FAC Explorer

Audit 336798

FY End
2024-06-30
Total Expended
$1.38M
Findings
4
Programs
3
Organization: Rochester Childfirst Network (NY)
Year: 2024 Accepted: 2025-01-09
Auditor: Heveron & Company CPAS PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518423 2024-004 Significant Deficiency - E
518424 2024-005 Significant Deficiency - E
1094865 2024-004 Significant Deficiency - E
1094866 2024-005 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $1.27M Yes 2
84.173 Special Education Preschool Grants $71,971 - 0
84.027 Special Education Grants to States $37,934 - 0

Contacts

Name Title Type
EXGJMRASKN51 Ann Marie Stephan Auditee
5854732858 Stephanie Annunziata 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. De Minimis Rate Used: N Rate Explanation: Rochester Childfirst Network has elected not to use the 10% 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 Rochester Childfirst Network under programs of the federal government for the year ended June 30, 2024. 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 Rochester Childfirst Network, it is not intended to and does not present the financial position, change in net assets or cash flows of Rochester Childfirst Network.

Finding Details

Finding 2024-004
Child and Adult Care Food Program, Passed Through New York State Department of Health, AL #10.558; for the Year Ended June 30, 2024 Criteria: CACFP requires the Organization to determine eligibility for children at the center and bill for the correct level of eligibility. Condition: There was one child that was billed for at the incorrect level. Context: A sample of 16 files were tested from a population of 160. The test found that one child was not billed at the correct rate. Effect: One child was billed for a level that they were not eligible for and CACFP overpaid the center for their food. Cause: The Organization is not sufficiently monitoring the center's eligibility forms to ensure that they are correctly entered into the computer. Recommendation: The Organization should ensure that processes are in place so that eligibility forms are reviewed and compared to the levels in the computer. Views of responsible officials and planned corrective actions: The Organization is in the process of ensuring that eligibility forms and eligibility levels entered into the computer are sufficiently monitored and reviewed for accuracy.
Finding 2024-005
Child and Adult Care Food Program, Passed Through New York State Department of Health, AL #10.558; for the Year Ended June 30, 2024 Criteria: The Organization is required to have a process it place to reasonably ensure that all information regarding meal eligibility is entered into the billing software correctly. Condition: Since the verification process of eligibility levels was not occurring throughout the year, there was an instance of a student being billed at an incorrect rate. Context: The review to ensure eligibility levels entered into the computer matched the approved levels on the eligibility form did not occur throughout the year. Effect: One child was billed for a level that they were not eligible for and CACFP overpaid the center for their food. Cause: The Organization was not sufficiently reviewing the meal eligibility levels input into the billing software to ensure that they are correctly entered. Recommendation: The Organization should ensure that there is a review processes are in place so that eligibility forms are reviewed and compared to the levels entered in the computer. Views of responsible officials and planned corrective actions: The Organization is in the process of ensuring that eligibility forms and eligibility levels entered into the computer are sufficiently monitored and reviewed for accuracy.
Finding 2024-004
Child and Adult Care Food Program, Passed Through New York State Department of Health, AL #10.558; for the Year Ended June 30, 2024 Criteria: CACFP requires the Organization to determine eligibility for children at the center and bill for the correct level of eligibility. Condition: There was one child that was billed for at the incorrect level. Context: A sample of 16 files were tested from a population of 160. The test found that one child was not billed at the correct rate. Effect: One child was billed for a level that they were not eligible for and CACFP overpaid the center for their food. Cause: The Organization is not sufficiently monitoring the center's eligibility forms to ensure that they are correctly entered into the computer. Recommendation: The Organization should ensure that processes are in place so that eligibility forms are reviewed and compared to the levels in the computer. Views of responsible officials and planned corrective actions: The Organization is in the process of ensuring that eligibility forms and eligibility levels entered into the computer are sufficiently monitored and reviewed for accuracy.
Finding 2024-005
Child and Adult Care Food Program, Passed Through New York State Department of Health, AL #10.558; for the Year Ended June 30, 2024 Criteria: The Organization is required to have a process it place to reasonably ensure that all information regarding meal eligibility is entered into the billing software correctly. Condition: Since the verification process of eligibility levels was not occurring throughout the year, there was an instance of a student being billed at an incorrect rate. Context: The review to ensure eligibility levels entered into the computer matched the approved levels on the eligibility form did not occur throughout the year. Effect: One child was billed for a level that they were not eligible for and CACFP overpaid the center for their food. Cause: The Organization was not sufficiently reviewing the meal eligibility levels input into the billing software to ensure that they are correctly entered. Recommendation: The Organization should ensure that there is a review processes are in place so that eligibility forms are reviewed and compared to the levels entered in the computer. Views of responsible officials and planned corrective actions: The Organization is in the process of ensuring that eligibility forms and eligibility levels entered into the computer are sufficiently monitored and reviewed for accuracy.