FAC Explorer

Audit 307704

FY End
2023-08-31
Total Expended
$55.17M
Findings
6
Programs
66
Organization: Sunset Park Health Council, Inc. Dba Family Health Centers at Nyu Lang (NY)
Year: 2023 Accepted: 2024-05-31
Auditor: Pricewaterhousecoopers LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
399078 2023-001 - - L
399079 2023-002 - - F
399080 2023-003 - - L
975520 2023-001 - - L
975521 2023-002 - - F
975522 2023-003 - - L

Programs

ALN Program Spent Major Findings
10.557 Special Supplemental Food Program for Women, Infants and Children $14.59M Yes 0
93.224 Covid-19 American Rescue Plan Act Funding for Health Centers $8.61M - 0
93.224 Community Health Centers, Section 330, Federally Qualified Health Center $8.60M - 0
93.224 Community Health Centers, Section 330h, Federally Qualified Health Center $3.69M - 0
93.527 Community Health Centers, Section 330, Federally Qualified Health Center $2.87M - 0
93.958 Enhanced Treatment and Recovery (entry) Program $2.64M - 0
93.527 Community Health Centers, Section 330h, Federally Qualified Health Center $2.44M - 0
93.526 Health Center Infrastructure Support $1.67M Yes 2
93.527 Covid-19 Fy 2023 Expanded Covid-19 Vaccination (ecv) $1.10M - 0
93.527 Optimizing Virtual Care $1.06M - 0
93.914 Hiv Emergency Relief Project Grants (ryan White Hiv/aids Program Part A) $747,754 Yes 1
93.918 Ryan White, Part C, Outpatient Early Intervention Services Hiv/aids Disease $605,562 - 0
93.939 Healthy Futures: High-Impact Hiv Prevention Program Serving Brooklyn Ny $556,417 - 0
93.060 Sexual Risk Avoidance Education Program $512,245 - 0
93.243 Mat-Pdoa 2.0 (medication Assisted Treatment-Prescription Drug and Opioid Addiction) $495,593 - 0
93.575 Cacfp Congregated Adult and Children Food Program $435,341 - 0
93.870 Miechv Doh Healthy Families $377,657 - 0
93.958 Ontrackny Program $326,642 - 0
93.243 (hiv Cbi)- Hiv Capacity Building Initiative Youth $264,195 - 0
93.243 (mai-Si) -Minority Aids Initiative -Service Integration $255,357 - 0
84.002 Workforce Innovation and Opportunity Act Title II and Welfare Education Program $237,565 - 0
93.924 Community Based Dental Partnership Program, Ryan White, Part F (arizona) $232,276 - 0
93.243 Prevention Navigation Project $182,272 - 0
93.243 Family Health Centers at Nyu Langone Center for Child Trauma Treatment $179,476 - 0
93.059 Postdoctoral Training in General, Pediatric and Public Health Dentistry and Dental Hygiene $175,970 - 0
10.558 Child and Adult Care Food Program $166,358 - 0
84.425 Covid-19 Nyc Early Learn Program $158,141 - 0
32.006 Covid-19 Telehealth Program $156,285 - 0
93.224 Health Center Program Expansion of School Health $141,432 - 0
93.924 Community Based Dental Partnership Program, Ryan White, Part F $131,020 - 0
