FAC Explorer

Audit 316821

FY End
2023-12-31
Total Expended
$837,409
Findings
2
Programs
1
Organization: The Utica Center for Development, Inc. (NY)
Year: 2023 Accepted: 2024-08-07
Auditor: D'arcangelo & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
480625 2023-001 Significant Deficiency Yes ABCEGHIJLN
1057067 2023-001 Significant Deficiency Yes ABCEGHIJLN

Programs

ALN Program Spent Major Findings
64.033 Va Supportive Services for Veteran Families Program $837,409 Yes 1

Contacts

Name Title Type
U7K8UMKNGXT1 Vincent Scalise Auditee
3157650975 Courtney Pearsall Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards represents all federal awards administers by The Utica Center for Development, Inc., under programs of the federal government for the year ended December 31, 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). 2. SUMMARY OF SIGNIFICANT 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. 3. DE MINIMIS INDIRECT COST RATE The Utica Center for Development, Inc. has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. 4. PERSONAL PROTECTIVE EQUIPMENT (PPE) The Organization did not receive any donated PPE from a federal agency. De Minimis Rate Used: Y Rate Explanation: 3. DE MINIMIS INDIRECT COST RATE The Utica Center for Development, Inc. has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Federal Uniform Guidance Policies and Procedures Condition: The Organization currently does not have written internal controls to specifically address the 12 compliance requirements of Federal award programs. The Uniform Guidance possesses rules regarding the documentation of internal controls over Federal Awards to require that they be documented in writing in the Organization’s policies and that management should evaluate and document the results of ongoing monitoring to identify internal control issues. Criteria: On December 26, 2014 the Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, more commonly referred to as the “Uniform Guidance,” became effective for all Federal awards, whether the funds are provided directly from a Federal agency or passed-through another state or local agency. Cause: Unknown. Effect or Potential Effect: The Organization is more at risk of noncompliance with Federal Grant regulations related to Uniform Administrative Requirements by not having fully effective procedural controls in place. Known Questioned costs: None noted. Context: The Organization’s main revenue source is a Federal Grant. Repeat Finding: No. Recommendation: The Organization should document policies and procedures in accordance with the Uniform Guidance. This should include monitoring procedures to ensure that internal controls over compliance for the various programs are working effectively. Managements Response: The Organization will develop policies and procedures for Uniform Guidance. Policies and procedures will be documented and monitored to ensure internal controls over compliance are working effectively.
Finding 2023-001
Federal Uniform Guidance Policies and Procedures Condition: The Organization currently does not have written internal controls to specifically address the 12 compliance requirements of Federal award programs. The Uniform Guidance possesses rules regarding the documentation of internal controls over Federal Awards to require that they be documented in writing in the Organization’s policies and that management should evaluate and document the results of ongoing monitoring to identify internal control issues. Criteria: On December 26, 2014 the Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, more commonly referred to as the “Uniform Guidance,” became effective for all Federal awards, whether the funds are provided directly from a Federal agency or passed-through another state or local agency. Cause: Unknown. Effect or Potential Effect: The Organization is more at risk of noncompliance with Federal Grant regulations related to Uniform Administrative Requirements by not having fully effective procedural controls in place. Known Questioned costs: None noted. Context: The Organization’s main revenue source is a Federal Grant. Repeat Finding: No. Recommendation: The Organization should document policies and procedures in accordance with the Uniform Guidance. This should include monitoring procedures to ensure that internal controls over compliance for the various programs are working effectively. Managements Response: The Organization will develop policies and procedures for Uniform Guidance. Policies and procedures will be documented and monitored to ensure internal controls over compliance are working effectively.