FAC Explorer

Audit 38318

FY End
2022-09-30
Total Expended
$89.79M
Findings
2
Programs
24
Organization: Fund for Public Health in New York, Inc. (NY)
Year: 2022 Accepted: 2023-06-28
Auditor: Mitchell Titus LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42474 2022-002 Significant Deficiency - L
618916 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.268 Covid-19 - Immunization Cooperative Agreements $24.60M - 0
97.036 Covid-19 - Disaster Grants - Public Assistance (presidentially Declared Disasters) $21.27M Yes 0
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $16.78M - 0
93.391 Covid-19 - Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $11.04M Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $3.15M - 0
93.914 Hiv Emergency Relief Project Grants $2.26M - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $1.99M - 0
10.331 Food Insecurity Nutrition Incentive Grants Program $1.93M - 0
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $1.69M - 0
93.297 Teenage Pregnancy Prevention Program $1.42M - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $974,670 - 0
93.926 Healthy Start Initiative $875,086 - 0
93.226 Research on Healthcare Costs, Quality and Outcomes $341,253 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $315,948 - 0
14.241 Housing Opportunities for Persons with Aids $253,282 - 0
93.070 Environmental Public Health and Emergency Response $195,783 - 0
93.082 Sodium Reduction in Communities $170,749 - 0
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $163,057 - 0
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $131,051 - 0
93.137 Covid-19 - Community Programs to Improve Minority Health Grant Program $107,601 - 0
93.478 Preventing Maternal Deaths: Supporting Maternal Mortality Review Committees (b) $78,554 - 0
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $36,261 - 0
93.137 Community Programs to Improve Minority Health Grant Program $12,458 - 0
93.350 National Center for Advancing Translational Sciences $9,665 - 0

Contacts

Name Title Type
SEA8ANNY16M5 Sara Gardner Auditee
6467104840 Uzma Malik-Dorman Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the Federal grant and contract activity of the Organization under the programs of the federal government for the year ended September 30, 2022. The information in this 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 (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to, and it does not, present the financial position, changes in net assets, or cash flows of the Organization. Expenditures reported on the Schedule are 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: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization provided Federal awards to subrecipients as listed within the chart found on page 30 of the audited financial statements report.
Title: Reconciliation of SEFA to Audited Financial Statements Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the Federal grant and contract activity of the Organization under the programs of the federal government for the year ended September 30, 2022. The information in this 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 (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to, and it does not, present the financial position, changes in net assets, or cash flows of the Organization. Expenditures reported on the Schedule are 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: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The total expenditures, as reflected in the Schedule, vary from the amount reported in the statement of operations and changes in net assets as Federal revenue due to the inclusion of several pass-through contracts as well as Federal expenditures that were paid for via program revenue or other matching funds. The revenue related to these reconciling items is reflected in other grants and contributions revenue in the accompanying statement of operations and changes in net assets. The reconciling items are listed within the chart found on page 31 of the audited financial statements report.