94.006 Americorps Competitive Grant $121,952 - 0
93.068 Nyc Cancer Outreach Network in Neighborhoods for Equity and Community Translation $121,675 - 0
93.994 School Health Program, Maternal and Child Health Services, Block Grant to States $115,494 - 0
93.918 Ryan White Title III Hiv Capacity Development and Planning Grants $93,640 - 0
93.186 Ruth K. Kirchstein National Research Service Award (nrsa)- Institutional Research $82,461 - 0
93.225 Nyu Training Program in Healthcare Delivery Science and Population Health Research $66,730 - 0
20.513 Section 5310 Program; Enhanced Mobility of Seniors and Individuals with Disabilities $65,952 - 0
94.006 Americorps - Food Security Grant $64,685 - 0
93.235 Central Brooklyn Sexual Risk Avoidance Education (srae) Program $59,766 - 0
93.310 Bridging the Evidence to Practice Gap- Evaluating Practice Facilitation-Supplemental $56,246 - 0
93.307 Ourchild: A Health It Solution to Reduce Minority Health Disparities $56,224 - 0
93.732 Mental & Behavioral Health Education & Training Grants $54,018 - 0
93.870 Miechv Doh Healthy Families -American Recovery $53,840 - 0
93.516 Community Health Worker Training Program $50,903 - 0
97.024 Emergency Food and Shelter Program $42,015 - 0
93.048 Covid-19 National Council Older Adult (ncoa)-Covid-19 and Influenza Vaccination $35,487 - 0
94.006 Americorps $31,736 - 0
93.778 Comprehensive Adolescent Pregnancy Prevention $26,779 - 0
93.866 The Role of Visit Audio Recordings in Triadic Dementia Care $25,311 - 0
94.006 Community Health Care Association of New York State (chcanys) Healthy Futures Corps, Americorp Program $19,351 - 0
93.307 Partners in Control: Using Remote Monitoring Technology with Community Health Workers $19,324 - 0
14.191 Shore Hill Housing Rose Community Management $14,689 - 0
93.307 Randomized Trial of of Community Health Worker Coaching- Black Male Prostate Cancer Screening -Dr. Makarov Grant (nih) $12,323 - 0
93.527 Quality Improvement Fund – Maternal Health $11,724 - 0
93.732 Integrated Substance Use Disorder (sud) Training Program $11,048 - 0
93.837 Maternal Health Implementation Project $6,969 - 0
93.226 Matter 2: An Ai-Driven Approach $5,287 - 0
93.044 Special Programs for the Aging Title III-C2 (nyc Dfta C80) $5,251 - 0
94.006 Community Health Best Practices- Opioid Initiative $4,860 - 0
93.226 Reducing Disparities in Colorectal Cancer Screening $3,929 - 0
93.994 Comprehensive Adolescent Pregnancy Prevention $3,826 - 0
94.006 Americorps- Opportunity CORP $1,579 - 0
93.667 Social Services Block Grant (nyc Dfta C80) $1,444 - 0
93.994 School-Based Dental Sealant Program $582 - 0
93.224 Covid-19 Health Center Coronavirus Aid, Relief, and Economic Security Act Funding $-205 - 0
93.918 Ryan White/aids Program Part C Eis Covid-19 Response $-1,792 - 0

