FAC Explorer

Audit 343326

FY End
2023-06-30
Total Expended
$2.28M
Findings
2
Programs
7
Organization: Phipps Neighborhoods, Inc. (NY)
Year: 2023 Accepted: 2025-02-21
Auditor: Cohnreznick LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524133 2023-002 Significant Deficiency - L
1100575 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $1.10M Yes 1
93.569 Community Services Block Grant $139,801 - 0
93.575 Child Care and Development Block Grant $80,748 Yes 0
84.287 Twenty-First Century Community Learning Centers $48,252 - 0
10.558 Child and Adult Care Food Program $21,167 - 0
97.024 Emergency Food and Shelter National Board Program $16,663 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $10,932 - 0

Contacts

Name Title Type
KXJGZKJLMXQ7 Lukeman Ogunyinka Auditee
6463888183 Joseph Arnone Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of presentaion 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: Neighborhoods has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards ("Schedule") includes the federal award activity of Phipps Neighborhoods, Inc. ("Neighborhoods"), under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S Code of Federal Regulations (CFR) 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 Neighborhoods, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Neighborhoods. All financial assistance received directly from the federal agencies as well as financial assistance passed through other governmental agencies or nonprofit organizations is included on the Schedule.

Finding Details

Finding 2023-002
Finding 2023-002 – Reporting – Significant Deficiency Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local, and Territorial Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Federal Award Identification Number and Year: NH75OT000036, 12/01/2021 – 11/30/2023 Name of Pass-through Entity: The Fund for Public Health in New York, Inc. Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Sub-recipient agreement with the Fund for Public Health in New York, Inc. requires management to submit monthly expenditure reports and a final report, within a certain time frame. Condition During our testing of the monthly reporting requirements, we noted that for 4 of our samples selected, the report was not submitted within the time frame indicated by the Sub-recipient agreement. Cause The organizations policies, procedures, and controls were not effective in ensuring compliance over the reporting requirements. Effect or Potential Effect Failure to comply with reporting requirements to the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context See the context of the finding detailed in the condition section above. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend Phipps Neighborhoods, Inc. policies, procedures, and controls ensure that the required reports are submitted on a timely basis. Views of Responsible Officials To resolve this issue and prevent recurrence, we are taking the following corrective actions: To ensure that all reports are submitted within the required time frame, we will implement a tracking system using calendar reminders that will provide alerts for upcoming deadlines, ensuring no reports are late. We will streamline our internal processes to ensure there is a clear and defined workflow for report preparation and submission. This will include setting internal submission deadlines well in advance of the official due dates to allow for any necessary review or corrections.
Finding 2023-002
Finding 2023-002 – Reporting – Significant Deficiency Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local, and Territorial Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Federal Award Identification Number and Year: NH75OT000036, 12/01/2021 – 11/30/2023 Name of Pass-through Entity: The Fund for Public Health in New York, Inc. Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Sub-recipient agreement with the Fund for Public Health in New York, Inc. requires management to submit monthly expenditure reports and a final report, within a certain time frame. Condition During our testing of the monthly reporting requirements, we noted that for 4 of our samples selected, the report was not submitted within the time frame indicated by the Sub-recipient agreement. Cause The organizations policies, procedures, and controls were not effective in ensuring compliance over the reporting requirements. Effect or Potential Effect Failure to comply with reporting requirements to the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context See the context of the finding detailed in the condition section above. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend Phipps Neighborhoods, Inc. policies, procedures, and controls ensure that the required reports are submitted on a timely basis. Views of Responsible Officials To resolve this issue and prevent recurrence, we are taking the following corrective actions: To ensure that all reports are submitted within the required time frame, we will implement a tracking system using calendar reminders that will provide alerts for upcoming deadlines, ensuring no reports are late. We will streamline our internal processes to ensure there is a clear and defined workflow for report preparation and submission. This will include setting internal submission deadlines well in advance of the official due dates to allow for any necessary review or corrections.