FAC Explorer

Audit 303816

FY End
2022-06-30
Total Expended
$1.08M
Findings
2
Programs
3
Organization: Immigrant Social Services, Inc. (NY)
Year: 2022 Accepted: 2024-04-17
Auditor: Vargas & Rivera LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
393681 2022-002 - - L
970123 2022-002 - - L

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $556,788 Yes 1
93.575 Child Care and Development Block Grant $423,802 - 0
93.558 Temporary Assistance for Needy Families $103,180 - 0

Contacts

Name Title Type
F9VALJMF9NP8 Beatrice Chen Auditee
2125711846 Luis Carlos Rivera Auditor
No contacts on file

Notes to SEFA

Title: 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Immigrant Social Services, Inc. under programs 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). Because the schedule presents only a selected portion of the operations of Immigrant Social Services, Inc. it is not intended to and does not present the financial position, changes in net assets, or cash flows of the entity.

Finding Details

Finding 2022-002
Federal Assistance Listing Number - 93.959 - Block Grants for Prevention and Treatment of Substance Abuse Criteria: § 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended June 30, 2022. Cause: The Organization did not have controls in place to verify that they have expended over $750,000 in federal awards to qualify for a single audit. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end. Recommendation: We recommend the Organization to establish a system for identifying the source of all grants. In addition, if the expenditures of federal awards exceed $750,000, they should begin preparing for the single audit and applicable compliance requirements. Views of Responsible Officials and Planned Corrective Actions: See attached Correction Action Plan.
Finding 2022-002
Federal Assistance Listing Number - 93.959 - Block Grants for Prevention and Treatment of Substance Abuse Criteria: § 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended June 30, 2022. Cause: The Organization did not have controls in place to verify that they have expended over $750,000 in federal awards to qualify for a single audit. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end. Recommendation: We recommend the Organization to establish a system for identifying the source of all grants. In addition, if the expenditures of federal awards exceed $750,000, they should begin preparing for the single audit and applicable compliance requirements. Views of Responsible Officials and Planned Corrective Actions: See attached Correction Action Plan.