FAC Explorer

Audit 311468

FY End
2022-12-31
Total Expended
$863,243
Findings
2
Programs
3
Organization: Homeless Alliance of Western New York, Inc. (NY)
Year: 2022 Accepted: 2024-07-02
Auditor: Efpr Group Cpa's PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
405934 2022-001 - - L
982376 2022-001 - - L

Programs

ALN Program Spent Major Findings
14.267 Continuum of Care Program $708,844 Yes 1
14.871 Section 8 Housing Choice Vouchers $96,119 - 0
14.231 Emergency Solutions Grant Program $6,127 - 0

Contacts

Name Title Type
FRZGXN8Q74M9 Kexin Ma Auditee
7168531101 Robert Williams, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The schedule of expenditures of federal awards 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 (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The Organization does not use the 10% de minimis election.

Finding Details

Finding 2022-001
Condition - The Organization has not submitted Form SF-SAC to the Federal Audit Clearinghouse for the year ended December 31, 2022. Criteria - According to Uniform Guidance compliance requirements, the audit package and the data collection form shall be submitted 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year, whichever comes first. Effect - The Organization was not in compliance with the above Uniform Guidance compliance requirement. Cause - Due to the unfamiliarity of the Organization’s Uniform Guidance compliance requirements, Management was delayed in preparing records for the audit. Recommendation - We recommend that Management begin the audit preparation sooner and become familiar with the OMB Compliance Supplement in respect to the Organization’s federal awards. Management’s Reply - (a) Comments on the findings and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management will start the audit process much sooner for future audits to ensure the deadline is met and review the OMB Compliance Supplements for better understanding of federal awards.
Finding 2022-001
Condition - The Organization has not submitted Form SF-SAC to the Federal Audit Clearinghouse for the year ended December 31, 2022. Criteria - According to Uniform Guidance compliance requirements, the audit package and the data collection form shall be submitted 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year, whichever comes first. Effect - The Organization was not in compliance with the above Uniform Guidance compliance requirement. Cause - Due to the unfamiliarity of the Organization’s Uniform Guidance compliance requirements, Management was delayed in preparing records for the audit. Recommendation - We recommend that Management begin the audit preparation sooner and become familiar with the OMB Compliance Supplement in respect to the Organization’s federal awards. Management’s Reply - (a) Comments on the findings and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management will start the audit process much sooner for future audits to ensure the deadline is met and review the OMB Compliance Supplements for better understanding of federal awards.