FAC Explorer

Audit 321407

FY End
2023-12-31
Total Expended
$6.98M
Findings
14
Programs
5
Organization: Aid Upstate (SC)
Year: 2023 Accepted: 2024-09-26
Auditor: Forvis Mazars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498720 2023-002 Significant Deficiency Yes CL
498721 2023-002 Significant Deficiency Yes CL
498722 2023-002 Significant Deficiency Yes CL
498723 2023-002 Significant Deficiency Yes CL
498724 2023-002 Significant Deficiency Yes CL
498725 2023-002 Significant Deficiency Yes CL
498726 2023-002 Significant Deficiency Yes CL
1075162 2023-002 Significant Deficiency Yes CL
1075163 2023-002 Significant Deficiency Yes CL
1075164 2023-002 Significant Deficiency Yes CL
1075165 2023-002 Significant Deficiency Yes CL
1075166 2023-002 Significant Deficiency Yes CL
1075167 2023-002 Significant Deficiency Yes CL
1075168 2023-002 Significant Deficiency Yes CL

Programs

ALN Program Spent Major Findings
93.917 Hiv Care Formula Grants $434,232 Yes 1
93.940 Hiv Prevention Activities_health Department Based $372,500 - 0
14.241 Housing Opportunities for Persons with Aids $337,949 Yes 1
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $133,594 - 0
93.788 Opioid Str $11,880 - 0

Contacts

Name Title Type
HEW1JGK14QN6 Andrew Hall Auditee
8642500608 Sabrina Preston Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures in 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. The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization did not pass-through any Federal funding to subrecipients. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of AID Upstate and Subsidiary (the “Organization”) under programs of the federal government for the year ended December 31, 2023. The information in the 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. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the consolidated financial position, consolidated changes in net assets, consolidated statements of functional expense or consolidated cash flows of the Organization.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Expenditures in 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. The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization did not pass-through any Federal funding to subrecipients. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures in 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. The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization did not pass-through any Federal funding to subrecipients.
Title: Note 3. Contingencies Accounting Policies: Expenditures in 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. The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization did not pass-through any Federal funding to subrecipients. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization’s federal programs are subject to financial and compliance audits by grantor agencies which, if instances of material noncompliance are found, may result in disallowed expenditures and affect its continued participation in specific programs. The amount, if any, of expenditures, which may be disallowed by the grantor agencies, cannot be determined at this time. However, the Organization expects such amounts, if any, to be immaterial.
Title: Note 4. Categorization of Expenditures Accounting Policies: Expenditures in 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. The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization did not pass-through any Federal funding to subrecipients. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The categorization of expenditures by program included in the schedule of expenditures of federal awards is based upon the grant documents. Changes in the categorization of expenditures occur based upon revisions to the Assistance Listing, which is issued in June and December of each year. The schedule of expenditures of federal awards for the year ended December 31, 2023 reflects Assistance Listing changes issued through May 2023.

