FAC Explorer

Audit 363923

FY End
2024-06-30
Total Expended
$3.37M
Findings
4
Programs
6
Organization: Barrier Free Living Holding, Inc. (NY)
Year: 2024 Accepted: 2025-08-08
Auditor: Grassi & CO CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
573041 2024-002 - Yes E
573042 2024-002 - Yes E
1149483 2024-002 - Yes E
1149484 2024-002 - Yes E

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $189,896 Yes 1
93.667 Social Services Block Grant $179,767 - 0
16.889 Grants for Outreach and Services to Underserved Populations $124,805 - 0
16.588 Violence Against Women Formula Grants $36,524 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $26,159 - 0
16.575 Crime Victim Assistance $16,226 - 0

Contacts

Name Title Type
GAP6BJ4PKGZ2 Cynthia Amodeo Auditee
9292812263 Jaime Rapps 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: The Organization did not elect to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity of Barrier Free Living Holding, Inc. and Subsidiaries (the “Organization”) 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 (the “Uniform Guidance”). Because the schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the consolidated financial position, changes in net assets or cash flows of the Organization.
Title: Subrecipient 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: The Organization did not elect to use the 10% de minimis indirect cost rate. There were no payments made to subrecipients for federal awards received during the year ended June 30, 2024.

Finding Details

Finding 2024-002
Department of Health and Human Services 2024-002 AL 93.558 - Temporary Assistance for Needy Families (TANF) Criteria: As a direct and material compliance requirement, the Uniform Guidance requires the testing of eligibility. Condition: The Organization was prohibited from providing us with documentation to support compliance with the eligibility compliance requirement. Questioned Costs: None Cause: As a result of NYS Executive Order 19-ADM-05; 19-OCFS-ADM-03, which brings this New York State requirement in line with the federal Family Violence Prevention Services Act, the Organization is prohibited from sharing documentation to support compliance with the eligibility compliance requirement. Effect: We were unable to perform eligibility testing. Repeat Finding: Yes Recommendation: We recommend that management continue to accumulate proper supporting documentation to support their compliance with the eligibility compliance requirement and to provide such documentation, when legally possible. Views of Responsible Officials: See Auditee’s Corrective Action Plan.
Finding 2024-002
Department of Health and Human Services 2024-002 AL 93.558 - Temporary Assistance for Needy Families (TANF) Criteria: As a direct and material compliance requirement, the Uniform Guidance requires the testing of eligibility. Condition: The Organization was prohibited from providing us with documentation to support compliance with the eligibility compliance requirement. Questioned Costs: None Cause: As a result of NYS Executive Order 19-ADM-05; 19-OCFS-ADM-03, which brings this New York State requirement in line with the federal Family Violence Prevention Services Act, the Organization is prohibited from sharing documentation to support compliance with the eligibility compliance requirement. Effect: We were unable to perform eligibility testing. Repeat Finding: Yes Recommendation: We recommend that management continue to accumulate proper supporting documentation to support their compliance with the eligibility compliance requirement and to provide such documentation, when legally possible. Views of Responsible Officials: See Auditee’s Corrective Action Plan.
Finding 2024-002
Department of Health and Human Services 2024-002 AL 93.558 - Temporary Assistance for Needy Families (TANF) Criteria: As a direct and material compliance requirement, the Uniform Guidance requires the testing of eligibility. Condition: The Organization was prohibited from providing us with documentation to support compliance with the eligibility compliance requirement. Questioned Costs: None Cause: As a result of NYS Executive Order 19-ADM-05; 19-OCFS-ADM-03, which brings this New York State requirement in line with the federal Family Violence Prevention Services Act, the Organization is prohibited from sharing documentation to support compliance with the eligibility compliance requirement. Effect: We were unable to perform eligibility testing. Repeat Finding: Yes Recommendation: We recommend that management continue to accumulate proper supporting documentation to support their compliance with the eligibility compliance requirement and to provide such documentation, when legally possible. Views of Responsible Officials: See Auditee’s Corrective Action Plan.
Finding 2024-002
Department of Health and Human Services 2024-002 AL 93.558 - Temporary Assistance for Needy Families (TANF) Criteria: As a direct and material compliance requirement, the Uniform Guidance requires the testing of eligibility. Condition: The Organization was prohibited from providing us with documentation to support compliance with the eligibility compliance requirement. Questioned Costs: None Cause: As a result of NYS Executive Order 19-ADM-05; 19-OCFS-ADM-03, which brings this New York State requirement in line with the federal Family Violence Prevention Services Act, the Organization is prohibited from sharing documentation to support compliance with the eligibility compliance requirement. Effect: We were unable to perform eligibility testing. Repeat Finding: Yes Recommendation: We recommend that management continue to accumulate proper supporting documentation to support their compliance with the eligibility compliance requirement and to provide such documentation, when legally possible. Views of Responsible Officials: See Auditee’s Corrective Action Plan.