FAC Explorer

Audit 36288

FY End
2022-12-31
Total Expended
$3.20M
Findings
2
Programs
9
Organization: Federation of Organizations for the New York State Mentally Disabled, (NY)
Year: 2022 Accepted: 2023-09-28
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30220 2022-001 Significant Deficiency - L
606662 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.62M Yes 1
94.011 Foster Grandparent Program $412,948 - 0
97.024 Emergency Food and Shelter National Board Program $180,636 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $142,541 - 0
94.016 Senior Companion Program $117,717 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $116,318 - 0
93.958 Block Grants for Community Mental Health Services $11,303 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $8,383 - 0
14.218 Community Development Block Grants/entitlement Grants $8,328 - 0

Contacts

Name Title Type
WED6M59UWK67 Stephen McCarthy Auditee
6316995355 Ellen Labita Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Federation of Organizations for the New York State Mentally Disabled, Inc. (the Company) under programs of the federal government for the year ended December 31, 2022. The information in the 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). Because the Schedule presents only a selected portion of the operations of the Company it is not intended to and does not present the financial position, changes in net assets or cash flows of the Company. The Company did not provide any funding to subrecipients during the year ended December 31, 2022. 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: Y Rate Explanation: The Company has elected to use the 10% de minimis indirect cost rate.

Finding Details

Finding 2022-001
Finding 2022-001 - Annual Cumulative Reporting (Internal Control over Compliance/Compliance) ALN No.: 93.829 - Section 223 Demonstration Programs to Improve Community Mental Health Services Award Year: January 1, 2022 - December 31, 2022 Federal Agency: United States Department of Health and Human Services Pass Through Entity: Not applicable Criteria: Management is responsible for controls over timely and accurately reporting in accordance with contract guidelines. Condition/Context: For the annual cumulative 12-month reporting (FFR (SF-425)) for the period ending April 30, 2022, report was not timely filed within 90 days after the close of the original project period. Cause: The Company received an extension of the program on April 5, 2022 extending the contract end date from April 30, 2022 to September 30, 2022. The Company was not aware that FFR (SF-425) reporting was required as of the end of the original contract period as well as the extended contract period. Effect: The Company is out of compliance with the reporting requirements. Questioned Costs: None. Recommendation: The Company should ensure it accurately and timely reviews contracts to ensure that reporting is done accurately and timely. Views of Responsible Officials: Management agrees with the recommendation and plans to put in place procedures to remain in compliance with reporting timeliness.
Finding 2022-001
Finding 2022-001 - Annual Cumulative Reporting (Internal Control over Compliance/Compliance) ALN No.: 93.829 - Section 223 Demonstration Programs to Improve Community Mental Health Services Award Year: January 1, 2022 - December 31, 2022 Federal Agency: United States Department of Health and Human Services Pass Through Entity: Not applicable Criteria: Management is responsible for controls over timely and accurately reporting in accordance with contract guidelines. Condition/Context: For the annual cumulative 12-month reporting (FFR (SF-425)) for the period ending April 30, 2022, report was not timely filed within 90 days after the close of the original project period. Cause: The Company received an extension of the program on April 5, 2022 extending the contract end date from April 30, 2022 to September 30, 2022. The Company was not aware that FFR (SF-425) reporting was required as of the end of the original contract period as well as the extended contract period. Effect: The Company is out of compliance with the reporting requirements. Questioned Costs: None. Recommendation: The Company should ensure it accurately and timely reviews contracts to ensure that reporting is done accurately and timely. Views of Responsible Officials: Management agrees with the recommendation and plans to put in place procedures to remain in compliance with reporting timeliness.