FAC Explorer

Audit 298499

FY End
2022-06-30
Total Expended
$1.01M
Findings
2
Programs
1
Organization: Life's Worc, Inc. (NY)
Year: 2022 Accepted: 2024-03-27
Auditor: Bdo USA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
386109 2022-001 - - L
962551 2022-001 - - L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $1.01M Yes 1

Contacts

Name Title Type
DVCQNU28ME87 Jenny Antony Auditee
5167419000 Matthew Becker 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, with the exception of the matter discussed in Note 5 of the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization 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 Life’s W.O.R.C., Inc. and Affiliates (the Organization) under the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program (PRF Program) of the federal government for the year ended June 30, 2022. The information in this Schedule 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), with the exception of the matter discussed in Note 5 below. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
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, with the exception of the matter discussed in Note 5 of the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization 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, with the exception of the matter discussed in Note 5 below.
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, with the exception of the matter discussed in Note 5 of the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: 4. Entity Included in the Schedule 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, with the exception of the matter discussed in Note 5 of the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule includes the following entity as identified by individual tax identification number (TIN) and entity name: TIN# 23-7209731 Entity Life’s W.O.R.C., Inc (See the Notes to the SEFA for table)
Title: 5. Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program 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, with the exception of the matter discussed in Note 5 of the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The total PRF Program expenditures on the Schedule includes $1,006,451 of lost revenues, which are reported in accordance with the terms and conditions included in the Health Resources and Services Administration (HRSA) Post-Payment Notice of Reporting Requirements specific to the PRF Program. Lost revenues is not a permitted concept under accounting principles generally accepted in the United States of America (GAAP). Therefore, an adverse opinion due to a departure from GAAP has been issued on the Schedule.
Title: 6. Donated Personal Protective Equipment (Unaudited) 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, with the exception of the matter discussed in Note 5 of the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. During the year ended June 30, 2022, the Organization did not receive any personal protective equipment.
Title: 7. 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, with the exception of the matter discussed in Note 5 of the financial statements. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization’s management has performed subsequent event procedures through March 18, 2024, which is the date the Schedule was available to be issued, and determined that there were no subsequent events requiring disclosure.

Finding Details

Finding 2022-001
Reporting - Noncompliance Information on Federal Program: U.S. Department of Health and Human Services, Award Listing Number 93.498 Criteria: In accordance with 2 CFR Section 200.512(a), audits of an entity's schedule of expenditures of federal awards must be completed, and the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package for the year ended June 30, 2022, was not filed by the deadline of March 31, 2023, to the U.S. Department of Health and Human Services and Federal Audit Clearinghouse. Questioned Costs: None noted. Cause: Although the Schedule and notes thereto were prepared accurately and timely, the current phase of the federal award and evolvement of compliance guidance caused the Organization to untimely submit the reporting package to the U.S. Department of Health and Human Services. Effect: The reporting package for the year ended June 30, 2022, was not accessible to the U.S. Department of Health and Human Services and Federal Audit Clearinghouse in a timely manner. Context: The reporting package for the year ended June 30, 2022 was filed late to the U.S. Department of Health and Human Services and Federal Audit Clearinghouse. Recommendation: We recommend that the Organization adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit and reporting package are electronically filed with the U.S. Department of Health and Human Services and Federal Audit Clearinghouse within the applicable deadline. Views of Responsible Official: The Organization agrees with the finding identified. The Organization’s response to the finding is described in the accompanying management’s corrective action plan.
Finding 2022-001
Reporting - Noncompliance Information on Federal Program: U.S. Department of Health and Human Services, Award Listing Number 93.498 Criteria: In accordance with 2 CFR Section 200.512(a), audits of an entity's schedule of expenditures of federal awards must be completed, and the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package for the year ended June 30, 2022, was not filed by the deadline of March 31, 2023, to the U.S. Department of Health and Human Services and Federal Audit Clearinghouse. Questioned Costs: None noted. Cause: Although the Schedule and notes thereto were prepared accurately and timely, the current phase of the federal award and evolvement of compliance guidance caused the Organization to untimely submit the reporting package to the U.S. Department of Health and Human Services. Effect: The reporting package for the year ended June 30, 2022, was not accessible to the U.S. Department of Health and Human Services and Federal Audit Clearinghouse in a timely manner. Context: The reporting package for the year ended June 30, 2022 was filed late to the U.S. Department of Health and Human Services and Federal Audit Clearinghouse. Recommendation: We recommend that the Organization adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit and reporting package are electronically filed with the U.S. Department of Health and Human Services and Federal Audit Clearinghouse within the applicable deadline. Views of Responsible Official: The Organization agrees with the finding identified. The Organization’s response to the finding is described in the accompanying management’s corrective action plan.