FAC Explorer

Audit 31459

FY End
2022-12-31
Total Expended
$1.09M
Findings
2
Programs
1
Organization: The Church Home of the Protestant Episcopal Church in the City of Roch (NY)
Year: 2022 Accepted: 2023-09-18
Auditor: The Bonadio & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
32082 2022-001 Significant Deficiency - B
608524 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.09M Yes 1

Contacts

Name Title Type
VQXDXB7BC4Z5 Jessica Thomsen Auditee
5855468400 Kelley Demonte Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures 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 Home does not allocate indirect costs to federal programs, and as such, does not elect toapply the 10% de minimis rate permitted by the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) has beenprepared in accordance with accounting principles generally accepted in the United States of America. Amounts included in the Schedule are actual expenditures for the year ended December 31, 2022. The accompanying Schedule presents the activity of all federal award programs of The Church Home of the Protestant Episcopal Church in the City of Rochester d/b/a the Episcopal Church Home (an affiliate of Episcopal Senior Life Communities) (the Home). The information in this 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 Homes operations, it is not intended to and does not present the financial position, change in net assets, or cash flows of the Home.

Finding Details

Finding 2022-001
SUMMARY OF AUDITOR?S RESULTS 1. The Independent Auditor?s Report expresses an unmodified opinion on whether the financial statements of The Church Home of the Protestant Episcopal Church in the City of Rochester d/b/a the Episcopal Church Home?s (an affiliate of Episcopal SeniorLife Communities) (the Home) were prepared in accordance with generally accepted accounting principles. 2. No significant deficiencies or material weaknesses relating to the audit of the financial statements are reported in the Independent Auditor?s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. 3. No instances of noncompliance material to the financial statements of the Home which would be required to be reported in accordance with Government Auditing Standards, were disclosed during the audit. 4. One significant deficiency relating to the internal control over major federal award programs are reported in the Independent Auditor?s Report on Compliance for Each Major Federal Program; Report on Internal Control over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance. See Finding 2022 ? 001. 5. The Independent Auditor?s Report on Compliance for Each Major Federal Program for the Home expresses an unmodified opinion. 6. There was one audit finding relative to the major federal award program that is required to be reported in accordance with Code of Federal Regulations Section 200.516(a) of the Uniform Guidance in this schedule. See Finding 2022 ? 001.
Finding 2022-001
SUMMARY OF AUDITOR?S RESULTS 1. The Independent Auditor?s Report expresses an unmodified opinion on whether the financial statements of The Church Home of the Protestant Episcopal Church in the City of Rochester d/b/a the Episcopal Church Home?s (an affiliate of Episcopal SeniorLife Communities) (the Home) were prepared in accordance with generally accepted accounting principles. 2. No significant deficiencies or material weaknesses relating to the audit of the financial statements are reported in the Independent Auditor?s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. 3. No instances of noncompliance material to the financial statements of the Home which would be required to be reported in accordance with Government Auditing Standards, were disclosed during the audit. 4. One significant deficiency relating to the internal control over major federal award programs are reported in the Independent Auditor?s Report on Compliance for Each Major Federal Program; Report on Internal Control over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance. See Finding 2022 ? 001. 5. The Independent Auditor?s Report on Compliance for Each Major Federal Program for the Home expresses an unmodified opinion. 6. There was one audit finding relative to the major federal award program that is required to be reported in accordance with Code of Federal Regulations Section 200.516(a) of the Uniform Guidance in this schedule. See Finding 2022 ? 001.