FAC Explorer

Audit 328038

FY End
2023-12-31
Total Expended
$6.59M
Findings
2
Programs
3
Organization: After Hours Project, Inc. (NY)
Year: 2023 Accepted: 2024-11-12
Auditor: Vargas & Rivera LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
505368 2023-001 - Yes L
1081810 2023-001 - Yes L

Programs

ALN Program Spent Major Findings
93.914 Hiv Emergency Relief Project Grants $4.46M Yes 0
93.788 Opioid Str $306,593 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $20,954 - 0

Contacts

Name Title Type
MVT2LURRXLW3 Fernando Soto Auditee
7182490755 Luis Carlos Rivera 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of After Hours Project, Inc. and Subsidiary under programs of the federal government for the year ended December 31, 2022. 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 operations of After Hours Project, Inc. and Subsidiary it is not intended to and does not present the financial position, changes in net assets, or cash flows of the entity.
Title: NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. 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. Pass-through entity identifying numbers are presented where available.
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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. After Hours Project, Inc. and Subsidiary has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Item 2023-001 Federal Assistance Listing Number - 93.914 HIV Emergency Relief Project Grants - Public Health Solutions Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within nine months of year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended December 31, 2023. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Organization cannot be considered a low risk auditee for the years ended December 31, 2024 and 2025. Context: When performing our audit we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: The Organization's previous audit firm retired without providing ample notice. In addition, there were personnel changes within the Organization. Both incidents caused delays in concluding the audit on a timely basis. Repeat Finding: 2022-001 and 2021-001 Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Correction Action Plan.
Finding 2023-001
Item 2023-001 Federal Assistance Listing Number - 93.914 HIV Emergency Relief Project Grants - Public Health Solutions Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within nine months of year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended December 31, 2023. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Organization cannot be considered a low risk auditee for the years ended December 31, 2024 and 2025. Context: When performing our audit we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: The Organization's previous audit firm retired without providing ample notice. In addition, there were personnel changes within the Organization. Both incidents caused delays in concluding the audit on a timely basis. Repeat Finding: 2022-001 and 2021-001 Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Correction Action Plan.