Contacts

Name Title Type
DC4UE8MU2ZE8 Astrid Gonzalez Auditee
7186307047 Kate Corgel Auditor
No contacts on file

Notes to SEFA

Title: 1.         Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) presents the federal grant activity of Sunset Park Health Council, Inc., (d/b/a Family Health Centers at NYU Langone) and its subsidiaries (“Sunset Park”), and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) and therefore, some amounts may differ from amounts presented in, or used in the preparation of Sunset Park’s consolidated financial statements. Assistance Listing Numbers (“ALN”) and pass-through entity identification numbers are provided when available. The expenditures for direct costs are recognized using the cost accounting principles contained in the OMB Uniform Guidance. Under those cost principles, certain types of expenditures are not allowed for reimbursement. De Minimis Rate Used: N Rate Explanation: Sunset Park does not use the 10% de-minimis indirect cost rate for sponsored programs. Sunset Park charges indirect costs to federal awards based on award-specific rates as defined in each grant award. The accompanying schedule of expenditures of federal awards (the “Schedule”) presents the federal grant activity of Sunset Park Health Council, Inc., (d/b/a Family Health Centers at NYU Langone) and its subsidiaries (“Sunset Park”), and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) and therefore, some amounts may differ from amounts presented in, or used in the preparation of Sunset Park’s consolidated financial statements. Assistance Listing Numbers (“ALN”) and pass-through entity identification numbers are provided when available. The expenditures for direct costs are recognized using the cost accounting principles contained in the OMB Uniform Guidance. Under those cost principles, certain types of expenditures are not allowed for reimbursement. Sunset Park does not use the 10% de-minimis indirect cost rate for sponsored programs. Sunset Park charges indirect costs to federal awards based on award-specific rates as defined in each grant award.
Title: 2. Food and Nutrition Awards Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) presents the federal grant activity of Sunset Park Health Council, Inc., (d/b/a Family Health Centers at NYU Langone) and its subsidiaries (“Sunset Park”), and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) and therefore, some amounts may differ from amounts presented in, or used in the preparation of Sunset Park’s consolidated financial statements. Assistance Listing Numbers (“ALN”) and pass-through entity identification numbers are provided when available. The expenditures for direct costs are recognized using the cost accounting principles contained in the OMB Uniform Guidance. Under those cost principles, certain types of expenditures are not allowed for reimbursement. De Minimis Rate Used: N Rate Explanation: Sunset Park does not use the 10% de-minimis indirect cost rate for sponsored programs. Sunset Park charges indirect costs to federal awards based on award-specific rates as defined in each grant award. During the year ended August 31, 2023, Sunset Park participated in the New York State Department of Health, Special Supplemental Food Program for Women, Infants, and Children (“WIC”) through the receipt and distribution of food checks. The United States Department of Agriculture has determined that such WIC food instruments are considered “property in lieu of money” and, accordingly, should be considered part of the subgrant award received by Sunset Park. WIC program funding is comprised of the value of food checks redeemed as well as reimbursement for administrative costs. The WIC program funding has both a federal and state component (from the New York State Department of Health and Human Services). For the year ended August 31, 2023, Sunset Park’s total value of the food checks redeemed was $12,581,406 of which 100% was federally funded, and total administrative costs were $2,076,737, of which 96.9%, $2,012,358, was federally funded. Only the federally funded component of the WIC program is included in the Schedule in ALN 10.557.
Title: 3. Section 330 Grant Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) presents the federal grant activity of Sunset Park Health Council, Inc., (d/b/a Family Health Centers at NYU Langone) and its subsidiaries (“Sunset Park”), and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”) and therefore, some amounts may differ from amounts presented in, or used in the preparation of Sunset Park’s consolidated financial statements. Assistance Listing Numbers (“ALN”) and pass-through entity identification numbers are provided when available. The expenditures for direct costs are recognized using the cost accounting principles contained in the OMB Uniform Guidance. Under those cost principles, certain types of expenditures are not allowed for reimbursement. De Minimis Rate Used: N Rate Explanation: Sunset Park does not use the 10% de-minimis indirect cost rate for sponsored programs. Sunset Park charges indirect costs to federal awards based on award-specific rates as defined in each grant award. As disclosed in Note 1 of the consolidated financial statements, Sunset Park is a Federally Qualified Health Center and is required to comply with the requirements of the Health Resources and Services Administration (within the United States Department of Health and Human Services) in order to maintain eligibility for the Federal Section 330 grant (“Section 330 grant”). As set forth in the accompanying Schedule, Sunset Park functioned as a pass-through entity and provided awards to the following sub-recipients in relation to the Section 330 grant as follows:

