FAC Explorer

Audit 315919

FY End
2023-12-31
Total Expended
$2.47M
Findings
2
Programs
7
Organization: Empire Justice Center (NY)
Year: 2023 Accepted: 2024-07-25
Auditor: Efpr Group Cpa's PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479416 2023-001 Material Weakness - L
1055858 2023-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $1.81M Yes 1
93.137 Community Programs to Improve Minority Health Grant Program $334,933 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $122,066 - 0
16.588 Violence Against Women Formula Grants $98,255 - 0
93.778 Medical Assistance Program $79,106 - 0
14.218 Community Development Block Grants/entitlement Grants $23,683 - 0
93.767 Children's Health Insurance Program $5,637 - 0

Contacts

Name Title Type
NKU3P85ZH3H3 Kristi Hughes Auditee
5854544060 David Urban, CPA Auditor
No contacts on file

Notes to SEFA

Title: Matching Costs Accounting Policies: Expenditures 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: Y Rate Explanation: Empire Justice Center has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Matching costs, i.e. Empire Justice Center share of certain program costs, are not included in the reported expenditures.

Finding Details

Finding 2023-001
Criteria - Management is responsible for establishing and maintaining effective internal controls and accounting policies to complete accounting records timely to allow correction of audited financial statements to facilitate timely filing of the data collection form. Condition - The Data Collection Form for the year ended December 31, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted form a change in the accounting department leading to late completion of the audited financial statements and timely submission of the data collection form with the federal audit clearing house. Effect - The Data Collection Form for the year ended December 31, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Questioned Costs - None identified. Recommendation - Empire Justice Center should establish accounting procedures to complete the timely submission of the Data Collection Form. Management’s Response - As a result of a change in accounting personnel, implementation of new accounting software and modifications to internal practices resulting in improved accuracy of the accounting records in fiscal 2022, there was a delay in our audit readiness. When we were finally prepared, which was outside of our originally scheduled window, the external audit firm did not have available staff, resulting in additional delays in completing the audit and submitting the Data Collection Form. However, this issue was isolated to 2022 and subsequently resolved as we submitted the form timely in the current year.
Finding 2023-001
Criteria - Management is responsible for establishing and maintaining effective internal controls and accounting policies to complete accounting records timely to allow correction of audited financial statements to facilitate timely filing of the data collection form. Condition - The Data Collection Form for the year ended December 31, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted form a change in the accounting department leading to late completion of the audited financial statements and timely submission of the data collection form with the federal audit clearing house. Effect - The Data Collection Form for the year ended December 31, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Questioned Costs - None identified. Recommendation - Empire Justice Center should establish accounting procedures to complete the timely submission of the Data Collection Form. Management’s Response - As a result of a change in accounting personnel, implementation of new accounting software and modifications to internal practices resulting in improved accuracy of the accounting records in fiscal 2022, there was a delay in our audit readiness. When we were finally prepared, which was outside of our originally scheduled window, the external audit firm did not have available staff, resulting in additional delays in completing the audit and submitting the Data Collection Form. However, this issue was isolated to 2022 and subsequently resolved as we submitted the form timely in the current year.