FAC Explorer

Audit 307046

FY End
2023-12-31
Total Expended
$4.82M
Findings
8
Programs
5
Organization: United Cerebral Palsy Association of the North Country, Inc. (NY)
Year: 2023 Accepted: 2024-05-23
Auditor: Bonadio & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398376 2023-001 - - N
398377 2023-001 - - N
398378 2023-001 - - N
398379 2023-001 - - N
974818 2023-001 - - N
974819 2023-001 - - N
974820 2023-001 - - N
974821 2023-001 - - N

Programs

ALN Program Spent Major Findings
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.70M - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $385,498 - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $287,924 Yes 1
32.006 Covid-19 Telehealth Program $211,440 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $13,661 Yes 1

Contacts

Name Title Type
LX92F6L9EMQ6 Pamela Mahaffy Auditee
3153861156 Tyler Sass Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: This schedule of expenditures of federal awards includes the federal grant activity of United Cerebral Palsy Association of the North Country, Inc., d/b/a Cerebral Palsy Association of the North Country (the Association) and is presented on the accrual basis of accounting. The information in 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. De Minimis Rate Used: N Rate Explanation: The Association did not elect to use the 10% de minimis rate as allowed under the Uninform Guidance. This schedule of expenditures of federal awards includes the federal grant activity of United Cerebral Palsy Association of the North Country, Inc., d/b/a Cerebral Palsy Association of the North Country (the Association) and is presented on the accrual basis of accounting. The information in 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.
Title: Indiret Costs Accounting Policies: This schedule of expenditures of federal awards includes the federal grant activity of United Cerebral Palsy Association of the North Country, Inc., d/b/a Cerebral Palsy Association of the North Country (the Association) and is presented on the accrual basis of accounting. The information in 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. De Minimis Rate Used: N Rate Explanation: The Association did not elect to use the 10% de minimis rate as allowed under the Uninform Guidance. The Association did not elect to use the 10% de minimis rate as allowed under the Uniform Guidance.
Title: Nonmonetary Assistance Accounting Policies: This schedule of expenditures of federal awards includes the federal grant activity of United Cerebral Palsy Association of the North Country, Inc., d/b/a Cerebral Palsy Association of the North Country (the Association) and is presented on the accrual basis of accounting. The information in 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. De Minimis Rate Used: N Rate Explanation: The Association did not elect to use the 10% de minimis rate as allowed under the Uninform Guidance. Nonmonetary assistance is reported in the schedule of expenditures of federal awards at value of the WIC checks redeemed. The total federal share of food distributed by the Association amounted to $1,695,727.
Title: Subrecipients Accounting Policies: This schedule of expenditures of federal awards includes the federal grant activity of United Cerebral Palsy Association of the North Country, Inc., d/b/a Cerebral Palsy Association of the North Country (the Association) and is presented on the accrual basis of accounting. The information in 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. De Minimis Rate Used: N Rate Explanation: The Association did not elect to use the 10% de minimis rate as allowed under the Uninform Guidance. The Association did not provide federal awards to subrecipients for the year ended December 31, 2023.

