FAC Explorer

Audit 350742

FY End
2024-06-30
Total Expended
$24.20M
Findings
2
Programs
3
Organization: Helen Keller Services for the Blind (NY)
Year: 2024 Accepted: 2025-03-31
Auditor: Forvis Mazars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
541842 2024-001 - - F
1118284 2024-001 - - F

Programs

ALN Program Spent Major Findings
84.904A Hknc, Helen Keller National Center for Youths and Adults Who Are Deaf-Blind $20.60M Yes 1
84.326T Special Education-Technical Assistance and Dissimination to Improve Services and Results for Children with Disabilities $2.14M - 0
32.001 Communications Information and Assistance and Investigation of Complaints $1.46M - 0

Contacts

Name Title Type
WQDXE436L135 Sharona Hebroni Auditee
5168338325 Joseph Blatt Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: Note 2: 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. De Minimis Rate Used: N Rate Explanation: Note 3: HKS 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 (the Schedule) includes the federal award activity of Helen Keller Services (HKS) under programs of the federal government for the year ended June 30, 2024. 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 HKS, it is not intended to, and does not present the financial position, changes in net assets, or cash flows of HKS.
Title: Note 4: Federal Loan Programs Accounting Policies: Note 2: 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. De Minimis Rate Used: N Rate Explanation: Note 3: HKS has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. There were no federal loan programs administered by Helen Keller Services during the year ended June 30, 2024.

Finding Details

Finding 2024-001
Program: HKNC, Helen Keller National Center for Youths and Adults who are Deaf-Blind Assistance Listing Number: 84.904A Federal Agency: U.S. Department of Education Award Identification: H904A170001-23Q, H904A170001-24S Criteria: Equipment Management – Under the requirements of 2 CFR section 200313(d)(2), a physical inventory of federally funded property must be taken and the results reconciled with the property records at least once every two years. Condition: During the course of our audit procedures performed on equipment management, it was noted that Helen Keller Services did not perform a physical inventory of equipment purchased with federal funds and physically tag the assets under the HKNC, Helen Keller National Center for Youths and Adults who are Deaf-Blind program. Questioned costs: None Context: For the eight equipment assets tested out of a population of 80, we noted they were not properly tagged. Effect: The inventory of equipment under the HKNC, Helen Keller National Center for Youths and Adults who are Deaf-Blind program could potentially not be properly maintained. Cause: Helen Keller Services switched software venders and was not able to produce an extracted report with equipment locations, making a physical inventory difficult to perform. Repeat finding: This is not a repeat finding. Recommendation: We recommend that Helen Keller Services implement controls and procedures to perform bi-annual inventory inspections of equipment under the program and add physical tags to all the assets. Views of responsible officials and planned corrective actions: Management agrees with the finding; see the corrective action plan.
Finding 2024-001
Program: HKNC, Helen Keller National Center for Youths and Adults who are Deaf-Blind Assistance Listing Number: 84.904A Federal Agency: U.S. Department of Education Award Identification: H904A170001-23Q, H904A170001-24S Criteria: Equipment Management – Under the requirements of 2 CFR section 200313(d)(2), a physical inventory of federally funded property must be taken and the results reconciled with the property records at least once every two years. Condition: During the course of our audit procedures performed on equipment management, it was noted that Helen Keller Services did not perform a physical inventory of equipment purchased with federal funds and physically tag the assets under the HKNC, Helen Keller National Center for Youths and Adults who are Deaf-Blind program. Questioned costs: None Context: For the eight equipment assets tested out of a population of 80, we noted they were not properly tagged. Effect: The inventory of equipment under the HKNC, Helen Keller National Center for Youths and Adults who are Deaf-Blind program could potentially not be properly maintained. Cause: Helen Keller Services switched software venders and was not able to produce an extracted report with equipment locations, making a physical inventory difficult to perform. Repeat finding: This is not a repeat finding. Recommendation: We recommend that Helen Keller Services implement controls and procedures to perform bi-annual inventory inspections of equipment under the program and add physical tags to all the assets. Views of responsible officials and planned corrective actions: Management agrees with the finding; see the corrective action plan.