FAC Explorer

Audit 370515

FY End
2023-12-31
Total Expended
$4.58M
Findings
4
Programs
8
Organization: National Harm Reduction Coalition (NY)
Year: 2023 Accepted: 2025-10-06
Auditor: Pkf O'Connor Davies LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1160050 2023-003 Material Weakness Yes L
1160051 2023-003 Material Weakness Yes L
1160052 2023-003 Material Weakness Yes L
1160053 2023-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.940 Hiv Prevention Activities Health Department Based $2.50M Yes 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $328,020 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $216,963 Yes 0
93.834 Capacity Building Assistance (cba) for High-Impact Hiv Prevention $116,970 Yes 0
93.788 Opioid Str $67,724 Yes 0
93.488 National Harm Reduction Technical Assistance and Syringe Services Program (ssp) Monitoring and Evaluation Funding Opportunity $57,989 Yes 1
93.270 Viral Hepatitis Prevention and Control $38,900 Yes 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $35,333 Yes 0

Contacts

Name Title Type
XYVKQRBLRUT3 Laura Guzman Auditee
5108305935 Scott A. Brown, CPA Auditor
No contacts on file

Notes to SEFA

For the year ended December 31, 2023, NHRC did not have any non-cash awards, mortgages, or loan funds that should be included in the federal expenditures presented in the Schedule.
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of National Harm Reduction Coalition (“NHRC”) under programs of the federal government for the year ended December 31, 2023. 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 NHRC, it is not intended to and does not present the financial position, changes in net assets or cash flows of NHRC.

Finding Details

Finding 2023-003
Finding 2023-003: Grant Compliance and Related Reporting Federal Assistance Listing Number: 93.488 Name of Federal Program or Cluster: National Harm Reduction Technical Assistance and Syringe Services Program (SSP) Monitoring and Evaluation Funding Opportunity Agency: U.S. Department of Health and Human Services: Centers of Disease Control and Prevention Criteria: Management is required to submit annual financial reports for each year of the contract to report disbursements to the grantor. Condition: Financial status reports submitted to CDC to report use of grant funds awarded were not reconciled to the financial records of spending related to the respective grant in the general ledger and submitted by the due dates specified in the grant agreement. Context: One of the grants, containing funding from the federal program assistance listing number 93.488 - National Harm Reduction Technical Assistance and Syringe Services Program (SSP) Monitoring and Evaluation Funding Opportunity had the following: 1. The Annual Federal Financial Report was submitted after the due date. Cause: NHRC had a turnover in senior management and staff who were knowledgeable about the federal grant reporting requirements. Effect: NHRC completed and submitted the late submission of the single audit reporting package after the specified due date. Questioned Costs: None.