Audit 342118

FY End
2024-06-30
Total Expended
$8.29M
Findings
32
Programs
33
Year: 2024 Accepted: 2025-02-12

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
522731 2024-004 - - AB
522732 2024-004 - - AB
522733 2024-004 - - AB
522734 2024-004 - - AB
522735 2024-004 - - AB
522736 2024-004 - - AB
522737 2024-005 Significant Deficiency - J
522738 2024-005 Significant Deficiency - J
522739 2024-005 Significant Deficiency - J
522740 2024-005 Significant Deficiency - J
522741 2024-005 Significant Deficiency - J
522742 2024-006 Significant Deficiency - G
522743 2024-006 Significant Deficiency - G
522744 2024-006 Significant Deficiency - G
522745 2024-006 Significant Deficiency - G
522746 2024-006 Significant Deficiency - G
1099173 2024-004 - - AB
1099174 2024-004 - - AB
1099175 2024-004 - - AB
1099176 2024-004 - - AB
1099177 2024-004 - - AB
1099178 2024-004 - - AB
1099179 2024-005 Significant Deficiency - J
1099180 2024-005 Significant Deficiency - J
1099181 2024-005 Significant Deficiency - J
1099182 2024-005 Significant Deficiency - J
1099183 2024-005 Significant Deficiency - J
1099184 2024-006 Significant Deficiency - G
1099185 2024-006 Significant Deficiency - G
1099186 2024-006 Significant Deficiency - G
1099187 2024-006 Significant Deficiency - G
1099188 2024-006 Significant Deficiency - G

Programs

ALN Program Spent Major Findings
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $1.60M - 0
93.788 Opioid Str $518,707 - 0
16.575 Crime Victim Assistance $459,819 Yes 1
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $245,771 - 0
93.623 Basic Center Grant $201,322 - 0
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $193,870 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $178,636 - 0
16.021 Justice Systems Response to Families $127,422 - 0
14.267 Continuum of Care Program $100,241 Yes 2
16.588 Violence Against Women Formula Grants $95,838 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $94,021 - 0
93.575 Child Care and Development Block Grant $93,592 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $74,332 - 0
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $69,083 - 0
93.558 Temporary Assistance for Needy Families $62,781 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $59,308 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $55,450 - 0
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $45,089 - 0
14.231 Emergency Solutions Grant Program $44,696 - 0
16.726 Juvenile Mentoring Program $39,695 - 0
93.747 Elder Abuse Prevention Interventions Program $35,356 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $24,972 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $24,062 - 0
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $16,133 - 0
10.558 Child and Adult Care Food Program $14,982 - 0
10.559 Summer Food Service Program for Children $11,034 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $10,347 - 0
97.024 Emergency Food and Shelter National Board Program $9,706 - 0
21.023 Emergency Rental Assistance Program $5,394 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $3,885 - 0
93.053 Nutrition Services Incentive Program $3,705 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $3,500 - 0
93.071 Medicare Enrollment Assistance Program $2,938 - 0

Contacts

Name Title Type
YBJ8QWMMAHL5 Kathy Trudeau Auditee
5184536650 Ariel Ruiz Auditor
No contacts on file

Notes to SEFA

Title: NON-CASH ASSISTANCE Accounting Policies: Basis of Accounting: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting used by the Organization to report to the federal government in conformity with accounting principles generally accepted in the United States of America. 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. Relationship to Financial Statements: Federal awards revenue is reported in the Organization’s financial statements as government grants and program services, except for "WIC Food Instruments" from the Nutrition Program for Women, Infants, and Children, which are not reported in the financial statements (see Note B). The Organization’s financial statements are presented in accordance with generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization, through its CCCG agency, receives "WIC Food Instruments" and administrative cost reimbursement from the New York State Department of Health (NYSDOH) under its Nutrition Program for Women, Infants, and Children - ASSISTANCE LISTING number 10.557. The U.S. Department of Agriculture has determined that "WIC Food Instruments" are "property in lieu of money" and, therefore, have been included in the schedule of expenditures of federal awards. Food instruments are reported at the value of food instruments that were issued to the program participants. A summary of the federal awards expended is as follows: ASSISTANCE LISTING Number 10.557 WIC Food Instruments (non-cash) $ 893,658 Administrative Costs (cash) 481,204 Total $1,596,088
Title: FEDERAL LOANS AND LOAN GUARANTEES Accounting Policies: Basis of Accounting: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting used by the Organization to report to the federal government in conformity with accounting principles generally accepted in the United States of America. 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. Relationship to Financial Statements: Federal awards revenue is reported in the Organization’s financial statements as government grants and program services, except for "WIC Food Instruments" from the Nutrition Program for Women, Infants, and Children, which are not reported in the financial statements (see Note B). The Organization’s financial statements are presented in accordance with generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization had no federal loans or loan guarantees outstanding as of June 30, 2024.
Title: INSURANCE Accounting Policies: Basis of Accounting: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting used by the Organization to report to the federal government in conformity with accounting principles generally accepted in the United States of America. 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. Relationship to Financial Statements: Federal awards revenue is reported in the Organization’s financial statements as government grants and program services, except for "WIC Food Instruments" from the Nutrition Program for Women, Infants, and Children, which are not reported in the financial statements (see Note B). The Organization’s financial statements are presented in accordance with generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization did not participate in any federal insurance programs for the year ended June 30, 2024.
Title: SUB-RECIPIENTS Accounting Policies: Basis of Accounting: The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting used by the Organization to report to the federal government in conformity with accounting principles generally accepted in the United States of America. 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. Relationship to Financial Statements: Federal awards revenue is reported in the Organization’s financial statements as government grants and program services, except for "WIC Food Instruments" from the Nutrition Program for Women, Infants, and Children, which are not reported in the financial statements (see Note B). The Organization’s financial statements are presented in accordance with generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Of the federal expenditures presented in the schedule of federal awards, the Organization provided no federal awards to sub-recipients.

