FAC Explorer

Audit 319609

FY End
2023-09-30
Total Expended
$886,861
Findings
4
Programs
2
Organization: Self Initiated Living Options, Inc. (NY)
Year: 2023 Accepted: 2024-09-16
Auditor: Cerini and Associates LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
496865 2023-001 Significant Deficiency - L
496866 2023-001 Significant Deficiency - L
1073307 2023-001 Significant Deficiency - L
1073308 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $711,786 Yes 1
93.464 Acl Assistive Technology $175,075 - 1

Contacts

Name Title Type
JLE9B49EKFB4 Joseph Delgado Auditee
6318807929 Tania Quigley Auditor
No contacts on file

Notes to SEFA

Title: NOTE 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: SILO has elected not to use the ten-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of federal awards (the “Schedule”) includes the federal award activity of SILO under programs of the federal government for the year ended September 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 Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of SILO, it is not intended to and does not present the financial position, changes in net assets, or cash flows of SILO. All of SILO’s federal awards were in the form of cash assistance for the year ended September 30, 2023.
Title: NOTE 2 – SIGNIFICANT ACCOUNTING POLICY 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: SILO has elected not to use the ten-percent de minimis indirect cost rate allowed under the Uniform Guidance. 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: NOTE 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: SILO has elected not to use the ten-percent de minimis indirect cost rate allowed under the Uniform Guidance. SILO has elected not to use the ten-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
FINDING REFERENCE NUMBER: 2023-001 FEDERAL PROGRAMS: 93.778: Medicaid Cluster – Medical Assistance Program; 93.464: ACL Assistive Technology COMPLIANCE REQUIREMENT: Reporting TYPE OF FINDING: Noncompliance and Significant Deficiency in Internal Control Statement of Condition The Uniform Guidance report for the year ended September 30, 2023, will be submitted with SILO’s Federal Audit Clearinghouse filing during September 2024, which is after its due date. Criteria or Specific Requirement The Federal Audit Clearinghouse filing, inclusive of SILO’s Uniform Guidance report, is due thirty days after the receipt of the auditor’s report or nine months after the end of the fiscal year – whichever comes first. Questioned Costs Not applicable. Effect SILO did not comply with the reporting requirements established by the Federal Agency. Cause Additional time past the filing deadline was required to complete the financial statement and Uniform Guidance audits. Recommendation SILO should closely monitor compliance with reporting requirements established by the Federal Agency and consider commencing its financial statement and Uniform Guidance audits earlier. Views of Responsible Officials and Corrective Action Plan SILO will make sure the financial statement and Uniform Guidance audits are started earlier to ensure enough time to file timely in the future.
Finding 2023-001
FINDING REFERENCE NUMBER: 2023-001 FEDERAL PROGRAMS: 93.778: Medicaid Cluster – Medical Assistance Program; 93.464: ACL Assistive Technology COMPLIANCE REQUIREMENT: Reporting TYPE OF FINDING: Noncompliance and Significant Deficiency in Internal Control Statement of Condition The Uniform Guidance report for the year ended September 30, 2023, will be submitted with SILO’s Federal Audit Clearinghouse filing during September 2024, which is after its due date. Criteria or Specific Requirement The Federal Audit Clearinghouse filing, inclusive of SILO’s Uniform Guidance report, is due thirty days after the receipt of the auditor’s report or nine months after the end of the fiscal year – whichever comes first. Questioned Costs Not applicable. Effect SILO did not comply with the reporting requirements established by the Federal Agency. Cause Additional time past the filing deadline was required to complete the financial statement and Uniform Guidance audits. Recommendation SILO should closely monitor compliance with reporting requirements established by the Federal Agency and consider commencing its financial statement and Uniform Guidance audits earlier. Views of Responsible Officials and Corrective Action Plan SILO will make sure the financial statement and Uniform Guidance audits are started earlier to ensure enough time to file timely in the future.
Finding 2023-001
FINDING REFERENCE NUMBER: 2023-001 FEDERAL PROGRAMS: 93.778: Medicaid Cluster – Medical Assistance Program; 93.464: ACL Assistive Technology COMPLIANCE REQUIREMENT: Reporting TYPE OF FINDING: Noncompliance and Significant Deficiency in Internal Control Statement of Condition The Uniform Guidance report for the year ended September 30, 2023, will be submitted with SILO’s Federal Audit Clearinghouse filing during September 2024, which is after its due date. Criteria or Specific Requirement The Federal Audit Clearinghouse filing, inclusive of SILO’s Uniform Guidance report, is due thirty days after the receipt of the auditor’s report or nine months after the end of the fiscal year – whichever comes first. Questioned Costs Not applicable. Effect SILO did not comply with the reporting requirements established by the Federal Agency. Cause Additional time past the filing deadline was required to complete the financial statement and Uniform Guidance audits. Recommendation SILO should closely monitor compliance with reporting requirements established by the Federal Agency and consider commencing its financial statement and Uniform Guidance audits earlier. Views of Responsible Officials and Corrective Action Plan SILO will make sure the financial statement and Uniform Guidance audits are started earlier to ensure enough time to file timely in the future.
Finding 2023-001
FINDING REFERENCE NUMBER: 2023-001 FEDERAL PROGRAMS: 93.778: Medicaid Cluster – Medical Assistance Program; 93.464: ACL Assistive Technology COMPLIANCE REQUIREMENT: Reporting TYPE OF FINDING: Noncompliance and Significant Deficiency in Internal Control Statement of Condition The Uniform Guidance report for the year ended September 30, 2023, will be submitted with SILO’s Federal Audit Clearinghouse filing during September 2024, which is after its due date. Criteria or Specific Requirement The Federal Audit Clearinghouse filing, inclusive of SILO’s Uniform Guidance report, is due thirty days after the receipt of the auditor’s report or nine months after the end of the fiscal year – whichever comes first. Questioned Costs Not applicable. Effect SILO did not comply with the reporting requirements established by the Federal Agency. Cause Additional time past the filing deadline was required to complete the financial statement and Uniform Guidance audits. Recommendation SILO should closely monitor compliance with reporting requirements established by the Federal Agency and consider commencing its financial statement and Uniform Guidance audits earlier. Views of Responsible Officials and Corrective Action Plan SILO will make sure the financial statement and Uniform Guidance audits are started earlier to ensure enough time to file timely in the future.