FAC Explorer

Audit 304725

FY End
2022-06-30
Total Expended
$1.44M
Findings
2
Programs
2
Organization: United Community Centers INC (NY)
Year: 2022 Accepted: 2024-04-26
Auditor: Vargas & Rivera LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
394823 2022-001 - - L
971265 2022-001 - - L

Programs

ALN Program Spent Major Findings
93.982 Mental Health Disaster Assistance and Emergency Mental Health $1.38M Yes 1
10.558 Child and Adult Care Food Program $53,639 - 0

Contacts

Name Title Type
C1D7WQK817G4 Gaudi Polanco Mendoza Auditee
7162629310 Luis Rivera Auditor
No contacts on file

Notes to SEFA

Title: NOTE 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. 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 United Community Centers, 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 United Community Centers, Inc. it is not intended to and does not present the financial position, changes in net assets, or cash flows of the entity.
Title: NOTE 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. 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.
Title: Note 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. United Community Centers, Inc. does not have a federally negotiated indirect cost rate and has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
Federal Assistance Listing Number - 93.982 - Mental Health Disaster Assistance and Emergency Mental Health Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within nine months of year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the fiscal year ended June 30, 2022. 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, and therefore, the Organization cannot be considered a low risk auditee. Context: When performing our audit, we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: There were personnel changes within the Organization which caused a delay in concluding the audit on a timely basis. Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Correction Action Plan.
Finding 2022-001
Federal Assistance Listing Number - 93.982 - Mental Health Disaster Assistance and Emergency Mental Health Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within nine months of year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the fiscal year ended June 30, 2022. 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, and therefore, the Organization cannot be considered a low risk auditee. Context: When performing our audit, we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: There were personnel changes within the Organization which caused a delay in concluding the audit on a timely basis. Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Correction Action Plan.