FAC Explorer

Audit 366751

FY End
2024-12-31
Total Expended
$2.12M
Findings
1
Programs
3
Organization: South Shore Child Guidance Association, Inc. (NY)
Year: 2024 Accepted: 2025-09-19
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1153508 2024-001 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
93.696 Certified Community Behavioral Health Clinic Expansion Grants $1.20M Yes 1
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $819,956 Yes 0
93.788 Opioid Str $99,263 Yes 0

Contacts

Name Title Type
KEYMTBW8UKF7 Lawrence Boord Auditee
5167397733 Ellen Labita Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of South Shore Child Guidance Association, Inc. d/b/a South Shore Guidance Center (South Shore) 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 (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 South Shore, it is not intended to and does not present the financial position, changes in net assets or cash flows of South Shore.

Finding Details

Finding 2024-001
Finding 2024-001 - Activities Allowed or Unallowed & Allowable Costs/Cost Principles (Internal Control over Compliance/Compliance) ALN No.: 93.696 - Certified Community Behavioral Health Clinic Expansion Grants Award Year: January 1, 2024 – December 31, 2024 Federal Agency: United States Department of Health and Human Services Pass Through Entity: Not applicable Criteria: 2 CFR Part 200.303(a) of the Uniform Guidance requires all non-Federal entities to establish and maintain effective internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. In addition, 2 CFR section 200.405 requires federal awards be expended only for allowable activities. Condition/Context: South Shore made a clerical error in calculating allocated payroll amount claimed for one selection tested out of 60 selections leading to an error of $108. The sampling method was nonstatistical sampling. Cause: There was no proper review and oversight over the individual preparing the monthly claims for reimbursement. Effect: South Shore has not complied with the specific requirements for activities allowed or unallowed and allowable costs/cost principles as described in the Uniform Guidance. Unallowable costs were charged to the federal program. Questioned Costs: None. Recommendation: South Shore should enhance its internal control processes related to preparation and review of the monthly claim for reimbursement.