FAC Explorer

Audit 22723

FY End
2022-02-28
Total Expended
$26.60M
Findings
2
Programs
13
Organization: Community Action Organization of Western New York, Inc. and Subsidiaries (CO)
Year: 2022 Accepted: 2022-11-29
Auditor: Capincrouse LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
22747 2022-002 - - L
599189 2022-002 - - L

Programs

ALN Program Spent Major Findings
93.569 Community Services Block Grant Entitlement Subaward $1.95M - 0
93.600 Early Head Start - Child Care Partnership $1.69M Yes 0
93.575 Covid-19 Child Care and Development Block Grant Stabilization Grant $768,519 - 0
93.569 Covid-19 Community Services Block Grant Cares Supplemental $708,771 - 0
10.558 Child and Adult Care Food Program $501,025 - 0
93.600 Head Start and Early Head Start Program $333,007 Yes 0
84.287 Twenty-First Century Community Learning Centers Grant (stanley Makowski) $159,462 - 0
84.287 Twenty-First Century Community Learning Centers Grant (mckinley) $140,593 - 0
84.287 Twenty-First Century Community Learning Centers Grant (arthur O. Eve) $111,223 - 0
84.287 Twenty-First Century Community Learning Centers Grant (nurture Academy) $110,276 - 0
84.287 Twenty-First Century Community Learning Centers Grant (ecs,bps 17) $51,190 - 0
14.218 Community Development Block Grants/entitlement Grants - 2021 $22,086 - 0
14.218 Community Development Block Grants/entitlement Grants - 2022 $13,875 - 0

Contacts

Name Title Type
N1CMNRESBMK1 Dan Antkowiak Auditee
7168815150 Chris Dukate, CPA Auditor
No contacts on file

Notes to SEFA

Title: RELATIONSHIP TO CONSOLIDATED FINANCIAL STATEMENTS Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Community Action Organization of Western New York, Inc. and Subsidiaries (Organization) under programs of the federal government for the year ending February 28, 2022. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. Expenditures in 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. If the Organization is required to match certain federal assistance, as defined by the grant agreements, no such matching has been included as expenditures in the schedule. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. See table in SEFA Note 3.
Title: NON-CASH ASSISTANCE, FEDERAL INSURANCE, LOANS, AND LOAN GUARANTEES Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Community Action Organization of Western New York, Inc. and Subsidiaries (Organization) under programs of the federal government for the year ending February 28, 2022. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic consolidated financial statements. Expenditures in 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. If the Organization is required to match certain federal assistance, as defined by the grant agreements, no such matching has been included as expenditures in the schedule. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The Organization did not receive any federal non-cash assistance, insurance, loans, or loan guarantees.

Finding Details

Finding 2022-002
Federal Financial Accountability and Transparency Act (FFATA) Reporting U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES ALN #: 93.600 Federal Award Identification #: 02CH010329 Condition: The Organization did not report the subgrant awards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Criteria: 2 CFR Part 170 Questioned Costs: $0 Context: The Organization provided approximately $2 million to one subrecipient from March 2021 through August 2021 when the Head Start agreement 02CH010329 ended. The Organization no longer has subrecipients as part of their Head Start program. Cause: The Organization was not familiar with the reporting requirements Effect: Non-compliance with requirements Identification as repeat finding, if applicable: not applicable Recommendation: Even though the Organization no longer has subrecipients for the Head Start program, we recommend that the Organization put policies in place to complete FFATA reporting if in the future they have subrecipients. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-002
Federal Financial Accountability and Transparency Act (FFATA) Reporting U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES ALN #: 93.600 Federal Award Identification #: 02CH010329 Condition: The Organization did not report the subgrant awards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Criteria: 2 CFR Part 170 Questioned Costs: $0 Context: The Organization provided approximately $2 million to one subrecipient from March 2021 through August 2021 when the Head Start agreement 02CH010329 ended. The Organization no longer has subrecipients as part of their Head Start program. Cause: The Organization was not familiar with the reporting requirements Effect: Non-compliance with requirements Identification as repeat finding, if applicable: not applicable Recommendation: Even though the Organization no longer has subrecipients for the Head Start program, we recommend that the Organization put policies in place to complete FFATA reporting if in the future they have subrecipients. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.