FAC Explorer

Audit 360115

FY End
2024-12-31
Total Expended
$14.10M
Findings
2
Programs
11
Organization: The Joseph P. Addabbo Family Health Center, Inc. (NY)
Year: 2024 Accepted: 2025-06-26
Auditor: Cohnreznick LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
567428 2024-001 Significant Deficiency - I
1143870 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $7.02M Yes 1
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.19M - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.53M - 0
93.268 Immunization Cooperative Agreements $1.05M - 0
93.914 Hiv Emergency Relief Project Grants $579,522 - 0
93.493 Congressional Directives $478,780 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $467,114 - 0
93.778 Medical Assistance Program $365,977 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $309,629 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $74,913 - 0
93.767 Children's Health Insurance Program $25,109 - 0

Contacts

Name Title Type
J1RNG2ESWV98 Renee Motes Auditee
7189457150 Gil Bernhard 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: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of The Joseph P. Addabbo Family Health Center, Inc. (the "Center") under programs of the federal government for the year ended December 31, 2024. The information in the 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 (the "Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Center.
Title: Indirect cost rate 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: The auditee did not use the de minimis cost rate. The Center has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Nonmonetary assistance 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: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the Schedule at the fair value of the Special Supplemental Nutrition Program for Women, Infants, and Children ("WIC") checks received. The total federal share of the food instruments distributed by the Center amounted to $5,706,030 and is included in the Schedule.

Finding Details

Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding 2024-001 - Procurement, Suspension and Debarment - Significant Deficiency Name of Federal Agency: U.S. Department of Agriculture Federal Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Federal Award Identification Number and Year: 244NY704W1003; 2023-2024 and 2024-2025 Name of Pass-through Entity: New York State Department of Health Criteria In accordance with §200.213 and §180.300, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition During our testing, we noted that the Center did not perform a timely check at the System for Award Management Exclusions (SAM.gov) to verify whether an employee had been suspended or debarred before being hired. Cause The Center did not have adequate policies, procedures, and controls in place to ensure compliance with the suspension and debarment requirements. Effect or Potential Effect Failure to timely verify that an employee is not suspended or debarred could result in hiring an employee to work on federal grant programs that is barred from performing work for the U.S. government. Questioned Costs None. Context For four suspension and debarment samples out of a total of four tested, management did not provide evidence that a check at sam.gov was performed before hiring. Recommendation We recommend that the Center establish written suspension and debarment policies and procedures to ensure that the Center is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of Responsible Officials Our current protocol requires conducting SAM.gov exclusion checks on or before the hire date. However, due to recent administrative transition, some records from 2025 and prior were found to be unavailable. To address this gap, we have re-verified SAM.gov checks for all new hires in 2025 and will continue performing monthly exclusion checks moving forward. All SAM.gov results will be stored electronically to ensure ongoing compliance and proper documentation.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding 2024-001 - Procurement, Suspension and Debarment - Significant Deficiency Name of Federal Agency: U.S. Department of Agriculture Federal Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Federal Award Identification Number and Year: 244NY704W1003; 2023-2024 and 2024-2025 Name of Pass-through Entity: New York State Department of Health Criteria In accordance with §200.213 and §180.300, nonfederal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition During our testing, we noted that the Center did not perform a timely check at the System for Award Management Exclusions (SAM.gov) to verify whether an employee had been suspended or debarred before being hired. Cause The Center did not have adequate policies, procedures, and controls in place to ensure compliance with the suspension and debarment requirements. Effect or Potential Effect Failure to timely verify that an employee is not suspended or debarred could result in hiring an employee to work on federal grant programs that is barred from performing work for the U.S. government. Questioned Costs None. Context For four suspension and debarment samples out of a total of four tested, management did not provide evidence that a check at sam.gov was performed before hiring. Recommendation We recommend that the Center establish written suspension and debarment policies and procedures to ensure that the Center is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Views of Responsible Officials Our current protocol requires conducting SAM.gov exclusion checks on or before the hire date. However, due to recent administrative transition, some records from 2025 and prior were found to be unavailable. To address this gap, we have re-verified SAM.gov checks for all new hires in 2025 and will continue performing monthly exclusion checks moving forward. All SAM.gov results will be stored electronically to ensure ongoing compliance and proper documentation.