FAC Explorer

Audit 364723

FY End
2024-12-31
Total Expended
$6.70M
Findings
6
Programs
1
Organization: Medical Debt Resolution, Inc. (NY)
Year: 2024 Accepted: 2025-08-21
Auditor: Bdo USA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
574149 2024-001 - Yes L
574150 2024-001 - - L
574151 2024-001 - - L
1150591 2024-001 - Yes L
1150592 2024-001 - - L
1150593 2024-001 - - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $99,883 Yes 0

Contacts

Name Title Type
PLLQDMP3KLM5 Jana Knauerova Auditee
3473917220 Matthew Becker 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: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Medical Debt Resolution, Inc. (the Organization) under programs of the federal government for the year ended December 31, 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Summary of Significant Accounting Policies 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: Y Rate Explanation: The auditee used the de minimis cost rate. 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.
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: Y Rate Explanation: The auditee used the de minimis cost rate. The Organization uses the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Reporting Information on Federal Program: United States Department of the Treasury • ALN Number: 21.027 • ALN Name: Coronavirus State and Local Fiscal Recovery Funds • Contract Periods: June 16, 2023 – December 31, 2025 (City of New Orleans, Louisiana); April 1, 2022 - December 31, 2026 (City of Toledo, Ohio); August 1, 2024 - September 30, 2026 (County of Orange, Florida) Criteria – For ALN 21.027, there are reporting requirements that are specific to the grant agreement that the Organization, as a sub-recipient, is required to comply with. The City of New Orleans, Louisiana requires performance metrics reports to be submitted monthly within one week of the close of each month. The City of Toledo, Ohio requires project and expenditure reports to be submitted quarterly 30 calendar days after the end of each calendar quarter. The County of Orange, Florida requires progress reports to be submitted quarterly by the 10th of the month following the end of each quarter. Condition – During our testing of reporting, we noted that the reports were not filed on time. Questioned Costs – None noted. Context – This is a condition identified per review of the Organization’s compliance with reporting requirements. Cause – Timing of the filing requirements was not met. Effect or Potential Effect – We were able to observe and conclude that the Organization did not comply with certain monthly and quarterly reporting requirements. Repeat Finding - This is a repeat finding from prior year. This was reported as finding 2023-002 in the 2023 report. Recommendation – Management should submit reports timely. Views of Responsible Official: The Organization agrees with the finding. The Organization continues to take steps to improve this process. See the Organization’s further response to this finding as described in the accompanying management’s corrective action plan, Appendix A.
Finding 2024-001
Reporting Information on Federal Program: United States Department of the Treasury • ALN Number: 21.027 • ALN Name: Coronavirus State and Local Fiscal Recovery Funds • Contract Periods: June 16, 2023 – December 31, 2025 (City of New Orleans, Louisiana); April 1, 2022 - December 31, 2026 (City of Toledo, Ohio); August 1, 2024 - September 30, 2026 (County of Orange, Florida) Criteria – For ALN 21.027, there are reporting requirements that are specific to the grant agreement that the Organization, as a sub-recipient, is required to comply with. The City of New Orleans, Louisiana requires performance metrics reports to be submitted monthly within one week of the close of each month. The City of Toledo, Ohio requires project and expenditure reports to be submitted quarterly 30 calendar days after the end of each calendar quarter. The County of Orange, Florida requires progress reports to be submitted quarterly by the 10th of the month following the end of each quarter. Condition – During our testing of reporting, we noted that the reports were not filed on time. Questioned Costs – None noted. Context – This is a condition identified per review of the Organization’s compliance with reporting requirements. Cause – Timing of the filing requirements was not met. Effect or Potential Effect – We were able to observe and conclude that the Organization did not comply with certain monthly and quarterly reporting requirements. Repeat Finding - This is a repeat finding from prior year. This was reported as finding 2023-002 in the 2023 report. Recommendation – Management should submit reports timely. Views of Responsible Official: The Organization agrees with the finding. The Organization continues to take steps to improve this process. See the Organization’s further response to this finding as described in the accompanying management’s corrective action plan, Appendix A.
Finding 2024-001
Reporting Information on Federal Program: United States Department of the Treasury • ALN Number: 21.027 • ALN Name: Coronavirus State and Local Fiscal Recovery Funds • Contract Periods: June 16, 2023 – December 31, 2025 (City of New Orleans, Louisiana); April 1, 2022 - December 31, 2026 (City of Toledo, Ohio); August 1, 2024 - September 30, 2026 (County of Orange, Florida) Criteria – For ALN 21.027, there are reporting requirements that are specific to the grant agreement that the Organization, as a sub-recipient, is required to comply with. The City of New Orleans, Louisiana requires performance metrics reports to be submitted monthly within one week of the close of each month. The City of Toledo, Ohio requires project and expenditure reports to be submitted quarterly 30 calendar days after the end of each calendar quarter. The County of Orange, Florida requires progress reports to be submitted quarterly by the 10th of the month following the end of each quarter. Condition – During our testing of reporting, we noted that the reports were not filed on time. Questioned Costs – None noted. Context – This is a condition identified per review of the Organization’s compliance with reporting requirements. Cause – Timing of the filing requirements was not met. Effect or Potential Effect – We were able to observe and conclude that the Organization did not comply with certain monthly and quarterly reporting requirements. Repeat Finding - This is a repeat finding from prior year. This was reported as finding 2023-002 in the 2023 report. Recommendation – Management should submit reports timely. Views of Responsible Official: The Organization agrees with the finding. The Organization continues to take steps to improve this process. See the Organization’s further response to this finding as described in the accompanying management’s corrective action plan, Appendix A.
