FAC Explorer

Audit 30800

FY End
2022-12-31
Total Expended
$6.20M
Findings
2
Programs
9
Organization: Gay Men's Health Crisis, Inc. and Affiliates (NY)
Year: 2022 Accepted: 2023-09-27
Auditor: Citrin Cooperman & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
29999 2022-002 Significant Deficiency Yes L
606441 2022-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.914 Hiv Emergency Relief Project Grants $2.54M Yes 1
14.267 Continuum of Care Program $1.51M - 0
14.241 Housing Opportunities for Persons with Aids $979,906 - 0
93.778 Medical Assistance Program $443,365 - 0
93.940 Hiv Prevention Activities_health Department Based $256,108 - 0
93.928 Special Projects of National Significance $179,829 - 0
93.939 Hiv Prevention Activities_non-Governmental Organization Based $135,192 - 0
93.917 Hiv Care Formula Grants $85,387 - 0
93.767 Children's Health Insurance Program $63,394 - 0

Contacts

Name Title Type
MKM7DMVEWMQ7 Michael Hester Auditee
2123671253 Jeffrey Alvanas Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1.BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the consolidated federal award activity of Gay Men's Health Crisis, Inc. and Affiliates (the "Organization") under programs of the federal government for the year ended December 31, 2022. The information in the 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.NOTE 2. BASIS OF ACCOUNTINGExpenditures 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Finding 2022-002: The Organization did not file its Data Collection Form on time with the Federal Audit Clearinghouse for the year ended December 31, 2021. (Significant Deficiency) Condition: The Organization did not file the Data Collection Form within nine months of year end. Criteria or Specific Requirement: As required by Uniform Guidance, the Organization is required to submit its Data Collection Form by the earlier of 30 days after issuance of the financial statements or nine months after the end of the fiscal year. Cause: Management did not file the Data Collection Form due to internal delays. Effect: The Data Collection Form for fiscal year 2021 was not submitted to the Federal Audit Clearinghouse within the required timeframe. Questioned Costs: None. Identification as a Repeat Finding: This is a repeat finding of prior year finding 2021-002 as the Organization was late in filing its 2021 Data Collection Form with the Federal Audit Clearinghouse. Recommendation: Management should review its process and implement additional controls to ensure that an appropriate closing process is in place. If appropriate processes are in place, then the Organization should be able to file timely. Views of Responsible Officials: Management of the Organization agrees with the finding. Beginning for the year ended December 31, 2022, management will ensure timely compliance with the Federal Audit Clearinghouse.
Finding 2022-002
Finding 2022-002: The Organization did not file its Data Collection Form on time with the Federal Audit Clearinghouse for the year ended December 31, 2021. (Significant Deficiency) Condition: The Organization did not file the Data Collection Form within nine months of year end. Criteria or Specific Requirement: As required by Uniform Guidance, the Organization is required to submit its Data Collection Form by the earlier of 30 days after issuance of the financial statements or nine months after the end of the fiscal year. Cause: Management did not file the Data Collection Form due to internal delays. Effect: The Data Collection Form for fiscal year 2021 was not submitted to the Federal Audit Clearinghouse within the required timeframe. Questioned Costs: None. Identification as a Repeat Finding: This is a repeat finding of prior year finding 2021-002 as the Organization was late in filing its 2021 Data Collection Form with the Federal Audit Clearinghouse. Recommendation: Management should review its process and implement additional controls to ensure that an appropriate closing process is in place. If appropriate processes are in place, then the Organization should be able to file timely. Views of Responsible Officials: Management of the Organization agrees with the finding. Beginning for the year ended December 31, 2022, management will ensure timely compliance with the Federal Audit Clearinghouse.