FAC Explorer

Audit 298014

FY End
2023-06-30
Total Expended
$2.84M
Findings
4
Programs
9
Organization: The Queens Borough Public Library (NY)
Year: 2023 Accepted: 2024-03-26
Auditor: Bdo USA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384972 2023-001 - - H
384973 2023-002 - - E
961414 2023-001 - - H
961415 2023-002 - - E

Programs

ALN Program Spent Major Findings
84.002 Adult Education - Basic Grants to States $2.15M Yes 1
45.309 Museum Grants for African American History and Culture $227,593 Yes 1
45.310 Grants to States $149,080 - 0
93.569 Community Services Block Grant $118,615 - 0
32.009 Emergency Connectivity Fund Program $107,790 - 0
21.016 Equitable Sharing $43,816 - 0
45.169 Promotion of the Humanities_office of Digital Humanities $17,969 - 0
45.312 National Leadership Grants $13,509 - 0
45.313 Laura Bush 21st Century Librarian Program $6,773 - 0

Contacts

Name Title Type
N5R9G4NAY6X5 Stephen MacK Auditee
7189900864 Ritesh Lall Auditor
No contacts on file

Notes to SEFA

Title: 1. 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. De Minimis Rate Used: N Rate Explanation: The Library has elected not 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 The Queens Borough Public Library and Affiliate (the Library) under programs of the federal government for the year ended June 30, 2023. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Library, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of the Library.
Title: 2. Summary of Significant Accounting Policies 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. De Minimis Rate Used: N Rate Explanation: The Library has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. 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.
Title: 3. Indirect Cost Rate 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. De Minimis Rate Used: N Rate Explanation: The Library has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Library has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: 4. Subsequent Events 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. De Minimis Rate Used: N Rate Explanation: The Library has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Library has evaluated subsequent events occurring after the consolidated financial statements date of June 30, 2023, through September 15, 2023, except for our report on the supplemental schedule of expenditures of federal awards, for which the subsequent events date is March 26, 2024, which is the date these consolidated financial statements were available to be issued. No events arose during those periods that would require adjustments or additional disclosures.

Finding Details

Finding 2023-001
Finding Number: 2023-001 – Period of Performance Information on Federal Program: National Endowment for the Humanities ALN: 45.309 ALN Name: Museum Grants for African American History and Culture Context: During testing we identified a 2024 expense in the amount of $24,323 which was inaccurately recorded in fiscal year 2023. Criteria: An entity may charge to the Federal award only allowable costs incurred during the approved budget period of a Federal award’s period of performance (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition: A fiscal year 2024 expense in the amount of $24,323 was inaccurately recorded in fiscal year 2023. Cause: Policies and procedures were not adhered to ensure expenses are recorded in the correct period. Effect or Potential Effect: Expenses of $24,323 were improperly recorded in fiscal year 2023. Questioned Costs: N/A Recommendation: We recommend that the Library ensure its policies and procedures are followed on a consistent basis to ensure the proper recording of expenses in the correct period. Views of Responsible Officials: The Library agrees with the finding. The Library continues to take steps to improve this process. See the Library’s further response to this finding as described in the accompanying management's planned corrective actions, Appendix A.
Finding 2023-002
Finding Number: 2023-002 – Eligibility Information on Federal Program: U.S. Department of Education ALN: 84.002 ALN Name: Adult Education – Basic Grants to States Context: It was identified that one sampled individual who received services under the program did not meet the age requirement stipulated by program guidelines. Criteria: According to the compliance supplement for ALN 84.002, eligible individuals must be at least 16 years of age to qualify for the program. Condition: A sampled individual received program services despite being below the specified age requirement outlined in the compliance supplement. Cause: There was an oversight of the eligibility criteria during the enrollment process. Effect or Potential Effect: Expenses of $21 were improperly charged to the program for the services provided to this individual. Questioned Costs: $21 based on the samples tested Recommendation: We recommend that the Library implement policies and procedures to ensure that staff involved in the enrollment process have a clear understanding of the eligibility criteria. Additionally, the Library should implement a documentation and verification process to confirm enrolled individuals meet the specified eligibility criteria prior to receiving program services. Views of Responsible Officials: The Library agrees with the finding. The Library continues to take steps to improve this process. See the Library’s further response to this finding as described in the accompanying management's planned corrective actions, Appendix A.
Finding 2023-001
Finding Number: 2023-001 – Period of Performance Information on Federal Program: National Endowment for the Humanities ALN: 45.309 ALN Name: Museum Grants for African American History and Culture Context: During testing we identified a 2024 expense in the amount of $24,323 which was inaccurately recorded in fiscal year 2023. Criteria: An entity may charge to the Federal award only allowable costs incurred during the approved budget period of a Federal award’s period of performance (2 CFR sections 200.308, 200.309, and 200.403(h)). Condition: A fiscal year 2024 expense in the amount of $24,323 was inaccurately recorded in fiscal year 2023. Cause: Policies and procedures were not adhered to ensure expenses are recorded in the correct period. Effect or Potential Effect: Expenses of $24,323 were improperly recorded in fiscal year 2023. Questioned Costs: N/A Recommendation: We recommend that the Library ensure its policies and procedures are followed on a consistent basis to ensure the proper recording of expenses in the correct period. Views of Responsible Officials: The Library agrees with the finding. The Library continues to take steps to improve this process. See the Library’s further response to this finding as described in the accompanying management's planned corrective actions, Appendix A.
Finding 2023-002
Finding Number: 2023-002 – Eligibility Information on Federal Program: U.S. Department of Education ALN: 84.002 ALN Name: Adult Education – Basic Grants to States Context: It was identified that one sampled individual who received services under the program did not meet the age requirement stipulated by program guidelines. Criteria: According to the compliance supplement for ALN 84.002, eligible individuals must be at least 16 years of age to qualify for the program. Condition: A sampled individual received program services despite being below the specified age requirement outlined in the compliance supplement. Cause: There was an oversight of the eligibility criteria during the enrollment process. Effect or Potential Effect: Expenses of $21 were improperly charged to the program for the services provided to this individual. Questioned Costs: $21 based on the samples tested Recommendation: We recommend that the Library implement policies and procedures to ensure that staff involved in the enrollment process have a clear understanding of the eligibility criteria. Additionally, the Library should implement a documentation and verification process to confirm enrolled individuals meet the specified eligibility criteria prior to receiving program services. Views of Responsible Officials: The Library agrees with the finding. The Library continues to take steps to improve this process. See the Library’s further response to this finding as described in the accompanying management's planned corrective actions, Appendix A.