FAC Explorer

Audit 310266

FY End
2021-12-31
Total Expended
$823,173
Findings
2
Programs
1
Organization: Consumer Directed Choices, Inc. (NY)
Year: 2021 Accepted: 2024-06-27
Auditor: Bst & CO CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
403143 2021-001 Material Weakness - L
979585 2021-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $823,173 Yes 1

Contacts

Name Title Type
DLRTBH8VY547 Hongwei Zhang Auditee
5184640810 Ann Delucco Auditor
No contacts on file

Notes to SEFA

Title: Contingency Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (schedule) is prepared in accordance with accounting principles generally accepted in the United States of America. Because the schedule presents only a selected portion of CDChoices’ revenue and public support, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CDChoices. For the HHS awards related to the Provider Relief Fund (PRF), HHS has indicated the amounts on the schedule be reported corresponding to reporting requirements of the Health Resources and Services Administration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to ‘Payment Received Periods’ (each, a Period) based upon the date each payment from the PRF was received. Each period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period’s deadline to use the funds (i.e., after the end of the Period of Availability). The schedule includes $823,173 received from HHS during August and December 2020. In accordance with guidance from HHS, these amounts are presented as Phase 2. De Minimis Rate Used: N Rate Explanation: CDChoices has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. CDChoices is subject to audits and reviews of reimbursable costs by governmental agencies. The outcome of these audits and reviews may have the effect of retroactively increasing or decreasing federal expenditures.

Finding Details

Finding 2021-001
2021-001: Single Audit Report Submission Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.512, CDChoices was required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition and Context: CDChoices did not obtain an independent audit within the required period for submission. Cause: Lack of internal controls to ensure an independent audit was completed timely. Effect or Potential Effect: CDChoices did not comply with the requirements of 2 CFR 200.512. Recommendation: Management should develop and implement internal controls to ensure completion of a timely audit should the need for such arise in the future. Views of Responsible Officials: As noted in the corrective action plan, management agrees with this finding
Finding 2021-001
2021-001: Single Audit Report Submission Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.512, CDChoices was required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition and Context: CDChoices did not obtain an independent audit within the required period for submission. Cause: Lack of internal controls to ensure an independent audit was completed timely. Effect or Potential Effect: CDChoices did not comply with the requirements of 2 CFR 200.512. Recommendation: Management should develop and implement internal controls to ensure completion of a timely audit should the need for such arise in the future. Views of Responsible Officials: As noted in the corrective action plan, management agrees with this finding