Finding Details

Finding 2023-001
Finding – Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers) (ALN 93.224) and Affordable Care Act (ACA) Grants for New and Expanded Services under the Health Centers Program (ALN 93.527) Criteria: The Association is required to have a sliding fee scale policy and to provide discounts to patients based on the established policy. Condition: During our audit, we tested a sample of 25 sliding fee scale calculations. No documentation was able to be located for two slides in the sample. Context: We reviewed 25 patient’s files for documentation of sliding fee scale calculations. Cause: Turnover in those handling the sliding fee scale documentation. Effect: The Association is not following its established policy. Recommendation: We recommend that the Association review its sliding fee scale procedures to ensure the documentation is properly maintained.
Finding 2023-001
Finding – Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers) (ALN 93.224) and Affordable Care Act (ACA) Grants for New and Expanded Services under the Health Centers Program (ALN 93.527) Criteria: The Association is required to have a sliding fee scale policy and to provide discounts to patients based on the established policy. Condition: During our audit, we tested a sample of 25 sliding fee scale calculations. No documentation was able to be located for two slides in the sample. Context: We reviewed 25 patient’s files for documentation of sliding fee scale calculations. Cause: Turnover in those handling the sliding fee scale documentation. Effect: The Association is not following its established policy. Recommendation: We recommend that the Association review its sliding fee scale procedures to ensure the documentation is properly maintained.
Finding 2023-001
Finding – Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers) (ALN 93.224) and Affordable Care Act (ACA) Grants for New and Expanded Services under the Health Centers Program (ALN 93.527) Criteria: The Association is required to have a sliding fee scale policy and to provide discounts to patients based on the established policy. Condition: During our audit, we tested a sample of 25 sliding fee scale calculations. No documentation was able to be located for two slides in the sample. Context: We reviewed 25 patient’s files for documentation of sliding fee scale calculations. Cause: Turnover in those handling the sliding fee scale documentation. Effect: The Association is not following its established policy. Recommendation: We recommend that the Association review its sliding fee scale procedures to ensure the documentation is properly maintained.
Finding 2023-001
Finding – Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers) (ALN 93.224) and Affordable Care Act (ACA) Grants for New and Expanded Services under the Health Centers Program (ALN 93.527) Criteria: The Association is required to have a sliding fee scale policy and to provide discounts to patients based on the established policy. Condition: During our audit, we tested a sample of 25 sliding fee scale calculations. No documentation was able to be located for two slides in the sample. Context: We reviewed 25 patient’s files for documentation of sliding fee scale calculations. Cause: Turnover in those handling the sliding fee scale documentation. Effect: The Association is not following its established policy. Recommendation: We recommend that the Association review its sliding fee scale procedures to ensure the documentation is properly maintained.
Finding 2023-001
Finding – Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers) (ALN 93.224) and Affordable Care Act (ACA) Grants for New and Expanded Services under the Health Centers Program (ALN 93.527) Criteria: The Association is required to have a sliding fee scale policy and to provide discounts to patients based on the established policy. Condition: During our audit, we tested a sample of 25 sliding fee scale calculations. No documentation was able to be located for two slides in the sample. Context: We reviewed 25 patient’s files for documentation of sliding fee scale calculations. Cause: Turnover in those handling the sliding fee scale documentation. Effect: The Association is not following its established policy. Recommendation: We recommend that the Association review its sliding fee scale procedures to ensure the documentation is properly maintained.
Finding 2023-001
Finding – Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers) (ALN 93.224) and Affordable Care Act (ACA) Grants for New and Expanded Services under the Health Centers Program (ALN 93.527) Criteria: The Association is required to have a sliding fee scale policy and to provide discounts to patients based on the established policy. Condition: During our audit, we tested a sample of 25 sliding fee scale calculations. No documentation was able to be located for two slides in the sample. Context: We reviewed 25 patient’s files for documentation of sliding fee scale calculations. Cause: Turnover in those handling the sliding fee scale documentation. Effect: The Association is not following its established policy. Recommendation: We recommend that the Association review its sliding fee scale procedures to ensure the documentation is properly maintained.
Finding 2023-001
Finding – Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers) (ALN 93.224) and Affordable Care Act (ACA) Grants for New and Expanded Services under the Health Centers Program (ALN 93.527) Criteria: The Association is required to have a sliding fee scale policy and to provide discounts to patients based on the established policy. Condition: During our audit, we tested a sample of 25 sliding fee scale calculations. No documentation was able to be located for two slides in the sample. Context: We reviewed 25 patient’s files for documentation of sliding fee scale calculations. Cause: Turnover in those handling the sliding fee scale documentation. Effect: The Association is not following its established policy. Recommendation: We recommend that the Association review its sliding fee scale procedures to ensure the documentation is properly maintained.
Finding 2023-001
Finding – Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers) (ALN 93.224) and Affordable Care Act (ACA) Grants for New and Expanded Services under the Health Centers Program (ALN 93.527) Criteria: The Association is required to have a sliding fee scale policy and to provide discounts to patients based on the established policy. Condition: During our audit, we tested a sample of 25 sliding fee scale calculations. No documentation was able to be located for two slides in the sample. Context: We reviewed 25 patient’s files for documentation of sliding fee scale calculations. Cause: Turnover in those handling the sliding fee scale documentation. Effect: The Association is not following its established policy. Recommendation: We recommend that the Association review its sliding fee scale procedures to ensure the documentation is properly maintained.