Finding Details

Finding 2022-002
Finding 2021?002: Reporting Finding Type: Noncompliance, Significant Deficiency Federal Department: U.S. Department of Health and Human Services FAIN: NH75OT000036 COVID-19 ? Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis, Federal Assistance Listing Number 93.391 Criteria: Federal Funding Accountability and Transparency Act Aspects of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act), as amended by Section 6202 of Pub. L. No. 110-252, that relate to subaward reporting (1) under grants and cooperative agreements were implemented in OMB in 2 CFR Part 170 and (2) under contracts, by the regulatory agencies responsible for the Federal Acquisition Regulation (FAR at 5 FR 39414 et seq., July 8, 2010). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the FAR. The guidance at 2 CFR Part 170 currently applies only to federal financial assistance awards in the form of grants and cooperative agreements (e.g., it does not apply to loans made by a federal agency to a recipient), however the subaward reporting requirement applies to all types of first-tier subawards under a grant or cooperative agreement. Direct recipients are required to report each first-tier subaward or subaward amendment that results in an obligation of $30,000 or more in federal funds. Prime contractors are required to report each first-tier subcontract award of $30,000 or more in federal funds. Grant and cooperative agreement recipients and contractors are required to register in FSRS and report subaward data through FSRS. To do so, they will first be required to register in the System for Award Management (SAM) (if they have not done so previously for another purpose (e.g., submission of applications through Grants.gov) and actively maintain that registration. Prime contractors have previously been required to register in SAM. Information input to FSRS is available at USASpending.gov as the publicly available website for viewing this information (https://www.usaspending.gov/search). Condition: The Fund has an obligation to report subaward data as required under the Federal Funding Accountability and Transparency Act (FFATA). This includes subawardee information, subawardee DUNS or SAM number or Unique Entity ID, and relevant executive compensation, if applicable. Based on our selection of eight subawards for testing, the following was noted. See Schedule of Findings and Questioned Costs for chart/table. Cause: Due to the large volume of COVID-19 work during fiscal year 2022 and understaffing for the Grants and Contracts team, the Fund did not consistently have personnel in place to ensure they submitted subaward information in FFATA reports accurately and timely. Effect: The Fund did not submit subaward information in certain FFATA reports accurately or timely. Questioned Costs: None Recommendation: We recommend that the Fund implement internal control procedures whereby someone other than the preparer reviews the FFATA reports to ensure accurate and timely reporting of all required subawards on FFATA reports prior to submission. View of Responsible Officials: Management agrees with the recommendation. The Organization?s corrective action plan is on page 43 of the audited financial statements report.
Finding 2022-002
Finding 2021?002: Reporting Finding Type: Noncompliance, Significant Deficiency Federal Department: U.S. Department of Health and Human Services FAIN: NH75OT000036 COVID-19 ? Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis, Federal Assistance Listing Number 93.391 Criteria: Federal Funding Accountability and Transparency Act Aspects of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act), as amended by Section 6202 of Pub. L. No. 110-252, that relate to subaward reporting (1) under grants and cooperative agreements were implemented in OMB in 2 CFR Part 170 and (2) under contracts, by the regulatory agencies responsible for the Federal Acquisition Regulation (FAR at 5 FR 39414 et seq., July 8, 2010). The requirements pertain to recipients (i.e., direct recipients) of grants or cooperative agreements who make first-tier subawards and contractors (i.e., prime contractors) that award first-tier subcontracts. There are limited exceptions as specified in 2 CFR Part 170 and the FAR. The guidance at 2 CFR Part 170 currently applies only to federal financial assistance awards in the form of grants and cooperative agreements (e.g., it does not apply to loans made by a federal agency to a recipient), however the subaward reporting requirement applies to all types of first-tier subawards under a grant or cooperative agreement. Direct recipients are required to report each first-tier subaward or subaward amendment that results in an obligation of $30,000 or more in federal funds. Prime contractors are required to report each first-tier subcontract award of $30,000 or more in federal funds. Grant and cooperative agreement recipients and contractors are required to register in FSRS and report subaward data through FSRS. To do so, they will first be required to register in the System for Award Management (SAM) (if they have not done so previously for another purpose (e.g., submission of applications through Grants.gov) and actively maintain that registration. Prime contractors have previously been required to register in SAM. Information input to FSRS is available at USASpending.gov as the publicly available website for viewing this information (https://www.usaspending.gov/search). Condition: The Fund has an obligation to report subaward data as required under the Federal Funding Accountability and Transparency Act (FFATA). This includes subawardee information, subawardee DUNS or SAM number or Unique Entity ID, and relevant executive compensation, if applicable. Based on our selection of eight subawards for testing, the following was noted. See Schedule of Findings and Questioned Costs for chart/table. Cause: Due to the large volume of COVID-19 work during fiscal year 2022 and understaffing for the Grants and Contracts team, the Fund did not consistently have personnel in place to ensure they submitted subaward information in FFATA reports accurately and timely. Effect: The Fund did not submit subaward information in certain FFATA reports accurately or timely. Questioned Costs: None Recommendation: We recommend that the Fund implement internal control procedures whereby someone other than the preparer reviews the FFATA reports to ensure accurate and timely reporting of all required subawards on FFATA reports prior to submission. View of Responsible Officials: Management agrees with the recommendation. The Organization?s corrective action plan is on page 43 of the audited financial statements report.