FAC Explorer

Audit 315979

FY End
2023-06-30
Total Expended
$1.24M
Findings
8
Programs
5
Organization: Dr. Stanley and Pearl Goodman Jfs of Broward County, Inc. (FL)
Year: 2023 Accepted: 2024-07-25
Auditor: Bdo USA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479449 2023-003 Significant Deficiency - P
479450 2023-003 Significant Deficiency - P
479451 2023-003 Significant Deficiency - P
479452 2023-003 Significant Deficiency - P
1055891 2023-003 Significant Deficiency - P
1055892 2023-003 Significant Deficiency - P
1055893 2023-003 Significant Deficiency - P
1055894 2023-003 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $349,090 Yes 1
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $82,598 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $20,382 - 0
14.218 Community Development Block Grants/entitlement Grants $11,766 - 0
97.024 Emergency Food and Shelter National Board Program $10,000 Yes 1

Contacts

Name Title Type
XGK5DBZVNMR3 Barbara Welte Di-Pietro Auditee
9549090842 David Hollander Auditor
No contacts on file

Notes to SEFA

Title: 1. Basis of Presentation 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: N Rate Explanation: The Organization has elected to not use the de minimis cost rate of 10% allowed under the Uniform Guidance during the year ended June 30, 2023. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Dr. Stanley and Pearl Goodman JFS of Broward County, Inc. and Affiliates (the “Organization”) under programs of the federal government for the year ended June 30, 2023. 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 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.
Title: 2. Summary of Significant Accounting Policies 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: N Rate Explanation: The Organization has elected to not use the de minimis cost rate of 10% allowed under the Uniform Guidance during the year ended June 30, 2023. 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.
Title: 3. Indirect Cost Rate 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: N Rate Explanation: The Organization has elected to not use the de minimis cost rate of 10% allowed under the Uniform Guidance during the year ended June 30, 2023. The Organization has elected to not use the de minimis cost rate of 10% allowed under the Uniform Guidance during the year ended June 30, 2023.
Title: 4. The Provider Relief Funds 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: N Rate Explanation: The Organization has elected to not use the de minimis cost rate of 10% allowed under the Uniform Guidance during the year ended June 30, 2023. The Provider Relief Funds program amount on the Schedules include $349,090 of out-of-period expenditures which are reported in accordance with the terms and conditions included in the U.S. Department of Health and Human Services (HHS) Post-Payment notice of reporting requirements specific to the Provider Relief Fund program.
Title: 5. Subsequent Events 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: N Rate Explanation: The Organization has elected to not use the de minimis cost rate of 10% allowed under the Uniform Guidance during the year ended June 30, 2023. The Organization has evaluated subsequent events occurring after the consolidated financial statements date of June 30, 2023 through February 28, 2024, except for our report on the Schedule, for which the subsequent events date is July 25, 2024, which is the date these consolidated financial statements were available to be issued. No events arose during those periods that would require adjustments or additional disclosures.

