FAC Explorer

Audit 354576

FY End
2023-12-31
Total Expended
$952,212
Findings
2
Programs
3
Organization: Homeless Alliance of Western New York, Inc. (NY)
Year: 2023 Accepted: 2025-04-25
Auditor: Efpr Group Cpa’s PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
555913 2023-001 - Yes L
1132355 2023-001 - Yes L

Programs

ALN Program Spent Major Findings
14.267 Continuum of Care Program $819,381 Yes 1
14.871 Section 8 Housing Choice Vouchers $33,869 - 0
14.231 Emergency Solutions Grant Program $27,836 - 0

Contacts

Name Title Type
FRZGXN8Q74M9 Kexin Ma Auditee
7168531101 Robert Williams, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The schedule of expenditures of federal awards is presented on the accrual basis of accounting. 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). De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent that such costs are included in the Federal financial reports used as the source for the data presented. The de minimis election allows the Organization to allocate 10% of indirect costs to grants with periods ending on or before September 30, 2024 and 15% of indirect costs to grants with periods after September 30, 2024. The Organization does not use the de minimis election.

Finding Details

Finding 2023-001
Condition - The Organization has not submitted Form SF-SAC to the Federal Audit Clearinghouse for the year ended December 31, 2023. Criteria - According to Uniform Guidance compliance requirements, the audit package and the data collection form shall be submitted 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year, whichever comes first. Cause - Due to the change in accountants of the Organization, Management was delayed in preparing accurate records for the audit. Repeat Finding - This is a repeat of finding 2022-001 from the prior year. Recommendation - We recommend that Management begin the audit preparation sooner and reconcile accounts for accuracy. Management’s Reply - (a) Comments on the finding and recommendation - Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken - Management will properly review accounts for accuracy to ensure the deadline is met. Management has also requested on-site fieldwork by auditor for a smoother audit process.
Finding 2023-001
Condition - The Organization has not submitted Form SF-SAC to the Federal Audit Clearinghouse for the year ended December 31, 2023. Criteria - According to Uniform Guidance compliance requirements, the audit package and the data collection form shall be submitted 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year, whichever comes first. Cause - Due to the change in accountants of the Organization, Management was delayed in preparing accurate records for the audit. Repeat Finding - This is a repeat of finding 2022-001 from the prior year. Recommendation - We recommend that Management begin the audit preparation sooner and reconcile accounts for accuracy. Management’s Reply - (a) Comments on the finding and recommendation - Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken - Management will properly review accounts for accuracy to ensure the deadline is met. Management has also requested on-site fieldwork by auditor for a smoother audit process.