FAC Explorer

Audit 320810

FY End
2023-12-31
Total Expended
$1.66M
Findings
2
Programs
5
Organization: Save the Michael's of the World (NY)
Year: 2023 Accepted: 2024-09-25
Auditor: Tronconi Segarra & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498128 2023-004 Significant Deficiency - AB
1074570 2023-004 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.788 Opioid Str $281,808 Yes 1
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $86,531 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $67,716 - 0
14.231 Emergency Solutions Grant Program $61,311 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $53,429 - 0

Contacts

Name Title Type
DZECH9KF9EZ9 Avi Israel Auditee
7169848375 Richard Wiktorowski Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 1. Basis of Presentation The accompanying schedule of expenditures of federal awards presents the activity of all federal awards programs administered by Save the Michaels of the World, Inc. (“the “Organization”). 2. Basis of Accounting 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). 3. Summary of Significant Accounting Policies Federal award expenditures are reported on the statement 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 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 contributions of nonfinancial asset or capitalization policies required under accounting principles generally accepted in the United States of America. 4. Indirect Cost Rate The Organization has elected not to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance and instead uses the overhead allocation rate provided by the specific contracts for the programs. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance and instead uses the overhead allocation rate provided by the specific contracts for the programs. The accompanying schedule of expenditures of federal awards presents the activity of all federal awards programs administered by Save the Michaels of the World, Inc. (“the “Organization”).
Title: Basis of Accounting Accounting Policies: 1. Basis of Presentation The accompanying schedule of expenditures of federal awards presents the activity of all federal awards programs administered by Save the Michaels of the World, Inc. (“the “Organization”). 2. Basis of Accounting 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). 3. Summary of Significant Accounting Policies Federal award expenditures are reported on the statement 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 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 contributions of nonfinancial asset or capitalization policies required under accounting principles generally accepted in the United States of America. 4. Indirect Cost Rate The Organization has elected not to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance and instead uses the overhead allocation rate provided by the specific contracts for the programs. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance and instead uses the overhead allocation rate provided by the specific contracts for the programs. 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).
Title: Summary of Significant Accounting Policies Accounting Policies: 1. Basis of Presentation The accompanying schedule of expenditures of federal awards presents the activity of all federal awards programs administered by Save the Michaels of the World, Inc. (“the “Organization”). 2. Basis of Accounting 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). 3. Summary of Significant Accounting Policies Federal award expenditures are reported on the statement 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 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 contributions of nonfinancial asset or capitalization policies required under accounting principles generally accepted in the United States of America. 4. Indirect Cost Rate The Organization has elected not to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance and instead uses the overhead allocation rate provided by the specific contracts for the programs. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance and instead uses the overhead allocation rate provided by the specific contracts for the programs. Federal award expenditures are reported on the statement 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 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 contributions of nonfinancial asset or capitalization policies required under accounting principles generally accepted in the United States of America.
Title: Indirect Cost Rate Accounting Policies: 1. Basis of Presentation The accompanying schedule of expenditures of federal awards presents the activity of all federal awards programs administered by Save the Michaels of the World, Inc. (“the “Organization”). 2. Basis of Accounting 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). 3. Summary of Significant Accounting Policies Federal award expenditures are reported on the statement 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 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 contributions of nonfinancial asset or capitalization policies required under accounting principles generally accepted in the United States of America. 4. Indirect Cost Rate The Organization has elected not to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance and instead uses the overhead allocation rate provided by the specific contracts for the programs. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance and instead uses the overhead allocation rate provided by the specific contracts for the programs. The Organization has elected not to use the 10 percent de minimus indirect cost rate as allowed under Uniform Guidance and instead uses the overhead allocation rate provided by the specific contracts for the programs.

Finding Details

Finding 2023-004
Condition – Out of 40 employees tested in the State Opioid Response Program, we noted one selection in which the employee’s hours worked per their time sheet did not agree to the hours paid per the corresponding pay statement during the year ended December 31, 2023. Criteria – Employee time sheets should be reviewed and approved, with any required corrections made prior to the payroll check date. Effect – Incorrectly recording employees’ hours worked may result in discrepancies and errors in employee payroll payments. Recommendation – We recommend that the Organization review all policies and procedures regarding their payroll processes with key staff and that the Organization emphasize the importance of thorough review of time sheets, accurate data entry into payroll systems, and prompt correction of any errors identified. Management's Response – See management's corrective action plan on page 30.
Finding 2023-004
Condition – Out of 40 employees tested in the State Opioid Response Program, we noted one selection in which the employee’s hours worked per their time sheet did not agree to the hours paid per the corresponding pay statement during the year ended December 31, 2023. Criteria – Employee time sheets should be reviewed and approved, with any required corrections made prior to the payroll check date. Effect – Incorrectly recording employees’ hours worked may result in discrepancies and errors in employee payroll payments. Recommendation – We recommend that the Organization review all policies and procedures regarding their payroll processes with key staff and that the Organization emphasize the importance of thorough review of time sheets, accurate data entry into payroll systems, and prompt correction of any errors identified. Management's Response – See management's corrective action plan on page 30.