Finding Details

Finding 2023-003
Criteria:In accordance with 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The reporting package and data collection form for the year ended June 30, 2023 was not filed with the Federal Audit Clearinghouse by the deadline of March 31, 2024. Cause: The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. Questioned Costs: None noted Context: This was a condition noted per review of the Organization’s compliance with the reporting requirements. Effect: Untimely reporting could affect future funding from government agencies. Recommendation: We recommend earlier preparation and engagement in relation to the Single Audit to ensure that its data collection form and reporting package are submitted by the required deadline. View of responsible officials: The Organization acknowledges the Uniform Guidance Audit for the year ended June 30, 2023 was not submitted timely to the Federal Audit Clearinghouse. The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. The Uniform Guidance Audit for the year ended June 30, 2023, is now completed and the Organization will submit the report promptly to the Federal Audit Clearinghouse.
Finding 2023-003
Criteria:In accordance with 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The reporting package and data collection form for the year ended June 30, 2023 was not filed with the Federal Audit Clearinghouse by the deadline of March 31, 2024. Cause: The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. Questioned Costs: None noted Context: This was a condition noted per review of the Organization’s compliance with the reporting requirements. Effect: Untimely reporting could affect future funding from government agencies. Recommendation: We recommend earlier preparation and engagement in relation to the Single Audit to ensure that its data collection form and reporting package are submitted by the required deadline. View of responsible officials: The Organization acknowledges the Uniform Guidance Audit for the year ended June 30, 2023 was not submitted timely to the Federal Audit Clearinghouse. The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. The Uniform Guidance Audit for the year ended June 30, 2023, is now completed and the Organization will submit the report promptly to the Federal Audit Clearinghouse.
Finding 2023-003
Criteria:In accordance with 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The reporting package and data collection form for the year ended June 30, 2023 was not filed with the Federal Audit Clearinghouse by the deadline of March 31, 2024. Cause: The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. Questioned Costs: None noted Context: This was a condition noted per review of the Organization’s compliance with the reporting requirements. Effect: Untimely reporting could affect future funding from government agencies. Recommendation: We recommend earlier preparation and engagement in relation to the Single Audit to ensure that its data collection form and reporting package are submitted by the required deadline. View of responsible officials: The Organization acknowledges the Uniform Guidance Audit for the year ended June 30, 2023 was not submitted timely to the Federal Audit Clearinghouse. The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. The Uniform Guidance Audit for the year ended June 30, 2023, is now completed and the Organization will submit the report promptly to the Federal Audit Clearinghouse.
Finding 2023-003
Criteria:In accordance with 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The reporting package and data collection form for the year ended June 30, 2023 was not filed with the Federal Audit Clearinghouse by the deadline of March 31, 2024. Cause: The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. Questioned Costs: None noted Context: This was a condition noted per review of the Organization’s compliance with the reporting requirements. Effect: Untimely reporting could affect future funding from government agencies. Recommendation: We recommend earlier preparation and engagement in relation to the Single Audit to ensure that its data collection form and reporting package are submitted by the required deadline. View of responsible officials: The Organization acknowledges the Uniform Guidance Audit for the year ended June 30, 2023 was not submitted timely to the Federal Audit Clearinghouse. The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. The Uniform Guidance Audit for the year ended June 30, 2023, is now completed and the Organization will submit the report promptly to the Federal Audit Clearinghouse.
Finding 2023-003
Criteria:In accordance with 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The reporting package and data collection form for the year ended June 30, 2023 was not filed with the Federal Audit Clearinghouse by the deadline of March 31, 2024. Cause: The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. Questioned Costs: None noted Context: This was a condition noted per review of the Organization’s compliance with the reporting requirements. Effect: Untimely reporting could affect future funding from government agencies. Recommendation: We recommend earlier preparation and engagement in relation to the Single Audit to ensure that its data collection form and reporting package are submitted by the required deadline. View of responsible officials: The Organization acknowledges the Uniform Guidance Audit for the year ended June 30, 2023 was not submitted timely to the Federal Audit Clearinghouse. The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. The Uniform Guidance Audit for the year ended June 30, 2023, is now completed and the Organization will submit the report promptly to the Federal Audit Clearinghouse.
Finding 2023-003
Criteria:In accordance with 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The reporting package and data collection form for the year ended June 30, 2023 was not filed with the Federal Audit Clearinghouse by the deadline of March 31, 2024. Cause: The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. Questioned Costs: None noted Context: This was a condition noted per review of the Organization’s compliance with the reporting requirements. Effect: Untimely reporting could affect future funding from government agencies. Recommendation: We recommend earlier preparation and engagement in relation to the Single Audit to ensure that its data collection form and reporting package are submitted by the required deadline. View of responsible officials: The Organization acknowledges the Uniform Guidance Audit for the year ended June 30, 2023 was not submitted timely to the Federal Audit Clearinghouse. The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. The Uniform Guidance Audit for the year ended June 30, 2023, is now completed and the Organization will submit the report promptly to the Federal Audit Clearinghouse.
Finding 2023-003
Criteria:In accordance with 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The reporting package and data collection form for the year ended June 30, 2023 was not filed with the Federal Audit Clearinghouse by the deadline of March 31, 2024. Cause: The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. Questioned Costs: None noted Context: This was a condition noted per review of the Organization’s compliance with the reporting requirements. Effect: Untimely reporting could affect future funding from government agencies. Recommendation: We recommend earlier preparation and engagement in relation to the Single Audit to ensure that its data collection form and reporting package are submitted by the required deadline. View of responsible officials: The Organization acknowledges the Uniform Guidance Audit for the year ended June 30, 2023 was not submitted timely to the Federal Audit Clearinghouse. The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. The Uniform Guidance Audit for the year ended June 30, 2023, is now completed and the Organization will submit the report promptly to the Federal Audit Clearinghouse.
Finding 2023-003
Criteria:In accordance with 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The reporting package and data collection form for the year ended June 30, 2023 was not filed with the Federal Audit Clearinghouse by the deadline of March 31, 2024. Cause: The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. Questioned Costs: None noted Context: This was a condition noted per review of the Organization’s compliance with the reporting requirements. Effect: Untimely reporting could affect future funding from government agencies. Recommendation: We recommend earlier preparation and engagement in relation to the Single Audit to ensure that its data collection form and reporting package are submitted by the required deadline. View of responsible officials: The Organization acknowledges the Uniform Guidance Audit for the year ended June 30, 2023 was not submitted timely to the Federal Audit Clearinghouse. The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. The Uniform Guidance Audit for the year ended June 30, 2023, is now completed and the Organization will submit the report promptly to the Federal Audit Clearinghouse.