FAC Explorer

Audit 339199

FY End
2024-06-30
Total Expended
$1.33M
Findings
4
Programs
8
Organization: St. Catherine's Center for Children (NY)
Year: 2024 Accepted: 2025-01-22
Auditor: Bonadio & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519876 2024-001 Significant Deficiency - AB
519877 2024-002 Significant Deficiency - CHL
1096318 2024-001 Significant Deficiency - AB
1096319 2024-002 Significant Deficiency - CHL

Programs

ALN Program Spent Major Findings
93.590 Community-Based Child Abuse Prevention Grants $338,187 Yes 2
14.231 Emergency Solutions Grant Program $214,582 - 0
14.267 Continuum of Care Program $158,145 - 0
10.553 School Breakfast Program $134,975 - 0
84.027 Special Education Grants to States $108,159 - 0
16.021 Justice Systems Response to Families $43,151 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $40,099 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $25,000 - 0

Contacts

Name Title Type
UVYJFNCF2K39 Kelly Crast Auditee
5184536714 Ariel Ruiz Auditor
No contacts on file

Notes to SEFA

Title: FEDERAL LOANS AND LOAN GUARANTEES Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of St. Catherine's Center for Children (the Center) and is prepared on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: Y Rate Explanation: The Center has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Center had no federal loans or loan guarantees outstanding as of June 30, 2024.
Title: INSURANCE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of St. Catherine's Center for Children (the Center) and is prepared on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: Y Rate Explanation: The Center has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Center did not participate in any federal insurance programs for the year ended June 30, 2024.
Title: NON-CASH ASSISTANCE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of St. Catherine's Center for Children (the Center) and is prepared on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: Y Rate Explanation: The Center has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Center did not receive any non-cash assistance that should be reported in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024.

Finding Details

Finding 2024-001
Condition: Incorrect allocation percentage was used for two of the expenditures tested. Criteria: Program allocations should be consistently applied for items utilizing square footage methodology to allocate expenses. Cause: Systems were not properly updated and review of the expenditure did not detect improper allocation. Effect: The program was charged incorrectly based on the failed internal control. Recommendation: Management should ensure all internal controls are functioning as designed for this program. During review and approval of expenditures, all allocated items should be reviewed for accuracy.
Finding 2024-002
Condition: One voucher in our sample selection for reporting was submitted late. Criteria: Vouchers should be submitted within 30 days after period end as stipulated by contract. Cause: Vouchers were submitted outside the 30 day window due to an unplanned leave of absence for the individual responsible for prepared the voucher. Effect: The Organization was not in compliance with submitting the voucher within the time frame stipulated in the contract. Recommendation: Although this was isolated to one voucher, we recommend having someone assigned as a backup person to prepare the vouchers if this occurs in future periods.
Finding 2024-001
Condition: Incorrect allocation percentage was used for two of the expenditures tested. Criteria: Program allocations should be consistently applied for items utilizing square footage methodology to allocate expenses. Cause: Systems were not properly updated and review of the expenditure did not detect improper allocation. Effect: The program was charged incorrectly based on the failed internal control. Recommendation: Management should ensure all internal controls are functioning as designed for this program. During review and approval of expenditures, all allocated items should be reviewed for accuracy.
Finding 2024-002
Condition: One voucher in our sample selection for reporting was submitted late. Criteria: Vouchers should be submitted within 30 days after period end as stipulated by contract. Cause: Vouchers were submitted outside the 30 day window due to an unplanned leave of absence for the individual responsible for prepared the voucher. Effect: The Organization was not in compliance with submitting the voucher within the time frame stipulated in the contract. Recommendation: Although this was isolated to one voucher, we recommend having someone assigned as a backup person to prepare the vouchers if this occurs in future periods.