FAC Explorer

Audit 341587

FY End
2023-06-30
Total Expended
$791,226
Findings
6
Programs
4
Organization: Corona Congregational Church Ucc Florence E. Smith Senior Services Program (NY)
Year: 2023 Accepted: 2025-02-07
Auditor: Rewcpa

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522306 2023-005 Significant Deficiency - B
522307 2023-005 Significant Deficiency - B
522308 2023-005 Significant Deficiency - B
1098748 2023-005 Significant Deficiency - B
1098749 2023-005 Significant Deficiency - B
1098750 2023-005 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $514,742 Yes 1
93.053 Nutrition Services Incentive Program $235,159 Yes 1
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $38,231 Yes 1
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $3,094 - 0

Contacts

Name Title Type
Z3NLWXGYLHN5 Deborah Barnes Auditee
9172043617 Rosemarie Whyte Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The program amount reflected in the SEFA represents reimbursement not exceeding the maximum contract amount and allowable costs incurred, as well as advances for program expenditures. The expenditures reflected in the SEFA pertain to actual expenses incurred for the program. Such expenditures are recognized following 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: Indirect costs represent actual cost incurred. Explains the basis used in preparing and presenting the SEFA.
Title: Summary of Significant Accounting Policies Accounting Policies: The program amount reflected in the SEFA represents reimbursement not exceeding the maximum contract amount and allowable costs incurred, as well as advances for program expenditures. The expenditures reflected in the SEFA pertain to actual expenses incurred for the program. Such expenditures are recognized following 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: Indirect costs represent actual cost incurred. Discloses that the Organization followed the cost principles contained in the Uniform Guidance
Title: Subreceipients Accounting Policies: The program amount reflected in the SEFA represents reimbursement not exceeding the maximum contract amount and allowable costs incurred, as well as advances for program expenditures. The expenditures reflected in the SEFA pertain to actual expenses incurred for the program. Such expenditures are recognized following 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: Indirect costs represent actual cost incurred. Discloses that there were no subrecepients for the year ended June 30, 2023
Title: Indirect Cost Rate Accounting Policies: The program amount reflected in the SEFA represents reimbursement not exceeding the maximum contract amount and allowable costs incurred, as well as advances for program expenditures. The expenditures reflected in the SEFA pertain to actual expenses incurred for the program. Such expenditures are recognized following 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: Indirect costs represent actual cost incurred. Discloses that the Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-005
Information on the Federal Program: Supportive Services City Meals and Wheels 93.044 Criteria: Human Services Contract Section 3.04: Cost allocating and duplication-Contractor shall accurately and equitably allocate costs that are attributable to the operation of two or more programs, or that are attributable to two or more governmental funding sources. Per Cost Principles. It is essential that proper documentation be maintained to support the allocation of a cost to a contract, program, funding source and cost category. Condition: As noted in Section 11 Finding 2023-002, I selected a random sample of payroll costs, employee benefits and other than personnel costs allocated to the grant and tested for improper allocation of costs, unallowable costs, or misclassification of transactions. I noted inconsistent cost allocations of several OTPS in my sample test. Cause Each month the cost allocation% for several OTPS vendors are changed based on the units delivered during the month. In other instances, the basis of the % changes are not documented and are based solely on verbal instructions given by the executive director or programs director to accounting staff.
Finding 2023-005
Information on the Federal Program: Supportive Services City Meals and Wheels 93.044 Criteria: Human Services Contract Section 3.04: Cost allocating and duplication-Contractor shall accurately and equitably allocate costs that are attributable to the operation of two or more programs, or that are attributable to two or more governmental funding sources. Per Cost Principles. It is essential that proper documentation be maintained to support the allocation of a cost to a contract, program, funding source and cost category. Condition: As noted in Section 11 Finding 2023-002, I selected a random sample of payroll costs, employee benefits and other than personnel costs allocated to the grant and tested for improper allocation of costs, unallowable costs, or misclassification of transactions. I noted inconsistent cost allocations of several OTPS in my sample test. Cause Each month the cost allocation% for several OTPS vendors are changed based on the units delivered during the month. In other instances, the basis of the % changes are not documented and are based solely on verbal instructions given by the executive director or programs director to accounting staff.
