FAC Explorer

Audit 293410

FY End
2023-06-30
Total Expended
$1.28M
Findings
2
Programs
8
Organization: Services and Advocacy for Gay, Lesbian, Bisexual, and Transgender Elders, Inc. (NY)
Year: 2023 Accepted: 2024-03-04
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
372111 2023-001 Significant Deficiency - C
948553 2023-001 Significant Deficiency - C

Programs

ALN Program Spent Major Findings
19.345 International Programs to Support Democracy, Human Rights and Labor $256,671 Yes 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $164,307 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $131,989 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $131,209 - 0
93.053 Nutrition Services Incentive Program $75,356 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $14,322 Yes 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $13,298 - 0
93.334 The Healthy Brain Initiative: Technical Assistance to Implement Public Health Actions Related to Cognitive Health, Cognitive Impairment, and Caregiving at the State and Local Levels $10,915 - 0

Contacts

Name Title Type
MXNBTYJ1J9M1 David Rivera-Garcia Auditee
2127412247 Bill Loughery Auditor
No contacts on file

Notes to SEFA

Title: RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) presents the activity of all federal award programs of SAGE. The information in the SEFA 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 (Uniform Guidance). Therefore, some amounts presented in the SEFA may differ from amounts in, or used in the preparation of, the basic financial statements. All federal awards passed through from governmental agencies or nonprofit organizations are included on the SEFA. BASIS OF ACCOUNTING The accompanying SEFA is presented using the accrual basis of accounting. The amounts reported in this schedule as expenditures may differ from certain financial reports submitted to funding agencies because those reports may be submitted on either a cash or a modified accrual basis of accounting. De Minimis Rate Used: Y Rate Explanation: SAGE has elected to use the 10% de minimis indirect cost rate allowed under the Uniform .Guidance. Federal award expenditures are reported on the statement of activities as government grants and contracts. In certain programs, the expenditures reported in the basic financial statements may differ from the expenditures reported in the SEFA due to program expenditures exceeding grant or contract budget limitations not included as federal awards.

Finding Details

Finding 2023-001
Federal Program Name: International Programs to Support Democracy, Human Rights, and Labor Assistance Listing Number: 19.345 Federal Award Identification Number and Year: S-LMAQM-21-GR-3217 - 2023 Award Period: August 19, 2021 through August 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires recipients of federal grants to establish internal controls to over cash drawdown requests to minimize the risk of errors and time between drawdown of funds compared to the expenditure of the funds. Condition: During our testing, we noted a lack of internal controls designed to ensure the cash management requirements are being met as per 2 CFR Part 200. Questioned costs: None Context: We noted through our testing of drawdowns that there is no review or approval of drawdown requests. The same individual is both calculating the drawdown requests and initiating the requests without formal review or documentation of approval. Cause: Lack of internal control processes Effect: The auditor noted no instances of noncompliance with the provisions of cash management; however, the lack of internal controls over this compliance requirement provides an opportunity for noncompliance. Recommendation: We recommend that internal controls are designed to ensure an adequate review and approval process is in place before submission of any drawdown requests. Views of responsible officials: There is no disagreement with the audit finding. See Corrective Action Plan.
Finding 2023-001
Federal Program Name: International Programs to Support Democracy, Human Rights, and Labor Assistance Listing Number: 19.345 Federal Award Identification Number and Year: S-LMAQM-21-GR-3217 - 2023 Award Period: August 19, 2021 through August 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires recipients of federal grants to establish internal controls to over cash drawdown requests to minimize the risk of errors and time between drawdown of funds compared to the expenditure of the funds. Condition: During our testing, we noted a lack of internal controls designed to ensure the cash management requirements are being met as per 2 CFR Part 200. Questioned costs: None Context: We noted through our testing of drawdowns that there is no review or approval of drawdown requests. The same individual is both calculating the drawdown requests and initiating the requests without formal review or documentation of approval. Cause: Lack of internal control processes Effect: The auditor noted no instances of noncompliance with the provisions of cash management; however, the lack of internal controls over this compliance requirement provides an opportunity for noncompliance. Recommendation: We recommend that internal controls are designed to ensure an adequate review and approval process is in place before submission of any drawdown requests. Views of responsible officials: There is no disagreement with the audit finding. See Corrective Action Plan.