FAC Explorer

Audit 30581

FY End
2022-06-30
Total Expended
$2.31M
Findings
4
Programs
2
Organization: Community Programs of Westchester Jewish Community Services, Inc. (NY)
Year: 2022 Accepted: 2023-09-29
Auditor: Galleros Robinson CPA LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34981 2022-002 Significant Deficiency - N
34982 2022-001 - - A
611423 2022-002 Significant Deficiency - N
611424 2022-001 - - A

Programs

ALN Program Spent Major Findings
14.181 Supportive Housing for Persons with Disabilities $1.49M Yes 1
93.498 Provider Relief Fund $823,676 Yes 1

Contacts

Name Title Type
USJAMAVJHK85 Karen Rosenthal Auditee
9147610600 Derek Flanagan 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 were available. Included as expenditures is $179,427 of Lost Revenue as defined under the Provider Relief Fund regulations. De Minimis Rate Used: N Rate Explanation: The Agency has not elected 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 Community Programs of Westchester Jewish Community Services and Affiliates (the Agency) for the year ended June 30, 2022. The information on this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Agency, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Agency.
Title: Subrecipients 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 were available. Included as expenditures is $179,427 of Lost Revenue as defined under the Provider Relief Fund regulations. De Minimis Rate Used: N Rate Explanation: The Agency has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Agency did not make any payments to subrecipients.
Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distri 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 were available. Included as expenditures is $179,427 of Lost Revenue as defined under the Provider Relief Fund regulations. De Minimis Rate Used: N Rate Explanation: The Agency has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. For the US Department of Health and Human Services (HHS) awards related to the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated the amounts on the schedule be reported corresponding to reporting requirements of the HRSA PRF Reporting Portal. Payments from HHS for PRF are assigned to 'Payment Received Periods' (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability).The schedule includes $280,212 received from HHS on December 18, 2020 and $543,465 received from HHS on March 3, 2021. In accordance with guidance from HHS, these amounts are presented as Period 2 and 3, respectively, in the HRSA PRF Reporting portal.

Finding Details

Finding 2022-002
Finding 2022-002,_Replacement Reserve Deposits (Assistance Listing No. 14.181) Criteria: The federal program 14.181 requires that the Owner establish and maintain a replacement reserve to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be deposited in a federally insured depository in an interest-bearing account. An amount as required by HUD will be deposited monthly in the reserve fund. Condition and Context: Deposits into the reserve account were not made monthly. The total required deposits were made by the end of the fiscal year, where 5 out of the 12 deposits were made late. Cause: There was turnover in staff during the year, and the new staff was not aware of the monthly deposit requirement. Effect: The Organization was not in compliance with the monthly deposit requirement. Identification as a repeat finding: No. Questioned costs: None. Recommendation: We recommend that the Organization create a compliance policy manual that documents compliance requirements. View of responsible officials: To address this issue the monthly replacement reserve bank transfers have been set up in the banking system as ongoing automatic recurring transfers. A separate Financial Close and Compliance Checklist will be put in place for Maple- Claremont and a step is will be added to the to reconcile cash (review and post recurring bank transfer activity) quarterly. An additional step will be added to assess any future changes to the replacement reserve transfer levels when the Contract renews annually.
Finding 2022-001
Finding 2022-001, Allowable Costs (Assistance Listing 93.498 Provider Relief Fund Criteria: The federal program 93.498 requires that the costs incurred are used to prevent, prepare for, or respond to coronavirus. Condition and Context: We tested 60 transactions and noted one exception. The Agency?s purchased items in one transaction that were not used for their intended purpose. Cause: Electronic tablets were purchased with the intent to facilitate communications between the Agency?s residents with developmental disabilities and their families. At the time the items were purchased on-site visits were not permitted due to coronavirus. Effect: Equipment charged to the federal funds were not used for their intended purpose. Identification as a repeat finding: No. Questioned costs: $13,214.60. Recommendation: We recommend that the Agency review their policies to assure that expenditures are charged to programs in accordance with regulations. View of responsible officials: The tablets were purchased for a legitimate COVID purpose, to allow, during a period of restricted visitation, community residence individuals to communicate with their families. This type of communication is essential for the well-being of the individuals. After the tablets were purchased but before they were deployed, family members themselves purchased tablets for the individuals in the residences. The tablets did not need to be deployed and except for two have been unused since purchase. Future use of the tablets is ear marked for use in the group homes. The Agency incurred costs to prevent, prepare for, or respond to the coronavirus in excess of Provider Relief Funds received. Had Provider Relief Funds not been used for the tablets in question, the Provider Relief funds would have been used for other appropriate costs. The Agency will review their policies to assure that expenditures charged to programs are used for intended purposes.
Finding 2022-002
Finding 2022-002,_Replacement Reserve Deposits (Assistance Listing No. 14.181) Criteria: The federal program 14.181 requires that the Owner establish and maintain a replacement reserve to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be deposited in a federally insured depository in an interest-bearing account. An amount as required by HUD will be deposited monthly in the reserve fund. Condition and Context: Deposits into the reserve account were not made monthly. The total required deposits were made by the end of the fiscal year, where 5 out of the 12 deposits were made late. Cause: There was turnover in staff during the year, and the new staff was not aware of the monthly deposit requirement. Effect: The Organization was not in compliance with the monthly deposit requirement. Identification as a repeat finding: No. Questioned costs: None. Recommendation: We recommend that the Organization create a compliance policy manual that documents compliance requirements. View of responsible officials: To address this issue the monthly replacement reserve bank transfers have been set up in the banking system as ongoing automatic recurring transfers. A separate Financial Close and Compliance Checklist will be put in place for Maple- Claremont and a step is will be added to the to reconcile cash (review and post recurring bank transfer activity) quarterly. An additional step will be added to assess any future changes to the replacement reserve transfer levels when the Contract renews annually.
Finding 2022-001
Finding 2022-001, Allowable Costs (Assistance Listing 93.498 Provider Relief Fund Criteria: The federal program 93.498 requires that the costs incurred are used to prevent, prepare for, or respond to coronavirus. Condition and Context: We tested 60 transactions and noted one exception. The Agency?s purchased items in one transaction that were not used for their intended purpose. Cause: Electronic tablets were purchased with the intent to facilitate communications between the Agency?s residents with developmental disabilities and their families. At the time the items were purchased on-site visits were not permitted due to coronavirus. Effect: Equipment charged to the federal funds were not used for their intended purpose. Identification as a repeat finding: No. Questioned costs: $13,214.60. Recommendation: We recommend that the Agency review their policies to assure that expenditures are charged to programs in accordance with regulations. View of responsible officials: The tablets were purchased for a legitimate COVID purpose, to allow, during a period of restricted visitation, community residence individuals to communicate with their families. This type of communication is essential for the well-being of the individuals. After the tablets were purchased but before they were deployed, family members themselves purchased tablets for the individuals in the residences. The tablets did not need to be deployed and except for two have been unused since purchase. Future use of the tablets is ear marked for use in the group homes. The Agency incurred costs to prevent, prepare for, or respond to the coronavirus in excess of Provider Relief Funds received. Had Provider Relief Funds not been used for the tablets in question, the Provider Relief funds would have been used for other appropriate costs. The Agency will review their policies to assure that expenditures charged to programs are used for intended purposes.