FAC Explorer

Audit 355900

FY End
2024-06-30
Total Expended
$6.62M
Findings
4
Programs
7
Organization: Association to Benefit Children (NY)
Year: 2024 Accepted: 2025-05-08
Auditor: Bdo USA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
559987 2024-001 - Yes L
559988 2024-001 - - L
1136429 2024-001 - Yes L
1136430 2024-001 - - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $5.17M Yes 1
93.575 Child Care and Development Block Grant $323,944 - 0
10.558 Child and Adult Care Food Program $301,120 - 0
93.958 Block Grants for Community Mental Health Services $254,540 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $218,711 Yes 1
93.558 Temporary Assistance for Needy Families $160,000 - 0
93.361 Nursing Research $9,075 - 0

Contacts

Name Title Type
E23FTC3C7YP7 Matthew Manger Auditee
6464596121 Michele Salituro 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. De Minimis Rate Used: N Rate Explanation: ABC 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 Association to Benefit Children (ABC) 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 ABC, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of ABC. This Schedule does not include the federal awards of Association to Benefit Children - Housing Development Fund Corporation, as it performs its own Uniform Guidance audit.
Title: Entities Included in the Schedule 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. De Minimis Rate Used: N Rate Explanation: ABC has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule includes the following entities as identified by individual tax identification number (TIN) and entity name: 133303089 Association to Benefit Children

Finding Details

Finding 2024-001
Finding Number: 2024-001 Reporting – Noncompliance (Control Deficiency) Information on Federal Program: U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. U.S. Department of Health and Human Services, Substance Abuse and Mental Health Services Projects of Regional and National Significance grant. Award Listing Number 93.243 Criteria: According to the Uniform Guidance, recipients must submit a data collection form (DCF) that states whether the audit was completed and provide information about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: During our audit, we noted that the DCF for the reporting period ended June 30, 2024 was not filed with the Federal Audit Clearinghouse timely. Cause: Due to the timing of the annual financial statements being completed, ABC could not submit the DCF by the Uniform Guidance required timeline. Effect: ABC not submitting the DCF timely could affect future funding from various agencies. Questioned Costs: None noted. Context: This was a condition noted per review of ABC’s compliance with the reporting requirements. Repeat Finding: This is a repeat finding from prior year. This was reported as finding 2023-001 in the 2023 report. Recommendation: We recommend that ABC submit the DCF timely. Views of Responsible Officials: ABC agrees with the federal award finding identified in the audit. ABC’s response to this finding is described in the accompanying management’s planned corrective actions.
Finding 2024-001
Finding Number: 2024-001 Reporting – Noncompliance (Control Deficiency) Information on Federal Program: U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. U.S. Department of Health and Human Services, Substance Abuse and Mental Health Services Projects of Regional and National Significance grant. Award Listing Number 93.243 Criteria: According to the Uniform Guidance, recipients must submit a data collection form (DCF) that states whether the audit was completed and provide information about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: During our audit, we noted that the DCF for the reporting period ended June 30, 2024 was not filed with the Federal Audit Clearinghouse timely. Cause: Due to the timing of the annual financial statements being completed, ABC could not submit the DCF by the Uniform Guidance required timeline. Effect: ABC not submitting the DCF timely could affect future funding from various agencies. Questioned Costs: None noted. Context: This was a condition noted per review of ABC’s compliance with the reporting requirements. Repeat Finding: This is a repeat finding from prior year. This was reported as finding 2023-001 in the 2023 report. Recommendation: We recommend that ABC submit the DCF timely. Views of Responsible Officials: ABC agrees with the federal award finding identified in the audit. ABC’s response to this finding is described in the accompanying management’s planned corrective actions.
Finding 2024-001
Finding Number: 2024-001 Reporting – Noncompliance (Control Deficiency) Information on Federal Program: U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. U.S. Department of Health and Human Services, Substance Abuse and Mental Health Services Projects of Regional and National Significance grant. Award Listing Number 93.243 Criteria: According to the Uniform Guidance, recipients must submit a data collection form (DCF) that states whether the audit was completed and provide information about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: During our audit, we noted that the DCF for the reporting period ended June 30, 2024 was not filed with the Federal Audit Clearinghouse timely. Cause: Due to the timing of the annual financial statements being completed, ABC could not submit the DCF by the Uniform Guidance required timeline. Effect: ABC not submitting the DCF timely could affect future funding from various agencies. Questioned Costs: None noted. Context: This was a condition noted per review of ABC’s compliance with the reporting requirements. Repeat Finding: This is a repeat finding from prior year. This was reported as finding 2023-001 in the 2023 report. Recommendation: We recommend that ABC submit the DCF timely. Views of Responsible Officials: ABC agrees with the federal award finding identified in the audit. ABC’s response to this finding is described in the accompanying management’s planned corrective actions.
Finding 2024-001
Finding Number: 2024-001 Reporting – Noncompliance (Control Deficiency) Information on Federal Program: U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. U.S. Department of Health and Human Services, Substance Abuse and Mental Health Services Projects of Regional and National Significance grant. Award Listing Number 93.243 Criteria: According to the Uniform Guidance, recipients must submit a data collection form (DCF) that states whether the audit was completed and provide information about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: During our audit, we noted that the DCF for the reporting period ended June 30, 2024 was not filed with the Federal Audit Clearinghouse timely. Cause: Due to the timing of the annual financial statements being completed, ABC could not submit the DCF by the Uniform Guidance required timeline. Effect: ABC not submitting the DCF timely could affect future funding from various agencies. Questioned Costs: None noted. Context: This was a condition noted per review of ABC’s compliance with the reporting requirements. Repeat Finding: This is a repeat finding from prior year. This was reported as finding 2023-001 in the 2023 report. Recommendation: We recommend that ABC submit the DCF timely. Views of Responsible Officials: ABC agrees with the federal award finding identified in the audit. ABC’s response to this finding is described in the accompanying management’s planned corrective actions.