Finding 2023-005
Information on the Federal Program: Supportive Services City Meals and Wheels 93.044 Criteria: Human Services Contract Section 3.04: Cost allocating and duplication-Contractor shall accurately and equitably allocate costs that are attributable to the operation of two or more programs, or that are attributable to two or more governmental funding sources. Per Cost Principles. It is essential that proper documentation be maintained to support the allocation of a cost to a contract, program, funding source and cost category. Condition: As noted in Section 11 Finding 2023-002, I selected a random sample of payroll costs, employee benefits and other than personnel costs allocated to the grant and tested for improper allocation of costs, unallowable costs, or misclassification of transactions. I noted inconsistent cost allocations of several OTPS in my sample test. Cause Each month the cost allocation% for several OTPS vendors are changed based on the units delivered during the month. In other instances, the basis of the % changes are not documented and are based solely on verbal instructions given by the executive director or programs director to accounting staff.
Finding 2023-005
Information on the Federal Program: Supportive Services City Meals and Wheels 93.044 Criteria: Human Services Contract Section 3.04: Cost allocating and duplication-Contractor shall accurately and equitably allocate costs that are attributable to the operation of two or more programs, or that are attributable to two or more governmental funding sources. Per Cost Principles. It is essential that proper documentation be maintained to support the allocation of a cost to a contract, program, funding source and cost category. Condition: As noted in Section 11 Finding 2023-002, I selected a random sample of payroll costs, employee benefits and other than personnel costs allocated to the grant and tested for improper allocation of costs, unallowable costs, or misclassification of transactions. I noted inconsistent cost allocations of several OTPS in my sample test. Cause Each month the cost allocation% for several OTPS vendors are changed based on the units delivered during the month. In other instances, the basis of the % changes are not documented and are based solely on verbal instructions given by the executive director or programs director to accounting staff.
Finding 2023-005
Information on the Federal Program: Supportive Services City Meals and Wheels 93.044 Criteria: Human Services Contract Section 3.04: Cost allocating and duplication-Contractor shall accurately and equitably allocate costs that are attributable to the operation of two or more programs, or that are attributable to two or more governmental funding sources. Per Cost Principles. It is essential that proper documentation be maintained to support the allocation of a cost to a contract, program, funding source and cost category. Condition: As noted in Section 11 Finding 2023-002, I selected a random sample of payroll costs, employee benefits and other than personnel costs allocated to the grant and tested for improper allocation of costs, unallowable costs, or misclassification of transactions. I noted inconsistent cost allocations of several OTPS in my sample test. Cause Each month the cost allocation% for several OTPS vendors are changed based on the units delivered during the month. In other instances, the basis of the % changes are not documented and are based solely on verbal instructions given by the executive director or programs director to accounting staff.
Finding 2023-005
Information on the Federal Program: Supportive Services City Meals and Wheels 93.044 Criteria: Human Services Contract Section 3.04: Cost allocating and duplication-Contractor shall accurately and equitably allocate costs that are attributable to the operation of two or more programs, or that are attributable to two or more governmental funding sources. Per Cost Principles. It is essential that proper documentation be maintained to support the allocation of a cost to a contract, program, funding source and cost category. Condition: As noted in Section 11 Finding 2023-002, I selected a random sample of payroll costs, employee benefits and other than personnel costs allocated to the grant and tested for improper allocation of costs, unallowable costs, or misclassification of transactions. I noted inconsistent cost allocations of several OTPS in my sample test. Cause Each month the cost allocation% for several OTPS vendors are changed based on the units delivered during the month. In other instances, the basis of the % changes are not documented and are based solely on verbal instructions given by the executive director or programs director to accounting staff.