FAC Explorer

Audit 298691

FY End
2022-06-30
Total Expended
$2.06M
Findings
2
Programs
2
Organization: Mid-Bronx Ccrpearly Childhood Center, Inc. (NY)
Year: 2022 Accepted: 2024-03-27
Auditor: Galleros Robinson Certified Public Accountants LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
386295 2022-002 - Yes P
962737 2022-002 - Yes P

Programs

ALN Program Spent Major Findings
93.600 Title V Head Start Program $1.91M Yes 1
10.558 Child and Adult Care Food Program $142,648 - 0

Contacts

Name Title Type
WU8ES4X5KVL5 Luzviminda Ongteco Auditee
7185888200 Leonora Galleros Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Mid-Bronx CCRP Early Childhood Center, Inc. (the “Organization”) under programs of the federal government for the year ended June 30, 2022. The information in the 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”). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in, the preparation of financial statements. 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: Y Rate Explanation: In the absence of an approved rate, the Organization has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2022-002
Criteria or Specific Requirement The New York City Division of Early Childhood Education and the U.S. Department of Health and Human Services requires that all accounts payable be liquidated within 90 Days after the end of the Head Start Program reporting period. Condition The Organization has payables which were not liquidated within 90 days after June 30, 2022. A similar condition was noted in the prior year. Cause and Effect The Organization failed to liquidate accounts payable within the prescribed liquidation period. Questioned cost None Recommendation Liquidate all obligations on a timely basis, as required by contract requirements. Views of Responsible Officials and Planned Corrective Action Management agrees with the recommendation. Refer to Page 51 for the Corrective Action Plan.
Finding 2022-002
Criteria or Specific Requirement The New York City Division of Early Childhood Education and the U.S. Department of Health and Human Services requires that all accounts payable be liquidated within 90 Days after the end of the Head Start Program reporting period. Condition The Organization has payables which were not liquidated within 90 days after June 30, 2022. A similar condition was noted in the prior year. Cause and Effect The Organization failed to liquidate accounts payable within the prescribed liquidation period. Questioned cost None Recommendation Liquidate all obligations on a timely basis, as required by contract requirements. Views of Responsible Officials and Planned Corrective Action Management agrees with the recommendation. Refer to Page 51 for the Corrective Action Plan.