Audit 303734

FY End

2021-12-31

Total Expended

$917,683

Findings

4

Programs

2

Organization: Roosevelt Fire District (NY)

Year: 2021 Accepted: 2024-04-17

Auditor: Pkf O'Connor Davies

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
393569	2021-001	Significant Deficiency	-	L
393570	2021-001	Significant Deficiency	-	L
970011	2021-001	Significant Deficiency	-	L
970012	2021-001	Significant Deficiency	-	L

ALN	Program	Spent	Major	Findings
97.044	Assistance to Firefighters Grant	$904,762	Yes	1
97.044	Assistance to Firefigthers Grant-Covid Supplies	$12,921	Yes	1

Contacts

Name	Title	Type
Z8U4CAH1Q798	Michele Zagorski	Auditee
8454546299	Jeff Shaver	Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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 District has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards ("Schedule") includes the federal award activity of the Roosevelt Fire District, Dutchess County, New York (“District”) under programs of the federal government for the year ended December 31, 2021. The information in this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations 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 District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District.

Finding Details

Finding 2021-001

Criteria: Title 2 CFR § 200.512 (a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires non-federal entities that expend $750,000 or more in federal awards during the entity’s fiscal year to have a single audit for that year, which must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report, or nine months after the end of the audit period. Condition: During fiscal year ended December 31, 2021, the District expended more than $750,000 in federal awards. The single audit for this fiscal year was not submitted by the statutory due dates. Effect: The District was not in compliance with Title 2 CFR § 200.512 (a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation: We recommend the District ensure that federal single audits are completed and submitted timely. Views of Responsible Officials – See corrective action plan.

Finding 2021-001

Criteria: Title 2 CFR § 200.512 (a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires non-federal entities that expend $750,000 or more in federal awards during the entity’s fiscal year to have a single audit for that year, which must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report, or nine months after the end of the audit period. Condition: During fiscal year ended December 31, 2021, the District expended more than $750,000 in federal awards. The single audit for this fiscal year was not submitted by the statutory due dates. Effect: The District was not in compliance with Title 2 CFR § 200.512 (a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation: We recommend the District ensure that federal single audits are completed and submitted timely. Views of Responsible Officials – See corrective action plan.

Finding 2021-001

Criteria: Title 2 CFR § 200.512 (a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires non-federal entities that expend $750,000 or more in federal awards during the entity’s fiscal year to have a single audit for that year, which must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report, or nine months after the end of the audit period. Condition: During fiscal year ended December 31, 2021, the District expended more than $750,000 in federal awards. The single audit for this fiscal year was not submitted by the statutory due dates. Effect: The District was not in compliance with Title 2 CFR § 200.512 (a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation: We recommend the District ensure that federal single audits are completed and submitted timely. Views of Responsible Officials – See corrective action plan.

Finding 2021-001

Criteria: Title 2 CFR § 200.512 (a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires non-federal entities that expend $750,000 or more in federal awards during the entity’s fiscal year to have a single audit for that year, which must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report, or nine months after the end of the audit period. Condition: During fiscal year ended December 31, 2021, the District expended more than $750,000 in federal awards. The single audit for this fiscal year was not submitted by the statutory due dates. Effect: The District was not in compliance with Title 2 CFR § 200.512 (a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation: We recommend the District ensure that federal single audits are completed and submitted timely. Views of Responsible Officials – See corrective action plan.