Finding 2024-001
Reporting Information on Federal Program: United States Department of the Treasury • ALN Number: 21.027 • ALN Name: Coronavirus State and Local Fiscal Recovery Funds • Contract Periods: June 16, 2023 – December 31, 2025 (City of New Orleans, Louisiana); April 1, 2022 - December 31, 2026 (City of Toledo, Ohio); August 1, 2024 - September 30, 2026 (County of Orange, Florida) Criteria – For ALN 21.027, there are reporting requirements that are specific to the grant agreement that the Organization, as a sub-recipient, is required to comply with. The City of New Orleans, Louisiana requires performance metrics reports to be submitted monthly within one week of the close of each month. The City of Toledo, Ohio requires project and expenditure reports to be submitted quarterly 30 calendar days after the end of each calendar quarter. The County of Orange, Florida requires progress reports to be submitted quarterly by the 10th of the month following the end of each quarter. Condition – During our testing of reporting, we noted that the reports were not filed on time. Questioned Costs – None noted. Context – This is a condition identified per review of the Organization’s compliance with reporting requirements. Cause – Timing of the filing requirements was not met. Effect or Potential Effect – We were able to observe and conclude that the Organization did not comply with certain monthly and quarterly reporting requirements. Repeat Finding - This is a repeat finding from prior year. This was reported as finding 2023-002 in the 2023 report. Recommendation – Management should submit reports timely. Views of Responsible Official: The Organization agrees with the finding. The Organization continues to take steps to improve this process. See the Organization’s further response to this finding as described in the accompanying management’s corrective action plan, Appendix A.
Finding 2024-001
Reporting Information on Federal Program: United States Department of the Treasury • ALN Number: 21.027 • ALN Name: Coronavirus State and Local Fiscal Recovery Funds • Contract Periods: June 16, 2023 – December 31, 2025 (City of New Orleans, Louisiana); April 1, 2022 - December 31, 2026 (City of Toledo, Ohio); August 1, 2024 - September 30, 2026 (County of Orange, Florida) Criteria – For ALN 21.027, there are reporting requirements that are specific to the grant agreement that the Organization, as a sub-recipient, is required to comply with. The City of New Orleans, Louisiana requires performance metrics reports to be submitted monthly within one week of the close of each month. The City of Toledo, Ohio requires project and expenditure reports to be submitted quarterly 30 calendar days after the end of each calendar quarter. The County of Orange, Florida requires progress reports to be submitted quarterly by the 10th of the month following the end of each quarter. Condition – During our testing of reporting, we noted that the reports were not filed on time. Questioned Costs – None noted. Context – This is a condition identified per review of the Organization’s compliance with reporting requirements. Cause – Timing of the filing requirements was not met. Effect or Potential Effect – We were able to observe and conclude that the Organization did not comply with certain monthly and quarterly reporting requirements. Repeat Finding - This is a repeat finding from prior year. This was reported as finding 2023-002 in the 2023 report. Recommendation – Management should submit reports timely. Views of Responsible Official: The Organization agrees with the finding. The Organization continues to take steps to improve this process. See the Organization’s further response to this finding as described in the accompanying management’s corrective action plan, Appendix A.
Finding 2024-001
Reporting Information on Federal Program: United States Department of the Treasury • ALN Number: 21.027 • ALN Name: Coronavirus State and Local Fiscal Recovery Funds • Contract Periods: June 16, 2023 – December 31, 2025 (City of New Orleans, Louisiana); April 1, 2022 - December 31, 2026 (City of Toledo, Ohio); August 1, 2024 - September 30, 2026 (County of Orange, Florida) Criteria – For ALN 21.027, there are reporting requirements that are specific to the grant agreement that the Organization, as a sub-recipient, is required to comply with. The City of New Orleans, Louisiana requires performance metrics reports to be submitted monthly within one week of the close of each month. The City of Toledo, Ohio requires project and expenditure reports to be submitted quarterly 30 calendar days after the end of each calendar quarter. The County of Orange, Florida requires progress reports to be submitted quarterly by the 10th of the month following the end of each quarter. Condition – During our testing of reporting, we noted that the reports were not filed on time. Questioned Costs – None noted. Context – This is a condition identified per review of the Organization’s compliance with reporting requirements. Cause – Timing of the filing requirements was not met. Effect or Potential Effect – We were able to observe and conclude that the Organization did not comply with certain monthly and quarterly reporting requirements. Repeat Finding - This is a repeat finding from prior year. This was reported as finding 2023-002 in the 2023 report. Recommendation – Management should submit reports timely. Views of Responsible Official: The Organization agrees with the finding. The Organization continues to take steps to improve this process. See the Organization’s further response to this finding as described in the accompanying management’s corrective action plan, Appendix A.