Finding Details

Condition: We noted one disbursement during our testing for this program that lacked appropirate support that the charge was directly related to this federal program for $700. Criteria: Support specific to the program should be maintained for all expenditures. Cause: Support could not be produced and was not maintained by the Agency. Effect: Expenses charged to the program may have been overstated. Recommendation: Ensure that appropriate program related documentation is maintained for all allowable expenditures.
Condition: We noted one disbursement during our testing for this program that lacked appropirate support that the charge was directly related to this federal program for $700. Criteria: Support specific to the program should be maintained for all expenditures. Cause: Support could not be produced and was not maintained by the Agency. Effect: Expenses charged to the program may have been overstated. Recommendation: Ensure that appropriate program related documentation is maintained for all allowable expenditures.
Condition: We noted one disbursement during our testing for this program that lacked appropirate support that the charge was directly related to this federal program for $700. Criteria: Support specific to the program should be maintained for all expenditures. Cause: Support could not be produced and was not maintained by the Agency. Effect: Expenses charged to the program may have been overstated. Recommendation: Ensure that appropriate program related documentation is maintained for all allowable expenditures.
Condition: We noted one disbursement during our testing for this program that lacked appropirate support that the charge was directly related to this federal program for $700. Criteria: Support specific to the program should be maintained for all expenditures. Cause: Support could not be produced and was not maintained by the Agency. Effect: Expenses charged to the program may have been overstated. Recommendation: Ensure that appropriate program related documentation is maintained for all allowable expenditures.
Condition: We noted one disbursement during our testing for this program that lacked appropirate support that the charge was directly related to this federal program for $700. Criteria: Support specific to the program should be maintained for all expenditures. Cause: Support could not be produced and was not maintained by the Agency. Effect: Expenses charged to the program may have been overstated. Recommendation: Ensure that appropriate program related documentation is maintained for all allowable expenditures.
Condition: We noted one disbursement during our testing for this program that lacked appropirate support that the charge was directly related to this federal program for $700. Criteria: Support specific to the program should be maintained for all expenditures. Cause: Support could not be produced and was not maintained by the Agency. Effect: Expenses charged to the program may have been overstated. Recommendation: Ensure that appropriate program related documentation is maintained for all allowable expenditures.
Condition: There was no rent calculation worksheet present for one of the individuals tested to indicate income in order to ensure program income portions are being appropriately calculated. Criteria: All participants should have a rent calculation worksheet on file. Cause: Support could not be produced and was not maintained by the Agency. Effect: The Organization was not in compliance with testing requirements and controls established. Recommendation: Management should ensure all internal controls are functioning as designed for this program and all support is maintained for individuals enrolled in the program.
Condition: There was no rent calculation worksheet present for one of the individuals tested to indicate income in order to ensure program income portions are being appropriately calculated. Criteria: All participants should have a rent calculation worksheet on file. Cause: Support could not be produced and was not maintained by the Agency. Effect: The Organization was not in compliance with testing requirements and controls established. Recommendation: Management should ensure all internal controls are functioning as designed for this program and all support is maintained for individuals enrolled in the program.
Condition: There was no rent calculation worksheet present for one of the individuals tested to indicate income in order to ensure program income portions are being appropriately calculated. Criteria: All participants should have a rent calculation worksheet on file. Cause: Support could not be produced and was not maintained by the Agency. Effect: The Organization was not in compliance with testing requirements and controls established. Recommendation: Management should ensure all internal controls are functioning as designed for this program and all support is maintained for individuals enrolled in the program.
Condition: There was no rent calculation worksheet present for one of the individuals tested to indicate income in order to ensure program income portions are being appropriately calculated. Criteria: All participants should have a rent calculation worksheet on file. Cause: Support could not be produced and was not maintained by the Agency. Effect: The Organization was not in compliance with testing requirements and controls established. Recommendation: Management should ensure all internal controls are functioning as designed for this program and all support is maintained for individuals enrolled in the program.
Condition: There was no rent calculation worksheet present for one of the individuals tested to indicate income in order to ensure program income portions are being appropriately calculated. Criteria: All participants should have a rent calculation worksheet on file. Cause: Support could not be produced and was not maintained by the Agency. Effect: The Organization was not in compliance with testing requirements and controls established. Recommendation: Management should ensure all internal controls are functioning as designed for this program and all support is maintained for individuals enrolled in the program.
