Audit 306529

FY End

2023-06-30

Total Expended

$975,951

Findings

4

Programs

2

Organization: Chinatown Manpower Project, INC (NY)

Year: 2023 Accepted: 2024-05-17

Auditor: Condon O'Meara McGinty and Donnelly LLP

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
397179	2023-001	-	Yes	L
397180	2023-001	-	Yes	L
973621	2023-001	-	Yes	L
973622	2023-001	-	Yes	L

ALN	Program	Spent	Major	Findings
17.259	Wia Youth Activities	$910,775	Yes	1
93.569	Community Services Block Grant	$65,176	-	1

Contacts

Name	Title	Type
GBPUBWWTAMY3	Shaleeza Narain	Auditee
6462929664	Matthew P. O'Dell	Auditor
No contacts on file

Notes to SEFA

Title: Basis of presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Chinatown Manpower Project, Inc. (“CMP”) 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 Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of CMP, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CMP. De Minimis Rate Used: N Rate Explanation: THE AUDITEE DID NOT USE THE DE MINIMIS COST RATE. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Chinatown Manpower Project, Inc. (“CMP”) 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 Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of CMP, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CMP.

Title: Summary of significant accounting policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Chinatown Manpower Project, Inc. (“CMP”) 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 Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of CMP, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CMP. De Minimis Rate Used: N Rate Explanation: THE AUDITEE DID NOT USE 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.

Title: Indirect cost rate Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Chinatown Manpower Project, Inc. (“CMP”) 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 Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of CMP, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CMP. De Minimis Rate Used: N Rate Explanation: THE AUDITEE DID NOT USE THE DE MINIMIS COST RATE. CMP has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001

Finding 2022-001: Reporting Criteria: The Uniform Guidance states that the reporting package (which includes the audit reports) must be submitted no later than 30 days after the reports are received from the auditors but no later than nine months after the end of the audit period to the Federal Audit Clearinghouse. The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. If the reporting package is late, a recipient is disqualified from being a low-risk auditee. Statement of Condition: CMP submitted the data collection more than nine months after the year ended June 30, 2023. Questioned Costs: None. Cause: There was a high turnover in Fiscal Department Staffing following the end of the 2022 fiscal year. Effect: CMP was not able to adhere to the submission requirements in the Criteria section above. Recommendation: We recommend that CMP continue its process of identifying an appropriate candidate to bring the Organization back in line with filing requirements.

Finding 2023-001

Finding 2022-001: Reporting Criteria: The Uniform Guidance states that the reporting package (which includes the audit reports) must be submitted no later than 30 days after the reports are received from the auditors but no later than nine months after the end of the audit period to the Federal Audit Clearinghouse. The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. If the reporting package is late, a recipient is disqualified from being a low-risk auditee. Statement of Condition: CMP submitted the data collection more than nine months after the year ended June 30, 2023. Questioned Costs: None. Cause: There was a high turnover in Fiscal Department Staffing following the end of the 2022 fiscal year. Effect: CMP was not able to adhere to the submission requirements in the Criteria section above. Recommendation: We recommend that CMP continue its process of identifying an appropriate candidate to bring the Organization back in line with filing requirements.

Finding 2023-001

Finding 2022-001: Reporting Criteria: The Uniform Guidance states that the reporting package (which includes the audit reports) must be submitted no later than 30 days after the reports are received from the auditors but no later than nine months after the end of the audit period to the Federal Audit Clearinghouse. The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. If the reporting package is late, a recipient is disqualified from being a low-risk auditee. Statement of Condition: CMP submitted the data collection more than nine months after the year ended June 30, 2023. Questioned Costs: None. Cause: There was a high turnover in Fiscal Department Staffing following the end of the 2022 fiscal year. Effect: CMP was not able to adhere to the submission requirements in the Criteria section above. Recommendation: We recommend that CMP continue its process of identifying an appropriate candidate to bring the Organization back in line with filing requirements.

Finding 2023-001

Finding 2022-001: Reporting Criteria: The Uniform Guidance states that the reporting package (which includes the audit reports) must be submitted no later than 30 days after the reports are received from the auditors but no later than nine months after the end of the audit period to the Federal Audit Clearinghouse. The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. If the reporting package is late, a recipient is disqualified from being a low-risk auditee. Statement of Condition: CMP submitted the data collection more than nine months after the year ended June 30, 2023. Questioned Costs: None. Cause: There was a high turnover in Fiscal Department Staffing following the end of the 2022 fiscal year. Effect: CMP was not able to adhere to the submission requirements in the Criteria section above. Recommendation: We recommend that CMP continue its process of identifying an appropriate candidate to bring the Organization back in line with filing requirements.