FAC Explorer

Audit 339528

FY End
2023-06-30
Total Expended
$2.76M
Findings
14
Programs
2
Organization: Unique People Services - Aids Programs, Inc.. (NY)
Year: 2023 Accepted: 2025-01-23
Auditor: Cbiz CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520036 2023-003 Significant Deficiency - B
520037 2023-003 Significant Deficiency - B
520038 2023-003 Significant Deficiency - B
520039 2023-003 Significant Deficiency - B
520040 2023-003 Significant Deficiency - B
520041 2023-003 Significant Deficiency - B
520042 2023-003 Significant Deficiency - B
1096478 2023-003 Significant Deficiency - B
1096479 2023-003 Significant Deficiency - B
1096480 2023-003 Significant Deficiency - B
1096481 2023-003 Significant Deficiency - B
1096482 2023-003 Significant Deficiency - B
1096483 2023-003 Significant Deficiency - B
1096484 2023-003 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
14.241 Housing Opportunities for Persons with Aids $73,975 Yes 1
93.558 Temporary Assistance for Needy Families $34,495 - 0

Contacts

Name Title Type
K3YDZV3UNM49 Ive Pierre Auditee
7182317711 Joseph Kanjamala 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. De Minimis Rate Used: N Rate Explanation: Unique People Services – AIDS Programs, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal awards activity of Unique People Services – AIDS Programs, Inc. (“Unique - AIDS”) for the year ended June 30, 2023. The information in the 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 (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of Unique - AIDS, it is not intended to and does not present the financial position, changes in net assets or cash flows of Unique - AIDS.
Title: NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Unique People Services – AIDS Programs, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. 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.
Title: NOTE 3 – INDIRECT COST RATES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Unique People Services – AIDS Programs, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Unique - AIDS has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-003
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended June 30, 2023, Unique – AIDS did not maintain support for salary based on work performed. Salary and wages were charged based on budget estimates. The salaries and wages are not charged based on actual work performed. Unique-AIDS is not in compliance with 2 CFR 200.430. No questioned costs reported. The context is a random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that Unique – AIDS establish a system to determine and document the time spent and amount charged to their programs.
Finding 2023-003
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended June 30, 2023, Unique – AIDS did not maintain support for salary based on work performed. Salary and wages were charged based on budget estimates. The salaries and wages are not charged based on actual work performed. Unique-AIDS is not in compliance with 2 CFR 200.430. No questioned costs reported. The context is a random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that Unique – AIDS establish a system to determine and document the time spent and amount charged to their programs.
Finding 2023-003
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended June 30, 2023, Unique – AIDS did not maintain support for salary based on work performed. Salary and wages were charged based on budget estimates. The salaries and wages are not charged based on actual work performed. Unique-AIDS is not in compliance with 2 CFR 200.430. No questioned costs reported. The context is a random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that Unique – AIDS establish a system to determine and document the time spent and amount charged to their programs.
Finding 2023-003
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended June 30, 2023, Unique – AIDS did not maintain support for salary based on work performed. Salary and wages were charged based on budget estimates. The salaries and wages are not charged based on actual work performed. Unique-AIDS is not in compliance with 2 CFR 200.430. No questioned costs reported. The context is a random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that Unique – AIDS establish a system to determine and document the time spent and amount charged to their programs.
Finding 2023-003
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended June 30, 2023, Unique – AIDS did not maintain support for salary based on work performed. Salary and wages were charged based on budget estimates. The salaries and wages are not charged based on actual work performed. Unique-AIDS is not in compliance with 2 CFR 200.430. No questioned costs reported. The context is a random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that Unique – AIDS establish a system to determine and document the time spent and amount charged to their programs.
Finding 2023-003
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended June 30, 2023, Unique – AIDS did not maintain support for salary based on work performed. Salary and wages were charged based on budget estimates. The salaries and wages are not charged based on actual work performed. Unique-AIDS is not in compliance with 2 CFR 200.430. No questioned costs reported. The context is a random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that Unique – AIDS establish a system to determine and document the time spent and amount charged to their programs.
Finding 2023-003
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended June 30, 2023, Unique – AIDS did not maintain support for salary based on work performed. Salary and wages were charged based on budget estimates. The salaries and wages are not charged based on actual work performed. Unique-AIDS is not in compliance with 2 CFR 200.430. No questioned costs reported. The context is a random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that Unique – AIDS establish a system to determine and document the time spent and amount charged to their programs.
Finding 2023-003
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended June 30, 2023, Unique – AIDS did not maintain support for salary based on work performed. Salary and wages were charged based on budget estimates. The salaries and wages are not charged based on actual work performed. Unique-AIDS is not in compliance with 2 CFR 200.430. No questioned costs reported. The context is a random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that Unique – AIDS establish a system to determine and document the time spent and amount charged to their programs.
Finding 2023-003
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended June 30, 2023, Unique – AIDS did not maintain support for salary based on work performed. Salary and wages were charged based on budget estimates. The salaries and wages are not charged based on actual work performed. Unique-AIDS is not in compliance with 2 CFR 200.430. No questioned costs reported. The context is a random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that Unique – AIDS establish a system to determine and document the time spent and amount charged to their programs.
Finding 2023-003
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended June 30, 2023, Unique – AIDS did not maintain support for salary based on work performed. Salary and wages were charged based on budget estimates. The salaries and wages are not charged based on actual work performed. Unique-AIDS is not in compliance with 2 CFR 200.430. No questioned costs reported. The context is a random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that Unique – AIDS establish a system to determine and document the time spent and amount charged to their programs.
Finding 2023-003
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended June 30, 2023, Unique – AIDS did not maintain support for salary based on work performed. Salary and wages were charged based on budget estimates. The salaries and wages are not charged based on actual work performed. Unique-AIDS is not in compliance with 2 CFR 200.430. No questioned costs reported. The context is a random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that Unique – AIDS establish a system to determine and document the time spent and amount charged to their programs.
Finding 2023-003
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended June 30, 2023, Unique – AIDS did not maintain support for salary based on work performed. Salary and wages were charged based on budget estimates. The salaries and wages are not charged based on actual work performed. Unique-AIDS is not in compliance with 2 CFR 200.430. No questioned costs reported. The context is a random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that Unique – AIDS establish a system to determine and document the time spent and amount charged to their programs.
Finding 2023-003
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended June 30, 2023, Unique – AIDS did not maintain support for salary based on work performed. Salary and wages were charged based on budget estimates. The salaries and wages are not charged based on actual work performed. Unique-AIDS is not in compliance with 2 CFR 200.430. No questioned costs reported. The context is a random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that Unique – AIDS establish a system to determine and document the time spent and amount charged to their programs.
Finding 2023-003
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended June 30, 2023, Unique – AIDS did not maintain support for salary based on work performed. Salary and wages were charged based on budget estimates. The salaries and wages are not charged based on actual work performed. Unique-AIDS is not in compliance with 2 CFR 200.430. No questioned costs reported. The context is a random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that Unique – AIDS establish a system to determine and document the time spent and amount charged to their programs.