Condition: During our testing of the matching requirements for this program, the Agencies could not provide us with documentation of the internal controls in pace over the matching compliance requirement. Criteria: Approval and sign-offs indicating review of matching requirements should be maintained. Cause: No formal procedure in place to maintain this documentation. Effect: We could not re-perform internal control procedures for the matching compliance requirement. Recommendation: Management should ensure all internal controls are functioning as designed for this program and this is documented on the matching support for the program.
Condition: During our testing of the matching requirements for this program, the Agencies could not provide us with documentation of the internal controls in pace over the matching compliance requirement. Criteria: Approval and sign-offs indicating review of matching requirements should be maintained. Cause: No formal procedure in place to maintain this documentation. Effect: We could not re-perform internal control procedures for the matching compliance requirement. Recommendation: Management should ensure all internal controls are functioning as designed for this program and this is documented on the matching support for the program.
Condition: During our testing of the matching requirements for this program, the Agencies could not provide us with documentation of the internal controls in pace over the matching compliance requirement. Criteria: Approval and sign-offs indicating review of matching requirements should be maintained. Cause: No formal procedure in place to maintain this documentation. Effect: We could not re-perform internal control procedures for the matching compliance requirement. Recommendation: Management should ensure all internal controls are functioning as designed for this program and this is documented on the matching support for the program.
Condition: During our testing of the matching requirements for this program, the Agencies could not provide us with documentation of the internal controls in pace over the matching compliance requirement. Criteria: Approval and sign-offs indicating review of matching requirements should be maintained. Cause: No formal procedure in place to maintain this documentation. Effect: We could not re-perform internal control procedures for the matching compliance requirement. Recommendation: Management should ensure all internal controls are functioning as designed for this program and this is documented on the matching support for the program.
Condition: During our testing of the matching requirements for this program, the Agencies could not provide us with documentation of the internal controls in pace over the matching compliance requirement. Criteria: Approval and sign-offs indicating review of matching requirements should be maintained. Cause: No formal procedure in place to maintain this documentation. Effect: We could not re-perform internal control procedures for the matching compliance requirement. Recommendation: Management should ensure all internal controls are functioning as designed for this program and this is documented on the matching support for the program.
Condition: We noted one disbursement during our testing for this program that lacked appropirate support that the charge was directly related to this federal program for $700. Criteria: Support specific to the program should be maintained for all expenditures. Cause: Support could not be produced and was not maintained by the Agency. Effect: Expenses charged to the program may have been overstated. Recommendation: Ensure that appropriate program related documentation is maintained for all allowable expenditures.
Condition: We noted one disbursement during our testing for this program that lacked appropirate support that the charge was directly related to this federal program for $700. Criteria: Support specific to the program should be maintained for all expenditures. Cause: Support could not be produced and was not maintained by the Agency. Effect: Expenses charged to the program may have been overstated. Recommendation: Ensure that appropriate program related documentation is maintained for all allowable expenditures.
Condition: We noted one disbursement during our testing for this program that lacked appropirate support that the charge was directly related to this federal program for $700. Criteria: Support specific to the program should be maintained for all expenditures. Cause: Support could not be produced and was not maintained by the Agency. Effect: Expenses charged to the program may have been overstated. Recommendation: Ensure that appropriate program related documentation is maintained for all allowable expenditures.
Condition: We noted one disbursement during our testing for this program that lacked appropirate support that the charge was directly related to this federal program for $700. Criteria: Support specific to the program should be maintained for all expenditures. Cause: Support could not be produced and was not maintained by the Agency. Effect: Expenses charged to the program may have been overstated. Recommendation: Ensure that appropriate program related documentation is maintained for all allowable expenditures.
Condition: We noted one disbursement during our testing for this program that lacked appropirate support that the charge was directly related to this federal program for $700. Criteria: Support specific to the program should be maintained for all expenditures. Cause: Support could not be produced and was not maintained by the Agency. Effect: Expenses charged to the program may have been overstated. Recommendation: Ensure that appropriate program related documentation is maintained for all allowable expenditures.
Condition: We noted one disbursement during our testing for this program that lacked appropirate support that the charge was directly related to this federal program for $700. Criteria: Support specific to the program should be maintained for all expenditures. Cause: Support could not be produced and was not maintained by the Agency. Effect: Expenses charged to the program may have been overstated. Recommendation: Ensure that appropriate program related documentation is maintained for all allowable expenditures.