Finding Details

Finding 2023-001
Ryan White HIV/AIDS Program Part A SEFA reporting Federal Agency: Department of Health and Human Services Program: HIV Emergency Relief Project Grants (Ryan White HIV/AIDS Program Part A) Assistance Listing #: 93.914 Criteria OMB Uniform Guidance 2 CFR 200.510(b)(3) requires that the auditee provide the Federal awards expended for each individual Federal program on the Schedule of Expenditures of Federal Awards (SEFA). In accordance with 2 CFR 200.502, the determination of when a Federal award is expended, and thereby reported on the SEFA, is generally based on when the activity related to the Federal award occurs. Condition The Ryan White HIV/AIDS Program Part A reimburses award recipients based on the number of units of care coordination services provided to eligible patients plus reimbursement for program deliverables coordinated by the recipient. Sunset Park tracked expenditures for SEFA reporting purposes on the basis of care coordinator salary expenses incurred, rather than on the reimbursement received from the passthrough sponsor. As a result, expenditures reported on the draft 2023 SEFA were understated. This has been corrected by management in the final SEFA included in this report. There was no impact on our audit scoping given this award was already included as a major program. Cause Sunset Park did not have a process in place to identify awards that are not cost reimbursement based to ensure proper reporting of such awards on the SEFA. Effect The draft 2023 SEFA underreported reimbursement received under this award by $211,026, which has been corrected in the final SEFA included in this report. Audit scoping was not impacted, but could have been if the amount of the award after adjustment exceeded the Type A threshold or resulted in audit coverage over the total SEFA that was no longer sufficient. Questioned Costs There are no questioned costs associated with this finding. Recommendation Sunset Park should continue to review all award terms to understand the grant’s reimbursement and reporting structure. For awards that are not cost reimbursement based, Sunset Park should implement a control to review activity under the award at least annually and ensure that amounts reported on the SEFA correlate to the allowable activities ultimately reimbursed by the granting agency.
Finding 2023-002
Health Center Infrastructure Support Equipment Physical Inventory Federal Agency: Department of Health and Human Services Program: Health Center Infrastructure Support Assistance Listing #: 93.526 Criteria OMB Uniform Guidance 2 CFR 200.313(d) requires that the auditee establish procedures for managing equipment, whether acquired in whole or in part under a Federal award. Property records must be maintained and a physical inventory of equipment must be taken and the results reconciled with the property records at least once every two years. Condition Sunset Park began purchasing equipment under the Health Center Infrastructure Support program in 2022. Property records were established and maintained, however, Sunset Park did not retain evidence that a physical inventory of the equipment purchased was taken and reconciled with the property records at least once in the past two years. Cause Sunset Park did not have a process in place to ensure that a physical inventory of all federally funded equipment was performed at least once every two years and that evidence supporting the reconciliation to the property records was retained. Effect The requirement to conduct a physical inventory of equipment and the results reconciled with the property records at least once every two years was not met. However, we tested a sample of 30 items purchased under the Health Center Infrastructure Support program in 2023, including physically inspecting the equipment and reconciling the location and condition of our sampled items to the property records maintained by Sunset Park. We had no exceptions in this testing. Questioned Costs There are no questioned costs associated with this finding. Recommendation Sunset Park should establish a process to ensure that a physical inventory of equipment is performed at least once every two years and reconciliation of the results of the inventory is retained.
Finding 2023-003
Health Center Infrastructure Support Financial Reporting Federal Agency: Department of Health and Human Services Program: Health Center Infrastructure Support Assistance Listing #: 93.526 Criteria In accordance with OMB Uniform Guidance 2 CFR 200.302(2), the financial management system of each non-Federal entity must provide for accurate, current, and complete disclosure of the financial results of each Federal award or program. Condition The Health Center Infrastructure Support award requires recipients to submit a Federal Financial Report (FFR) on an annual basis. Sunset Park submitted the FFRs due in 2023 and 2024 (for expenses incurred in 2022 and 2023, respectively) in a timely manner, however, the financial information included on the FFRs was reported on a cash basis instead of the accrual basis indicated by Sunset Park on the FFRs. Cause Sunset Park did not select the appropriate basis of accounting on the FFRs that correlated to the financial information being reported. Effect The FFRs submitted for the 2022 and 2023 budget periods underreported cumulative federal expenditures incurred under the program by $1,049,618, which represents the difference between expenditures incurred through the end of the 2023 budget period and cash receipts as of that same date. The Schedule of Expenditures of Federal Awards in both years, however, accurately reported the accrual basis expenditures. Questioned Costs There are no questioned costs associated with this finding. Recommendation Sunset Park should contact the Federal awarding agency to determine appropriate action to correct the previously submitted FFRs. Sunset Park should also enhance its control procedures to ensure that FFRs submitted are reconciled to the underlying accounting records to ensure accurate, current, and complete disclosure.
