FAC Explorer

Audit 306505

FY End
2023-06-30
Total Expended
$2.52M
Findings
4
Programs
7
Organization: Lifebridge Community Services, Inc. and Subsidiary (CT)
Year: 2023 Accepted: 2024-05-17
Auditor: Pkf O'Connor Davies LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
397160 2023-001 Significant Deficiency - L
397161 2023-001 Significant Deficiency - L
973602 2023-001 Significant Deficiency - L
973603 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.29M Yes 1
93.053 Nutrition Services Incentive Program $240,178 Yes 1
93.791 Money Follows the Person Rebalancing Demonstration $107,400 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $88,219 - 0
16.575 Crime Victim Assistance $78,908 - 0
93.667 Social Services Block Grant $73,927 - 0
14.218 Community Development Block Grants/entitlement Grants $8,300 - 0

Contacts

Name Title Type
MLETKLS6K6C1 Frank Farias Auditee
2033685517 Heather Smith-Jaser 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 REIMBURSMENT. De Minimis Rate Used: N Rate Explanation: LIFEBRIDGE HAS ELECTED NOT TO USE THE 10% DE MINIMUS INDIRECT COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE. THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (THE "SCHEDULE") INCLUDES THE FEDERAL AWARD ACTIVITY OF LIFEBRIDGE COMMUNITY SERVICES, INC. AND SUBSIDIARY ("LIFEBRIDGE") UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED JUNE 30, 2023. 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 LIFEBRIDGE. IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN NET ASSETS, OR CASH FLOWS OF LIFEBRIDGE.

Finding Details

Finding 2023-001
Federal Program: 93.045 Special Programs for the Aging, Title III, Part C, Nutrition Services and 93.053 Nutrition Services Incentive Program Criteria: LifeBridge’s 2022 Uniform Guidance submission to the Federal Audit Clearinghouse (“FAC”) was due within nine months of its year end. Condition: LifeBridge’s Uniform Guidance submission to the FAC was not filed on time within nine months of the end of its fiscal year. Cause: Due to turnover and downsizing of the finance department and the resulting revisions of work distribution, the information necessary to file timely was not readily available resulting in a delay in concluding the audit on a timely basis. Context: When performing the 2023 audit we noted that the 2022 Uniform Guidance submission to the FAC was not filed on a timely basis. Questioned Costs: No costs were questioned. Effect: LifeBridge 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, LifeBridge cannot be considered a low risk auditee. Recommendations: We recommend LifeBridge’s Uniform Guidance submission to the FAC be filed within nine months of its year end as required. View of Responsible Officials: See Corrective Action Plan attached.
Finding 2023-001
Federal Program: 93.045 Special Programs for the Aging, Title III, Part C, Nutrition Services and 93.053 Nutrition Services Incentive Program Criteria: LifeBridge’s 2022 Uniform Guidance submission to the Federal Audit Clearinghouse (“FAC”) was due within nine months of its year end. Condition: LifeBridge’s Uniform Guidance submission to the FAC was not filed on time within nine months of the end of its fiscal year. Cause: Due to turnover and downsizing of the finance department and the resulting revisions of work distribution, the information necessary to file timely was not readily available resulting in a delay in concluding the audit on a timely basis. Context: When performing the 2023 audit we noted that the 2022 Uniform Guidance submission to the FAC was not filed on a timely basis. Questioned Costs: No costs were questioned. Effect: LifeBridge 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, LifeBridge cannot be considered a low risk auditee. Recommendations: We recommend LifeBridge’s Uniform Guidance submission to the FAC be filed within nine months of its year end as required. View of Responsible Officials: See Corrective Action Plan attached.
Finding 2023-001
Federal Program: 93.045 Special Programs for the Aging, Title III, Part C, Nutrition Services and 93.053 Nutrition Services Incentive Program Criteria: LifeBridge’s 2022 Uniform Guidance submission to the Federal Audit Clearinghouse (“FAC”) was due within nine months of its year end. Condition: LifeBridge’s Uniform Guidance submission to the FAC was not filed on time within nine months of the end of its fiscal year. Cause: Due to turnover and downsizing of the finance department and the resulting revisions of work distribution, the information necessary to file timely was not readily available resulting in a delay in concluding the audit on a timely basis. Context: When performing the 2023 audit we noted that the 2022 Uniform Guidance submission to the FAC was not filed on a timely basis. Questioned Costs: No costs were questioned. Effect: LifeBridge 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, LifeBridge cannot be considered a low risk auditee. Recommendations: We recommend LifeBridge’s Uniform Guidance submission to the FAC be filed within nine months of its year end as required. View of Responsible Officials: See Corrective Action Plan attached.
Finding 2023-001
Federal Program: 93.045 Special Programs for the Aging, Title III, Part C, Nutrition Services and 93.053 Nutrition Services Incentive Program Criteria: LifeBridge’s 2022 Uniform Guidance submission to the Federal Audit Clearinghouse (“FAC”) was due within nine months of its year end. Condition: LifeBridge’s Uniform Guidance submission to the FAC was not filed on time within nine months of the end of its fiscal year. Cause: Due to turnover and downsizing of the finance department and the resulting revisions of work distribution, the information necessary to file timely was not readily available resulting in a delay in concluding the audit on a timely basis. Context: When performing the 2023 audit we noted that the 2022 Uniform Guidance submission to the FAC was not filed on a timely basis. Questioned Costs: No costs were questioned. Effect: LifeBridge 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, LifeBridge cannot be considered a low risk auditee. Recommendations: We recommend LifeBridge’s Uniform Guidance submission to the FAC be filed within nine months of its year end as required. View of Responsible Officials: See Corrective Action Plan attached.