FAC Explorer

Audit 24109

FY End
2022-09-30
Total Expended
$6.47M
Findings
2
Programs
2
Organization: New York Association on Independent Living, Inc. (NY)
Year: 2022 Accepted: 2023-07-05
Auditor: Cusack & Company CPAS LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33603 2022-001 Significant Deficiency Yes P
610045 2022-001 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
93.791 Money Follows the Person Rebalancing Demonstration $6.26M Yes 1
93.261 National Diabetes Prevention Program: Preventing Type 2 Diabetes Among People at High Risk $211,718 - 0

Contacts

Name Title Type
ED1JV1NT35J3 Robert Peters Auditee
5184654650 Kenneth B. Claflin, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Federal Awards is presented using the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Criteria: The allocation of direct and indirect costs of grants should be reasonable and fair. Condition: The allocation of grant expenses, for which budget approval is pending, were improperly included as administrative expenses and no accrual of grant revenue was recorded. Cause: Allocation system was flawed. Effect: The matching of revenues and expenses to the proper period was not accounted for properly. Recommendation: We recommend that management develop and implement procedures to allocate direct and indirect costs fairly, and to provide a review process for the same.
Finding 2022-001
Criteria: The allocation of direct and indirect costs of grants should be reasonable and fair. Condition: The allocation of grant expenses, for which budget approval is pending, were improperly included as administrative expenses and no accrual of grant revenue was recorded. Cause: Allocation system was flawed. Effect: The matching of revenues and expenses to the proper period was not accounted for properly. Recommendation: We recommend that management develop and implement procedures to allocate direct and indirect costs fairly, and to provide a review process for the same.