Finding Details

Finding 2023-002
2023-002 Cash Management and Reporting Assistance Listing #93.917 HIV Care Formula Grants and #14.241 Housing Opportunities for Persons with AIDS Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed timely. Reports should be submitted in the timeline as determined in the grant agreement. Condition: The Organization established a procedure over reimbursement requests that is not being adhered to in order to guarantee timely submissions. Questioned Costs: None. Context: The reimbursement requests were sampled and population of 13 was selected to be reviewed. Of those sampled, 13 were found to not be submitted timely. The sample was not considered statistically valid. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for a timely submission. Identification as a Repeat Finding: 2022-002 Recommendation: The Organization should implement a process to ensure the timely submission of the reimbursement requests. Views of Responsible Officials: See corrective action plan.
Finding 2023-002
2023-002 Cash Management and Reporting Assistance Listing #93.917 HIV Care Formula Grants and #14.241 Housing Opportunities for Persons with AIDS Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed timely. Reports should be submitted in the timeline as determined in the grant agreement. Condition: The Organization established a procedure over reimbursement requests that is not being adhered to in order to guarantee timely submissions. Questioned Costs: None. Context: The reimbursement requests were sampled and population of 13 was selected to be reviewed. Of those sampled, 13 were found to not be submitted timely. The sample was not considered statistically valid. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for a timely submission. Identification as a Repeat Finding: 2022-002 Recommendation: The Organization should implement a process to ensure the timely submission of the reimbursement requests. Views of Responsible Officials: See corrective action plan.
Finding 2023-002
2023-002 Cash Management and Reporting Assistance Listing #93.917 HIV Care Formula Grants and #14.241 Housing Opportunities for Persons with AIDS Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed timely. Reports should be submitted in the timeline as determined in the grant agreement. Condition: The Organization established a procedure over reimbursement requests that is not being adhered to in order to guarantee timely submissions. Questioned Costs: None. Context: The reimbursement requests were sampled and population of 13 was selected to be reviewed. Of those sampled, 13 were found to not be submitted timely. The sample was not considered statistically valid. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for a timely submission. Identification as a Repeat Finding: 2022-002 Recommendation: The Organization should implement a process to ensure the timely submission of the reimbursement requests. Views of Responsible Officials: See corrective action plan.
Finding 2023-002
2023-002 Cash Management and Reporting Assistance Listing #93.917 HIV Care Formula Grants and #14.241 Housing Opportunities for Persons with AIDS Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed timely. Reports should be submitted in the timeline as determined in the grant agreement. Condition: The Organization established a procedure over reimbursement requests that is not being adhered to in order to guarantee timely submissions. Questioned Costs: None. Context: The reimbursement requests were sampled and population of 13 was selected to be reviewed. Of those sampled, 13 were found to not be submitted timely. The sample was not considered statistically valid. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for a timely submission. Identification as a Repeat Finding: 2022-002 Recommendation: The Organization should implement a process to ensure the timely submission of the reimbursement requests. Views of Responsible Officials: See corrective action plan.
Finding 2023-002
2023-002 Cash Management and Reporting Assistance Listing #93.917 HIV Care Formula Grants and #14.241 Housing Opportunities for Persons with AIDS Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed timely. Reports should be submitted in the timeline as determined in the grant agreement. Condition: The Organization established a procedure over reimbursement requests that is not being adhered to in order to guarantee timely submissions. Questioned Costs: None. Context: The reimbursement requests were sampled and population of 13 was selected to be reviewed. Of those sampled, 13 were found to not be submitted timely. The sample was not considered statistically valid. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for a timely submission. Identification as a Repeat Finding: 2022-002 Recommendation: The Organization should implement a process to ensure the timely submission of the reimbursement requests. Views of Responsible Officials: See corrective action plan.
Finding 2023-002
2023-002 Cash Management and Reporting Assistance Listing #93.917 HIV Care Formula Grants and #14.241 Housing Opportunities for Persons with AIDS Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed timely. Reports should be submitted in the timeline as determined in the grant agreement. Condition: The Organization established a procedure over reimbursement requests that is not being adhered to in order to guarantee timely submissions. Questioned Costs: None. Context: The reimbursement requests were sampled and population of 13 was selected to be reviewed. Of those sampled, 13 were found to not be submitted timely. The sample was not considered statistically valid. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for a timely submission. Identification as a Repeat Finding: 2022-002 Recommendation: The Organization should implement a process to ensure the timely submission of the reimbursement requests. Views of Responsible Officials: See corrective action plan.
Finding 2023-002
2023-002 Cash Management and Reporting Assistance Listing #93.917 HIV Care Formula Grants and #14.241 Housing Opportunities for Persons with AIDS Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed timely. Reports should be submitted in the timeline as determined in the grant agreement. Condition: The Organization established a procedure over reimbursement requests that is not being adhered to in order to guarantee timely submissions. Questioned Costs: None. Context: The reimbursement requests were sampled and population of 13 was selected to be reviewed. Of those sampled, 13 were found to not be submitted timely. The sample was not considered statistically valid. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for a timely submission. Identification as a Repeat Finding: 2022-002 Recommendation: The Organization should implement a process to ensure the timely submission of the reimbursement requests. Views of Responsible Officials: See corrective action plan.
