FAC Explorer

Audit 334820

FY End
2023-06-30
Total Expended
$1.06M
Findings
2
Programs
3
Organization: Immigrant Social Services, Inc. (NY)
Year: 2023 Accepted: 2024-12-26
Auditor: Vargas & Rivera LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
516916 2023-001 - Yes L
1093358 2023-001 - Yes L

Programs

ALN Program Spent Major Findings
93.959 Block Grants for Prevention and Treatment of Substance Abuse $647,725 Yes 1
93.575 Child Care and Development Block Grant $306,520 - 0
93.558 Temporary Assistance for Needy Families $103,180 - 0

Contacts

Name Title Type
F9VALJMF9NP8 Beatrice Chen Auditee
2125711840 Luis Rivera Auditor
No contacts on file

Notes to SEFA

Title: 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: Immigrant Social Services, Inc. has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Immigrant Social Services, Inc. under programs of the federal government for the year ended June 30, 2023. 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 Immigrant Social Services, Inc. it is not intended to and does not present the financial position, changes in net assets, or cash flows of the entity.

Finding Details

Finding 2023-001
Federal Assistance Listing Number - 93.959 - Block Grants for Prevention and Treatment of Substance Abuse 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 Corporation 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 Corporation 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: There were personnel changes within the Corporation, which caused delays in concluding the audit on a timely basis. Repeat Finding: 2022-002 Recommendation: We recommend the Corporations'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 Corporation concurs with the recommendation. See attached Correction Action Plan.
Finding 2023-001
Federal Assistance Listing Number - 93.959 - Block Grants for Prevention and Treatment of Substance Abuse 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 Corporation 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 Corporation 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: There were personnel changes within the Corporation, which caused delays in concluding the audit on a timely basis. Repeat Finding: 2022-002 Recommendation: We recommend the Corporations'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 Corporation concurs with the recommendation. See attached Correction Action Plan.