FAC Explorer

Audit 318724

FY End
2023-09-30
Total Expended
$2.46M
Findings
4
Programs
6
Organization: Western New York Independent Living, Inc. (NY)
Year: 2023 Accepted: 2024-09-06
Auditor: Efpr Group Cpa's PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
486080 2023-002 Material Weakness - L
486081 2023-002 Material Weakness - L
1062522 2023-002 Material Weakness - L
1062523 2023-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $815,479 Yes 1
93.432 Acl Centers for Independent Living $237,853 - 0
14.231 Emergency Solutions Grant Program $167,635 - 0
93.791 Money Follows the Person Rebalancing Demonstration $147,127 - 0
93.432 Acl Centers for Independent Living - Cares Act $128,657 - 0
21.023 Emergency Rental Assistance Program $17,915 - 0

Contacts

Name Title Type
NLC2SKRAN8J4 Douglas Usiak Auditee
7168360822 Douglas Zimmerman, CPA Auditor
No contacts on file

Notes to SEFA

Title: Relationship to Basic Financial Statements Accounting Policies: The information 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: The Corporation did not use the 10% de minimis cost rate. Federal award expenditures are reported on the consolidated statements of functional expenses as program services and any related allowable general and administrative expenses under the category of management and general expenses. In certain programs, the expenditures reported in the consolidated financial statements may differ from the expenditures reported in the Schedule of Expenditures of Federal Awards due to program expenditures exceeding grant or contract budget limitations, matching or in-kind contributions or capitalization policies required under accounting principles generally accepted in the United States of America.

Finding Details

Finding 2023-002
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 September 30, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from 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 September 30, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Questioned Costs - None identified. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - Western New York Independent Living, Inc. and Affiliate should establish accounting procedures to complete the timely submissions of the Data Collection Form. Management’s Response - As a result of a change in accounting personnel, implementation of new outsourced billing led to delays in completing accounting records and late filing of the Data Collection Form. Management has hired new accounting personnel and is working to complete accounting records timely to submit the Data Collection Form timely for the year ending September 30, 2024.
Finding 2023-002
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 September 30, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from 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 September 30, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Questioned Costs - None identified. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - Western New York Independent Living, Inc. and Affiliate should establish accounting procedures to complete the timely submissions of the Data Collection Form. Management’s Response - As a result of a change in accounting personnel, implementation of new outsourced billing led to delays in completing accounting records and late filing of the Data Collection Form. Management has hired new accounting personnel and is working to complete accounting records timely to submit the Data Collection Form timely for the year ending September 30, 2024.
Finding 2023-002
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 September 30, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from 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 September 30, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Questioned Costs - None identified. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - Western New York Independent Living, Inc. and Affiliate should establish accounting procedures to complete the timely submissions of the Data Collection Form. Management’s Response - As a result of a change in accounting personnel, implementation of new outsourced billing led to delays in completing accounting records and late filing of the Data Collection Form. Management has hired new accounting personnel and is working to complete accounting records timely to submit the Data Collection Form timely for the year ending September 30, 2024.
Finding 2023-002
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 September 30, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from 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 September 30, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Questioned Costs - None identified. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - Western New York Independent Living, Inc. and Affiliate should establish accounting procedures to complete the timely submissions of the Data Collection Form. Management’s Response - As a result of a change in accounting personnel, implementation of new outsourced billing led to delays in completing accounting records and late filing of the Data Collection Form. Management has hired new accounting personnel and is working to complete accounting records timely to submit the Data Collection Form timely for the year ending September 30, 2024.