FAC Explorer

Audit 355480

FY End
2024-06-30
Total Expended
$1.15M
Findings
2
Programs
5
Organization: Institute for the Puerto Rican / Hispanic Elderly, Inc. (NY)
Year: 2024 Accepted: 2025-05-05
Auditor: Vargas & Rivera LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
559262 2024-001 - - L
1135704 2024-001 - - L

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $589,407 Yes 0
93.667 Social Services Block Grant $173,979 - 0
93.053 Nutrition Services Incentive Program $98,315 Yes 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $89,158 Yes 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $18,314 - 0

Contacts

Name Title Type
SK9PAT3QNMS9 Vicky Gatell Auditee
7189607629 Luis Carlos Rivera Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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: Institute for the Puerto Rican / Hispanic Elderly, Inc. has a negotiated indirect cost rate of 14.53 % for use on federal grants and contracts as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Institute for the Puerto Rican / Hispanic Elderly, Inc. 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 Institute for the Puerto Rican / Hispanic Elderly, Inc. it is not intended to and does not present the financial position, changes in net assets, or cash flows of the entity.

Finding Details

Finding 2024-001
Federal Assistance Listing Number - 93.044; 93.045 and 93.053 Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within nine months of year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended June 30, 2024. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Organization cannot be considered a low risk auditee. Context: When performing our audit we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: There were personnel changes within the Organization, which caused delays in concluding the audit on a timely basis. Repeat Finding: N/A Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: See attached Correction Action Plan.
Finding 2024-001
Federal Assistance Listing Number - 93.044; 93.045 and 93.053 Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within nine months of year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended June 30, 2024. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Organization cannot be considered a low risk auditee. Context: When performing our audit we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: There were personnel changes within the Organization, which caused delays in concluding the audit on a timely basis. Repeat Finding: N/A Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: See attached Correction Action Plan.