FAC Explorer

Audit 22152

FY End
2022-06-30
Total Expended
$3.30M
Findings
6
Programs
6
Organization: Barrier Free Living Holding, Inc. (NY)
Year: 2022 Accepted: 2023-03-29
Auditor: Grassi & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
25270 2022-002 - - E
25271 2022-002 - - E
25272 2022-002 - - E
601712 2022-002 - - E
601713 2022-002 - - E
601714 2022-002 - - E

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $200,535 Yes 1
93.667 Social Services Block Grant $189,838 - 0
16.588 Violence Against Women Formula Grants $136,152 - 0
93.558 Covid-19 Temporary Assistance for Needy Families $73,548 Yes 1
16.575 Crime Victim Assistance $7,875 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $5,087 - 0

Contacts

Name Title Type
GAP6BJ4PKGZ2 Ian Bates Auditee
3474516349 Jaime Rapps Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures 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: N Rate Explanation: The Organization did not elect to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Southeast Bronx Neighborhood Centers, Inc. (the Organization) 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
Title: Subrecipient Accounting Policies: Expenditures 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: N Rate Explanation: The Organization did not elect to use the 10% de minimis indirect cost rate. There were no amounts provided to subrecipients from federal awards received during the year ended June 30, 2022.

Finding Details

Finding 2022-002
AL 93.558 - Temporary Assistance for Needy Families (TANF) Criteria: As a direct and material compliance requirement, the Uniform Guidance requires the testing of eligibility. Condition: The Organization was prohibited from providing us with documentation to support compliance with the eligibility compliance requirement. Questioned Costs: None Cause: As a result of NYS Executive Order 19-ADM-05; 19-OCFS-ADM-03, which brings this New York State requirement in line with the federal Family Violence Prevention Services Act, the Organization is prohibited to share documentation to support compliance with the eligibility compliance requirement. Effect: We were unable to perform eligibility testing. Repeat Finding: Yes Recommendation: We recommend that management continue to accumulate proper supporting documentation to support their compliance with the eligibility compliance requirement and to provide such documentation, when legally possible. Views of Responsible Officials: See Auditee?s Corrective Action Plan.
Finding 2022-002
AL 93.558 - Temporary Assistance for Needy Families (TANF) Criteria: As a direct and material compliance requirement, the Uniform Guidance requires the testing of eligibility. Condition: The Organization was prohibited from providing us with documentation to support compliance with the eligibility compliance requirement. Questioned Costs: None Cause: As a result of NYS Executive Order 19-ADM-05; 19-OCFS-ADM-03, which brings this New York State requirement in line with the federal Family Violence Prevention Services Act, the Organization is prohibited to share documentation to support compliance with the eligibility compliance requirement. Effect: We were unable to perform eligibility testing. Repeat Finding: Yes Recommendation: We recommend that management continue to accumulate proper supporting documentation to support their compliance with the eligibility compliance requirement and to provide such documentation, when legally possible. Views of Responsible Officials: See Auditee?s Corrective Action Plan.
Finding 2022-002
AL 93.558 - Temporary Assistance for Needy Families (TANF) Criteria: As a direct and material compliance requirement, the Uniform Guidance requires the testing of eligibility. Condition: The Organization was prohibited from providing us with documentation to support compliance with the eligibility compliance requirement. Questioned Costs: None Cause: As a result of NYS Executive Order 19-ADM-05; 19-OCFS-ADM-03, which brings this New York State requirement in line with the federal Family Violence Prevention Services Act, the Organization is prohibited to share documentation to support compliance with the eligibility compliance requirement. Effect: We were unable to perform eligibility testing. Repeat Finding: Yes Recommendation: We recommend that management continue to accumulate proper supporting documentation to support their compliance with the eligibility compliance requirement and to provide such documentation, when legally possible. Views of Responsible Officials: See Auditee?s Corrective Action Plan.
Finding 2022-002
AL 93.558 - Temporary Assistance for Needy Families (TANF) Criteria: As a direct and material compliance requirement, the Uniform Guidance requires the testing of eligibility. Condition: The Organization was prohibited from providing us with documentation to support compliance with the eligibility compliance requirement. Questioned Costs: None Cause: As a result of NYS Executive Order 19-ADM-05; 19-OCFS-ADM-03, which brings this New York State requirement in line with the federal Family Violence Prevention Services Act, the Organization is prohibited to share documentation to support compliance with the eligibility compliance requirement. Effect: We were unable to perform eligibility testing. Repeat Finding: Yes Recommendation: We recommend that management continue to accumulate proper supporting documentation to support their compliance with the eligibility compliance requirement and to provide such documentation, when legally possible. Views of Responsible Officials: See Auditee?s Corrective Action Plan.
Finding 2022-002
AL 93.558 - Temporary Assistance for Needy Families (TANF) Criteria: As a direct and material compliance requirement, the Uniform Guidance requires the testing of eligibility. Condition: The Organization was prohibited from providing us with documentation to support compliance with the eligibility compliance requirement. Questioned Costs: None Cause: As a result of NYS Executive Order 19-ADM-05; 19-OCFS-ADM-03, which brings this New York State requirement in line with the federal Family Violence Prevention Services Act, the Organization is prohibited to share documentation to support compliance with the eligibility compliance requirement. Effect: We were unable to perform eligibility testing. Repeat Finding: Yes Recommendation: We recommend that management continue to accumulate proper supporting documentation to support their compliance with the eligibility compliance requirement and to provide such documentation, when legally possible. Views of Responsible Officials: See Auditee?s Corrective Action Plan.
Finding 2022-002
AL 93.558 - Temporary Assistance for Needy Families (TANF) Criteria: As a direct and material compliance requirement, the Uniform Guidance requires the testing of eligibility. Condition: The Organization was prohibited from providing us with documentation to support compliance with the eligibility compliance requirement. Questioned Costs: None Cause: As a result of NYS Executive Order 19-ADM-05; 19-OCFS-ADM-03, which brings this New York State requirement in line with the federal Family Violence Prevention Services Act, the Organization is prohibited to share documentation to support compliance with the eligibility compliance requirement. Effect: We were unable to perform eligibility testing. Repeat Finding: Yes Recommendation: We recommend that management continue to accumulate proper supporting documentation to support their compliance with the eligibility compliance requirement and to provide such documentation, when legally possible. Views of Responsible Officials: See Auditee?s Corrective Action Plan.