FAC Explorer

Audit 32322

FY End
2022-06-30
Total Expended
$4.69M
Findings
2
Programs
12
Organization: Kingsbridge Heights Community Center, Inc. (NY)
Year: 2022 Accepted: 2023-03-30
Auditor: Sax CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36826 2022-001 Significant Deficiency - L
613268 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $939,943 Yes 1
16.575 Crime Victim Assistance $322,887 - 0
84.425 Education Stabilization Fund $248,177 - 0
93.558 Temporary Assistance for Needy Families $187,723 - 0
14.871 Section 8 Housing Choice Vouchers $154,239 - 0
14.218 Community Development Block Grants/entitlement Grants $57,140 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $52,355 - 0
93.575 Child Care and Development Block Grant $48,652 - 0
93.569 Community Services Block Grant $28,890 - 0
10.558 Child and Adult Care Food Program $20,103 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $11,397 - 0
16.017 Sexual Assault Services Formula Program $10,331 - 0

Contacts

Name Title Type
UXS9EN6S7HA5 Raye Barbieri Auditee
7188440700 David Ashenfarb Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are presented on the accrual basis of accounting. Such expenditures are recognized following the cost principals contained in OMBs Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Under federal cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying members are presented where available. De Minimis Rate Used: N Rate Explanation: The Center has elected not to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Center under programs of the federal government for the year ended June 30, 2022. 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). Because the Schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Center.
Title: Sub-Recipients Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are presented on the accrual basis of accounting. Such expenditures are recognized following the cost principals contained in OMBs Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Under federal cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying members are presented where available. De Minimis Rate Used: N Rate Explanation: The Center has elected not to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. There were no amounts provided to subrecipients from federal awards received during the year ended June 30, 2022.

Finding Details

Finding 2022-001
Program: AL# 93.600 ? Head Start Sponsor Award Number: CT9259071 Sponsor Agency: US Department of Health and Human Services Criteria: Non-Federal entities receiving Federal awards must establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure vouchers that request reimbursement of grant expenditures are reviewed for completeness and accuracy before submission. Citation: 2 CFR 200.303 Condition: The Center did not review vouchers for completeness and accuracy before submission. Cause: For vouchers submitted electronically, the Center did not establish controls to review vouchers prior to submission. Effect: Failure to review vouchers before submission may result in inaccurate financial reporting and drawing federal funds more than expenditures incurred. Questioned Costs: None. Context: This was an award specific problem that affected only the grant listed above. Repeat Finding: No Recommendation: We recommend that the Center implement monitoring procedures to ensure vouchers are reviewed prior to submission. Documentation of the review performed should be maintained. Views of Responsible Officials: See Corrective Action Plan.
Finding 2022-001
Program: AL# 93.600 ? Head Start Sponsor Award Number: CT9259071 Sponsor Agency: US Department of Health and Human Services Criteria: Non-Federal entities receiving Federal awards must establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure vouchers that request reimbursement of grant expenditures are reviewed for completeness and accuracy before submission. Citation: 2 CFR 200.303 Condition: The Center did not review vouchers for completeness and accuracy before submission. Cause: For vouchers submitted electronically, the Center did not establish controls to review vouchers prior to submission. Effect: Failure to review vouchers before submission may result in inaccurate financial reporting and drawing federal funds more than expenditures incurred. Questioned Costs: None. Context: This was an award specific problem that affected only the grant listed above. Repeat Finding: No Recommendation: We recommend that the Center implement monitoring procedures to ensure vouchers are reviewed prior to submission. Documentation of the review performed should be maintained. Views of Responsible Officials: See Corrective Action Plan.