Finding 2023-001
Ryan White HIV/AIDS Program Part A SEFA reporting Federal Agency: Department of Health and Human Services Program: HIV Emergency Relief Project Grants (Ryan White HIV/AIDS Program Part A) Assistance Listing #: 93.914 Criteria OMB Uniform Guidance 2 CFR 200.510(b)(3) requires that the auditee provide the Federal awards expended for each individual Federal program on the Schedule of Expenditures of Federal Awards (SEFA). In accordance with 2 CFR 200.502, the determination of when a Federal award is expended, and thereby reported on the SEFA, is generally based on when the activity related to the Federal award occurs. Condition The Ryan White HIV/AIDS Program Part A reimburses award recipients based on the number of units of care coordination services provided to eligible patients plus reimbursement for program deliverables coordinated by the recipient. Sunset Park tracked expenditures for SEFA reporting purposes on the basis of care coordinator salary expenses incurred, rather than on the reimbursement received from the passthrough sponsor. As a result, expenditures reported on the draft 2023 SEFA were understated. This has been corrected by management in the final SEFA included in this report. There was no impact on our audit scoping given this award was already included as a major program. Cause Sunset Park did not have a process in place to identify awards that are not cost reimbursement based to ensure proper reporting of such awards on the SEFA. Effect The draft 2023 SEFA underreported reimbursement received under this award by $211,026, which has been corrected in the final SEFA included in this report. Audit scoping was not impacted, but could have been if the amount of the award after adjustment exceeded the Type A threshold or resulted in audit coverage over the total SEFA that was no longer sufficient. Questioned Costs There are no questioned costs associated with this finding. Recommendation Sunset Park should continue to review all award terms to understand the grant’s reimbursement and reporting structure. For awards that are not cost reimbursement based, Sunset Park should implement a control to review activity under the award at least annually and ensure that amounts reported on the SEFA correlate to the allowable activities ultimately reimbursed by the granting agency.
Finding 2023-002
Health Center Infrastructure Support Equipment Physical Inventory Federal Agency: Department of Health and Human Services Program: Health Center Infrastructure Support Assistance Listing #: 93.526 Criteria OMB Uniform Guidance 2 CFR 200.313(d) requires that the auditee establish procedures for managing equipment, whether acquired in whole or in part under a Federal award. Property records must be maintained and a physical inventory of equipment must be taken and the results reconciled with the property records at least once every two years. Condition Sunset Park began purchasing equipment under the Health Center Infrastructure Support program in 2022. Property records were established and maintained, however, Sunset Park did not retain evidence that a physical inventory of the equipment purchased was taken and reconciled with the property records at least once in the past two years. Cause Sunset Park did not have a process in place to ensure that a physical inventory of all federally funded equipment was performed at least once every two years and that evidence supporting the reconciliation to the property records was retained. Effect The requirement to conduct a physical inventory of equipment and the results reconciled with the property records at least once every two years was not met. However, we tested a sample of 30 items purchased under the Health Center Infrastructure Support program in 2023, including physically inspecting the equipment and reconciling the location and condition of our sampled items to the property records maintained by Sunset Park. We had no exceptions in this testing. Questioned Costs There are no questioned costs associated with this finding. Recommendation Sunset Park should establish a process to ensure that a physical inventory of equipment is performed at least once every two years and reconciliation of the results of the inventory is retained.
Finding 2023-003
Health Center Infrastructure Support Financial Reporting Federal Agency: Department of Health and Human Services Program: Health Center Infrastructure Support Assistance Listing #: 93.526 Criteria In accordance with OMB Uniform Guidance 2 CFR 200.302(2), the financial management system of each non-Federal entity must provide for accurate, current, and complete disclosure of the financial results of each Federal award or program. Condition The Health Center Infrastructure Support award requires recipients to submit a Federal Financial Report (FFR) on an annual basis. Sunset Park submitted the FFRs due in 2023 and 2024 (for expenses incurred in 2022 and 2023, respectively) in a timely manner, however, the financial information included on the FFRs was reported on a cash basis instead of the accrual basis indicated by Sunset Park on the FFRs. Cause Sunset Park did not select the appropriate basis of accounting on the FFRs that correlated to the financial information being reported. Effect The FFRs submitted for the 2022 and 2023 budget periods underreported cumulative federal expenditures incurred under the program by $1,049,618, which represents the difference between expenditures incurred through the end of the 2023 budget period and cash receipts as of that same date. The Schedule of Expenditures of Federal Awards in both years, however, accurately reported the accrual basis expenditures. Questioned Costs There are no questioned costs associated with this finding. Recommendation Sunset Park should contact the Federal awarding agency to determine appropriate action to correct the previously submitted FFRs. Sunset Park should also enhance its control procedures to ensure that FFRs submitted are reconciled to the underlying accounting records to ensure accurate, current, and complete disclosure.