track.
Reporting Information on the Federal Program U.S. Department of Health and Human Services Passed through the State of New York Division of Housing and Community Renewal ? Federal Assistance Listing Number 93.568, Low-Income Home Energy Assistance and Federal Assistance Listing Number 81.042, Weatherization Assistance for Low-Income Persons Criteria Per the grant contract agreement with State of New York Division of Housing and Community Renewal, Cumulative Financial Report and claims for payment with all back-up documentation are due the 20th of each month. Condition We noted that seven out of twelve monthly reports for the year ended June 30, 2022 were not submitted on time. Monthly reports ending 08/31/2021, 11/30/2021, 12/31/2021, 01/31/2022, 02/28/2022, 03/31/2022 and 06/30/2022 which are due on the 20th day of the following month were submitted on 09/22/2021, 12/21/2021, 01/21/2022, 02/22/2022, 03/22/2022, 04/21/2022 and 11/03/2022 respectively. Cause The effects of the citywide shut down on the restart of the program. Effect Restoration is non-compliant with the reporting requirements applicable to the Low-Income Home Energy Assistance and Weatherization Assistance for Low-Income Persons. Questioned Costs None. Context Seven of the twelve monthly reports were not submitted by Restoration on time. Identification as a Repeat Finding Not a repeat finding. Recommendation We recommend that Restoration emphasize the importance of complying with reporting requirements of its funding agency. Views of Responsible Official Following the reopening of the city, WAP personnel were able to go back into homes and restart projects. However, the program had to content with a slow start to reentering homes and understandable delays, as the contractor, clients and agencies got back up to speed, which in turn impacted the monthly reporting process. This is an issue which had not occurred in previous years and was an issue experienced by many WAP programs as they restarted the program. Further, it was important to management that the program work closely with the agency to review and evaluate program processes as the program got back on track.
Reporting Information on the Federal Program U.S. Department of Health and Human Services Passed through the State of New York Division of Housing and Community Renewal ? Federal Assistance Listing Number 93.568, Low-Income Home Energy Assistance and Federal Assistance Listing Number 81.042, Weatherization Assistance for Low-Income Persons Criteria Per the grant contract agreement with State of New York Division of Housing and Community Renewal, Cumulative Financial Report and claims for payment with all back-up documentation are due the 20th of each month. Condition We noted that seven out of twelve monthly reports for the year ended June 30, 2022 were not submitted on time. Monthly reports ending 08/31/2021, 11/30/2021, 12/31/2021, 01/31/2022, 02/28/2022, 03/31/2022 and 06/30/2022 which are due on the 20th day of the following month were submitted on 09/22/2021, 12/21/2021, 01/21/2022, 02/22/2022, 03/22/2022, 04/21/2022 and 11/03/2022 respectively. Cause The effects of the citywide shut down on the restart of the program. Effect Restoration is non-compliant with the reporting requirements applicable to the Low-Income Home Energy Assistance and Weatherization Assistance for Low-Income Persons. Questioned Costs None. Context Seven of the twelve monthly reports were not submitted by Restoration on time. Identification as a Repeat Finding Not a repeat finding. Recommendation We recommend that Restoration emphasize the importance of complying with reporting requirements of its funding agency. Views of Responsible Official Following the reopening of the city, WAP personnel were able to go back into homes and restart projects. However, the program had to content with a slow start to reentering homes and understandable delays, as the contractor, clients and agencies got back up to speed, which in turn impacted the monthly reporting process. This is an issue which had not occurred in previous years and was an issue experienced by many WAP programs as they restarted the program. Further, it was important to management that the program work closely with the agency to review and evaluate program processes as the program got back on track.