FAC Explorer

Audit 331233

FY End
2023-12-31
Total Expended
$988,473
Findings
2
Programs
3
Organization: Town of Ulster, New York (NY)
Year: 2023 Accepted: 2024-12-06
Auditor: Efpr Group Cpa’s PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513390 2023-002 - - L
1089832 2023-002 - - L

Programs

ALN Program Spent Major Findings
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $829,392 Yes 1
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $115,239 - 0
20.205 Highway Planning and Construction $43,842 - 0

Contacts

Name Title Type
UKP3U8CLVAD5 James E. Quigley 3rd, CPA Auditee
8453822765 John Costilow, CPA Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the schedule are reported on the modified 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 limited as to reimbursement. Matching costs (the Town’s share of certain program costs) are not included in the reported expenditures. The basis of accounting varies by federal program consistent with the underlying regulations pertaining to each program. Expenditures are recognized following 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: Indirect costs are included in the reported expenditures to the extent that such costs are included in the Federal financial reports used as the source for the data presented. The de minimis election allows the Town to allocate 10% of indirect costs to grants with periods ending on or before September 30, 2024 and 15% of indirect costs to grant with periods after September 30, 2024. The Town does not use the de minimis election. No amounts were provided to subrecipients.

Finding Details

Finding 2023-002
Finding - 2023-002: Federal Reporting Federal Agency - U.S. Department of Housing and Urban Development Federal Program - Community Development Black Grants/State’s Program and Non-Entitlement Grants in Hawaii (14.228) Federal Award Year - 2023 State Agency - Not applicable Criteria - Management is responsible for establishing and maintaining effective internal controls and accounting policies to complete accounting records timely to allow correction of audited financial statements to facilitate timely filing of the Data Collection Form. Condition - The Data Collection Form for the year ended December 31, 2023 was not filed with the Federal Audit Clearinghouse within 30 calendar days after receipt of the audited financial statements in accordance with Uniform Guidance § 200.512(a)(1). Cause - The late filing resulted from not properly identifying Federal expenditures leading to late completion of the single audit and timely submission of the Data Collection Form with the Federal Audit Clearing House. Effect of Condition - The Data Collection Form for the year ended December 31, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The Town should establish accounting procedures to complete the timely submission of the Data Collection Form. Views of Responsible Officials and Planned Corrective Actions - (2) Finding 2023-002 Management’s Response Upon the proper identification of the Federal expenditures, the Town commenced work assembling the information required to complete the report. Unfortunately on September 11, 2024, the Town suffered a cyber attack that destroyed all computer records. Since September 11, 2024 the Town has focused on recovering from the attack and was just only recently able to finish the assembly of the documents required to complete the audit. The Town will monitor all grants to ensure that all Federal expenditures are identified and that revenue is recognized in the appropriate period. Estimated Completion Date: September 30, 2025 Person Responsible for Implementation: James E. Quigly 3rd, CPA, Supervisor
Finding 2023-002
Finding - 2023-002: Federal Reporting Federal Agency - U.S. Department of Housing and Urban Development Federal Program - Community Development Black Grants/State’s Program and Non-Entitlement Grants in Hawaii (14.228) Federal Award Year - 2023 State Agency - Not applicable Criteria - Management is responsible for establishing and maintaining effective internal controls and accounting policies to complete accounting records timely to allow correction of audited financial statements to facilitate timely filing of the Data Collection Form. Condition - The Data Collection Form for the year ended December 31, 2023 was not filed with the Federal Audit Clearinghouse within 30 calendar days after receipt of the audited financial statements in accordance with Uniform Guidance § 200.512(a)(1). Cause - The late filing resulted from not properly identifying Federal expenditures leading to late completion of the single audit and timely submission of the Data Collection Form with the Federal Audit Clearing House. Effect of Condition - The Data Collection Form for the year ended December 31, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The Town should establish accounting procedures to complete the timely submission of the Data Collection Form. Views of Responsible Officials and Planned Corrective Actions - (2) Finding 2023-002 Management’s Response Upon the proper identification of the Federal expenditures, the Town commenced work assembling the information required to complete the report. Unfortunately on September 11, 2024, the Town suffered a cyber attack that destroyed all computer records. Since September 11, 2024 the Town has focused on recovering from the attack and was just only recently able to finish the assembly of the documents required to complete the audit. The Town will monitor all grants to ensure that all Federal expenditures are identified and that revenue is recognized in the appropriate period. Estimated Completion Date: September 30, 2025 Person Responsible for Implementation: James E. Quigly 3rd, CPA, Supervisor