FAC Explorer

Audit 340070

FY End
2022-06-30
Total Expended
$1.04M
Findings
2
Programs
4
Organization: New York Harm Reduction Educators, Inc. (NY)
Year: 2022 Accepted: 2025-01-28
Auditor: Vargas & Rivera LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520347 2022-001 - - L
1096789 2022-001 - - L

Programs

ALN Program Spent Major Findings
93.914 Hiv Emergency Relief Project Grants $517,447 Yes 0
93.011 National Organizations of State and Local Officials $316,721 Yes 1
93.788 Opioid Str $162,765 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $38,267 - 0

Contacts

Name Title Type
WBMGLR3TUEK3 Sarai, Ramos Auditee
7188426050 Luis Carlos 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: N Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the New York Harm Reduction Educators, Inc. under programs of the federal government for the nine months ended March 27, 2022. 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 the New York Harm Reduction Educators, 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 2022-001
Local Community-Based Workforce to Increase COVID-19 Vaccine Access and HIV Emergency Relief Project Grants 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 June 30, 2022. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end. Context: When performing our audit we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: The Organization was in the process of a merger. In addiiton, there were personnel changes within the Organization. Both incidents caused delays in concluding the audits on a timely basis. Recommendation: We recommend the Organization'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: See attached Correction Action Plan.
Finding 2022-001
Local Community-Based Workforce to Increase COVID-19 Vaccine Access and HIV Emergency Relief Project Grants 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 June 30, 2022. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end. Context: When performing our audit we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: The Organization was in the process of a merger. In addiiton, there were personnel changes within the Organization. Both incidents caused delays in concluding the audits on a timely basis. Recommendation: We recommend the Organization'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: See attached Correction Action Plan.