Finding 2023-002
2023-002 Cash Management and Reporting Assistance Listing #93.917 HIV Care Formula Grants and #14.241 Housing Opportunities for Persons with AIDS Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed timely. Reports should be submitted in the timeline as determined in the grant agreement. Condition: The Organization established a procedure over reimbursement requests that is not being adhered to in order to guarantee timely submissions. Questioned Costs: None. Context: The reimbursement requests were sampled and population of 13 was selected to be reviewed. Of those sampled, 13 were found to not be submitted timely. The sample was not considered statistically valid. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for a timely submission. Identification as a Repeat Finding: 2022-002 Recommendation: The Organization should implement a process to ensure the timely submission of the reimbursement requests. Views of Responsible Officials: See corrective action plan.
Finding 2023-002
2023-002 Cash Management and Reporting Assistance Listing #93.917 HIV Care Formula Grants and #14.241 Housing Opportunities for Persons with AIDS Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed timely. Reports should be submitted in the timeline as determined in the grant agreement. Condition: The Organization established a procedure over reimbursement requests that is not being adhered to in order to guarantee timely submissions. Questioned Costs: None. Context: The reimbursement requests were sampled and population of 13 was selected to be reviewed. Of those sampled, 13 were found to not be submitted timely. The sample was not considered statistically valid. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for a timely submission. Identification as a Repeat Finding: 2022-002 Recommendation: The Organization should implement a process to ensure the timely submission of the reimbursement requests. Views of Responsible Officials: See corrective action plan.
Finding 2023-002
2023-002 Cash Management and Reporting Assistance Listing #93.917 HIV Care Formula Grants and #14.241 Housing Opportunities for Persons with AIDS Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed timely. Reports should be submitted in the timeline as determined in the grant agreement. Condition: The Organization established a procedure over reimbursement requests that is not being adhered to in order to guarantee timely submissions. Questioned Costs: None. Context: The reimbursement requests were sampled and population of 13 was selected to be reviewed. Of those sampled, 13 were found to not be submitted timely. The sample was not considered statistically valid. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for a timely submission. Identification as a Repeat Finding: 2022-002 Recommendation: The Organization should implement a process to ensure the timely submission of the reimbursement requests. Views of Responsible Officials: See corrective action plan.
Finding 2023-002
2023-002 Cash Management and Reporting Assistance Listing #93.917 HIV Care Formula Grants and #14.241 Housing Opportunities for Persons with AIDS Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed timely. Reports should be submitted in the timeline as determined in the grant agreement. Condition: The Organization established a procedure over reimbursement requests that is not being adhered to in order to guarantee timely submissions. Questioned Costs: None. Context: The reimbursement requests were sampled and population of 13 was selected to be reviewed. Of those sampled, 13 were found to not be submitted timely. The sample was not considered statistically valid. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for a timely submission. Identification as a Repeat Finding: 2022-002 Recommendation: The Organization should implement a process to ensure the timely submission of the reimbursement requests. Views of Responsible Officials: See corrective action plan.
Finding 2023-002
2023-002 Cash Management and Reporting Assistance Listing #93.917 HIV Care Formula Grants and #14.241 Housing Opportunities for Persons with AIDS Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed timely. Reports should be submitted in the timeline as determined in the grant agreement. Condition: The Organization established a procedure over reimbursement requests that is not being adhered to in order to guarantee timely submissions. Questioned Costs: None. Context: The reimbursement requests were sampled and population of 13 was selected to be reviewed. Of those sampled, 13 were found to not be submitted timely. The sample was not considered statistically valid. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for a timely submission. Identification as a Repeat Finding: 2022-002 Recommendation: The Organization should implement a process to ensure the timely submission of the reimbursement requests. Views of Responsible Officials: See corrective action plan.
Finding 2023-002
2023-002 Cash Management and Reporting Assistance Listing #93.917 HIV Care Formula Grants and #14.241 Housing Opportunities for Persons with AIDS Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed timely. Reports should be submitted in the timeline as determined in the grant agreement. Condition: The Organization established a procedure over reimbursement requests that is not being adhered to in order to guarantee timely submissions. Questioned Costs: None. Context: The reimbursement requests were sampled and population of 13 was selected to be reviewed. Of those sampled, 13 were found to not be submitted timely. The sample was not considered statistically valid. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for a timely submission. Identification as a Repeat Finding: 2022-002 Recommendation: The Organization should implement a process to ensure the timely submission of the reimbursement requests. Views of Responsible Officials: See corrective action plan.
Finding 2023-002
2023-002 Cash Management and Reporting Assistance Listing #93.917 HIV Care Formula Grants and #14.241 Housing Opportunities for Persons with AIDS Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed timely. Reports should be submitted in the timeline as determined in the grant agreement. Condition: The Organization established a procedure over reimbursement requests that is not being adhered to in order to guarantee timely submissions. Questioned Costs: None. Context: The reimbursement requests were sampled and population of 13 was selected to be reviewed. Of those sampled, 13 were found to not be submitted timely. The sample was not considered statistically valid. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for a timely submission. Identification as a Repeat Finding: 2022-002 Recommendation: The Organization should implement a process to ensure the timely submission of the reimbursement requests. Views of Responsible Officials: See corrective action plan.