Condition: There was no rent calculation worksheet present for one of the individuals tested to indicate income in order to ensure program income portions are being appropriately calculated. Criteria: All participants should have a rent calculation worksheet on file. Cause: Support could not be produced and was not maintained by the Agency. Effect: The Organization was not in compliance with testing requirements and controls established. Recommendation: Management should ensure all internal controls are functioning as designed for this program and all support is maintained for individuals enrolled in the program.
Condition: There was no rent calculation worksheet present for one of the individuals tested to indicate income in order to ensure program income portions are being appropriately calculated. Criteria: All participants should have a rent calculation worksheet on file. Cause: Support could not be produced and was not maintained by the Agency. Effect: The Organization was not in compliance with testing requirements and controls established. Recommendation: Management should ensure all internal controls are functioning as designed for this program and all support is maintained for individuals enrolled in the program.
Condition: There was no rent calculation worksheet present for one of the individuals tested to indicate income in order to ensure program income portions are being appropriately calculated. Criteria: All participants should have a rent calculation worksheet on file. Cause: Support could not be produced and was not maintained by the Agency. Effect: The Organization was not in compliance with testing requirements and controls established. Recommendation: Management should ensure all internal controls are functioning as designed for this program and all support is maintained for individuals enrolled in the program.
Condition: There was no rent calculation worksheet present for one of the individuals tested to indicate income in order to ensure program income portions are being appropriately calculated. Criteria: All participants should have a rent calculation worksheet on file. Cause: Support could not be produced and was not maintained by the Agency. Effect: The Organization was not in compliance with testing requirements and controls established. Recommendation: Management should ensure all internal controls are functioning as designed for this program and all support is maintained for individuals enrolled in the program.
Condition: There was no rent calculation worksheet present for one of the individuals tested to indicate income in order to ensure program income portions are being appropriately calculated. Criteria: All participants should have a rent calculation worksheet on file. Cause: Support could not be produced and was not maintained by the Agency. Effect: The Organization was not in compliance with testing requirements and controls established. Recommendation: Management should ensure all internal controls are functioning as designed for this program and all support is maintained for individuals enrolled in the program.
Condition: During our testing of the matching requirements for this program, the Agencies could not provide us with documentation of the internal controls in pace over the matching compliance requirement. Criteria: Approval and sign-offs indicating review of matching requirements should be maintained. Cause: No formal procedure in place to maintain this documentation. Effect: We could not re-perform internal control procedures for the matching compliance requirement. Recommendation: Management should ensure all internal controls are functioning as designed for this program and this is documented on the matching support for the program.
Condition: During our testing of the matching requirements for this program, the Agencies could not provide us with documentation of the internal controls in pace over the matching compliance requirement. Criteria: Approval and sign-offs indicating review of matching requirements should be maintained. Cause: No formal procedure in place to maintain this documentation. Effect: We could not re-perform internal control procedures for the matching compliance requirement. Recommendation: Management should ensure all internal controls are functioning as designed for this program and this is documented on the matching support for the program.
Condition: During our testing of the matching requirements for this program, the Agencies could not provide us with documentation of the internal controls in pace over the matching compliance requirement. Criteria: Approval and sign-offs indicating review of matching requirements should be maintained. Cause: No formal procedure in place to maintain this documentation. Effect: We could not re-perform internal control procedures for the matching compliance requirement. Recommendation: Management should ensure all internal controls are functioning as designed for this program and this is documented on the matching support for the program.
Condition: During our testing of the matching requirements for this program, the Agencies could not provide us with documentation of the internal controls in pace over the matching compliance requirement. Criteria: Approval and sign-offs indicating review of matching requirements should be maintained. Cause: No formal procedure in place to maintain this documentation. Effect: We could not re-perform internal control procedures for the matching compliance requirement. Recommendation: Management should ensure all internal controls are functioning as designed for this program and this is documented on the matching support for the program.
Condition: During our testing of the matching requirements for this program, the Agencies could not provide us with documentation of the internal controls in pace over the matching compliance requirement. Criteria: Approval and sign-offs indicating review of matching requirements should be maintained. Cause: No formal procedure in place to maintain this documentation. Effect: We could not re-perform internal control procedures for the matching compliance requirement. Recommendation: Management should ensure all internal controls are functioning as designed for this program and this is documented on the matching support for the program.