FAC Explorer

Audit 23650

FY End
2022-06-30
Total Expended
$3.49M
Findings
4
Programs
20
Organization: Westchester Jewish Community Services, Inc. (NY)
Year: 2022 Accepted: 2023-03-30
Auditor: Galleros Robinson CPA LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
25133 2022-001 Significant Deficiency Yes A
25134 2022-002 Significant Deficiency Yes P
601575 2022-001 Significant Deficiency Yes A
601576 2022-002 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.85M Yes 2
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $325,378 - 0
93.498 Provider Relief Fund $321,137 - 0
93.958 Block Grants for Community Mental Health Services $162,966 - 0
93.590 Community-Based Child Abuse Prevention Grants $143,046 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $118,371 - 0
16.575 Crime Victim Assistance $88,291 - 0
21.019 Coronavirus Relief Fund $83,591 - 0
84.424 Student Support and Academic Enrichment Program $51,102 - 0
84.010 Title I Grants to Local Educational Agencies $50,000 - 0
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $40,478 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $22,426 - 0
84.027 Special Education_grants to States $16,000 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $15,397 - 0
93.558 Temporary Assistance for Needy Families $15,210 - 0
84.425 Education Stabilization Fund $10,250 - 0
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $8,300 - 0
14.218 Community Development Block Grants/entitlement Grants $2,500 - 0
93.658 Foster Care_title IV-E $2,499 - 0
16.888 Consolidated and Technical Assistance Grant Program to Address Children and Youth Experiencing Domestic and Sexual Violence and Engage Men and Boys As Allies $159 - 0

Contacts

Name Title Type
ERLAET29E4J6 Karen Rosenthal Auditee
9147610600 Derek Flanagan 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 were available. De Minimis Rate Used: Y Rate Explanation: The Agency has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Westchester Jewish Community Center, Inc. and Affiliate (the Agency) for the year ended June 30, 2022. The information on 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 Agency, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Agency.
Title: Subrecipients 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 were available. De Minimis Rate Used: Y Rate Explanation: The Agency has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Agency did not make any payments to subrecipients.

Finding Details

Finding 2022-001
Criteria: The federal programs 93.829 require that the distribution of salary and wages charged to federal awards be based on actual employee activity as reflected in personnel activity reports (timesheets), prepared after-the-fact, and includes the total activity for which employees were compensated. Condition and Context: The Agency?s current timesheet does not include the allocation of hours worked by program. Cause: Internal controls over the accurate distribution of hours on the timesheets were not operating effectively or designed properly. Effect: The timesheets do not support the allocation of time charged to the programs.
Finding 2022-002
Criteria: The Uniform Guidance requires that the auditee prepare a SEFA for the period covered by the auditee?s financial statements. At a minimum, the schedule shall: ? List all individual Federal programs by Federal agency. ? Include the name of the pass-through entity and the identifying number assigned by the passthrough entity for all Federal funds expended as a subrecipient. ? Provide the total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listing Number information is not available. Condition and Context: The Agency?s current policies and procedures on the preparation of the SEFA were not detailed enough to ensure all funds were identified as either non-federal, federal, or pass-through federal awards, which resulted in the SEFA provided to the auditors to not accurately reflect certain federal expenditures and Assistance Listing Number information. Cause: Internal controls over the accurate preparation and completeness of the SEFA were not operating effectively. Effect: Delays in identifying whether an award is federally funded could result in errors in accounting, and revenue recognition, disallowed costs, and noncompliance with Uniform Guidance requirements.
Finding 2022-001
Criteria: The federal programs 93.829 require that the distribution of salary and wages charged to federal awards be based on actual employee activity as reflected in personnel activity reports (timesheets), prepared after-the-fact, and includes the total activity for which employees were compensated. Condition and Context: The Agency?s current timesheet does not include the allocation of hours worked by program. Cause: Internal controls over the accurate distribution of hours on the timesheets were not operating effectively or designed properly. Effect: The timesheets do not support the allocation of time charged to the programs.
Finding 2022-002
Criteria: The Uniform Guidance requires that the auditee prepare a SEFA for the period covered by the auditee?s financial statements. At a minimum, the schedule shall: ? List all individual Federal programs by Federal agency. ? Include the name of the pass-through entity and the identifying number assigned by the passthrough entity for all Federal funds expended as a subrecipient. ? Provide the total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listing Number information is not available. Condition and Context: The Agency?s current policies and procedures on the preparation of the SEFA were not detailed enough to ensure all funds were identified as either non-federal, federal, or pass-through federal awards, which resulted in the SEFA provided to the auditors to not accurately reflect certain federal expenditures and Assistance Listing Number information. Cause: Internal controls over the accurate preparation and completeness of the SEFA were not operating effectively. Effect: Delays in identifying whether an award is federally funded could result in errors in accounting, and revenue recognition, disallowed costs, and noncompliance with Uniform Guidance requirements.