FAC Explorer

Audit 320204

FY End
2022-12-31
Total Expended
$929,081
Findings
2
Programs
2
Organization: Preventionfocus, Inc. (NY)
Year: 2022 Accepted: 2024-09-20
Auditor: Bonadio & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
497439 2022-001 Material Weakness - L
1073881 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $731,188 Yes 1
93.788 Opioid Str $197,893 - 0

Contacts

Name Title Type
RX22EF72CC36 Victoria Simmons Auditee
7168843256 Justin Reid Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. GENERAL The accompanying Schedule of Expenditures of Federal Awards (the Schedule) has been prepared in accordance with accounting principles generally accepted in the United States of America. Amounts included in the Schedule are actual expenditures for the year ended December 31, 2022. The accompanying Schedule presents the activity of all federal award programs of Preventionfocus, Inc. (the Agency). 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 Agency’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Agency. 2. BASIS OF ACCOUNTING 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: 3. INDIRECT COSTS The Agency does not allocate indirect costs to federal programs, and as such, did not elect to apply the 10% de minimis rate permitted by the Uniform Guidance.

Finding Details

Finding 2022-001
Material Weakness Finding 2022-001 Condition – The Agency did not timely have an audit performed of its major federal award programs and did not timely submit a Data Collection Form to the Federal Audit Clearinghouse for the year ended December 31, 2022. Criteria – As required under the Uniform Guidance, organizations that spend more than $750,000 of federal funds are required to have an audit in accordance with the Uniform Guidance and submit a Data Collection Form through the Federal Audit Clearinghouse within the earlier of nine months after year end or 30 days after its audit opinion date. Cause – The audit under Uniform Guidance for the year ended December 31, 2022 was not completed timely because the Agency did not accurately track the expenditure of federal awards during the fiscal year. Effect – The Agency did not comply with reporting regulations required by the Uniform Guidance. Recommendation – We recommend the Agency enact policies and procedures to ensure that the Data Collection Form be completed and submitted to the Federal Audit Clearinghouse with the required timeframe specified by the Uniform Guidance. Management’s Response – Management has initiated policies and procedures to ensure that the required reporting regarding federal expenditures is completed in accordance with the Uniform Guidance.
Finding 2022-001
Material Weakness Finding 2022-001 Condition – The Agency did not timely have an audit performed of its major federal award programs and did not timely submit a Data Collection Form to the Federal Audit Clearinghouse for the year ended December 31, 2022. Criteria – As required under the Uniform Guidance, organizations that spend more than $750,000 of federal funds are required to have an audit in accordance with the Uniform Guidance and submit a Data Collection Form through the Federal Audit Clearinghouse within the earlier of nine months after year end or 30 days after its audit opinion date. Cause – The audit under Uniform Guidance for the year ended December 31, 2022 was not completed timely because the Agency did not accurately track the expenditure of federal awards during the fiscal year. Effect – The Agency did not comply with reporting regulations required by the Uniform Guidance. Recommendation – We recommend the Agency enact policies and procedures to ensure that the Data Collection Form be completed and submitted to the Federal Audit Clearinghouse with the required timeframe specified by the Uniform Guidance. Management’s Response – Management has initiated policies and procedures to ensure that the required reporting regarding federal expenditures is completed in accordance with the Uniform Guidance.