FAC Explorer

Audit 387906

FY End
2023-06-30
Total Expended
$1.78M
Findings
1
Programs
9
Organization: Gbapp, Inc. (CT)
Year: 2023 Accepted: 2026-02-18
Auditor: VISCONTI & ASSOCIATES PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1174193 2023-001 Material Weakness Yes ABCEFGHIJLMNP

Programs

ALN Program Spent Major Findings
93.914 HIV EMERGENCY RELIEF PROJECT GRANTS $1.11M Yes 1
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $225,369 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $158,780 Yes 0
93.788 OPIOID STR $86,310 Yes 0
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $84,362 Yes 0
93.550 TRANSITIONAL LIVING FOR HOMELESS YOUTH $38,859 Yes 0
14.276 YOUTH HOMELESSNESS DEMONSTRATION PROGRAM $34,480 Yes 0
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $30,386 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $10,357 Yes 0

Contacts

Name Title Type
GKZJG8KJKZ23 Peter Visconti Auditee
2037686319 Peter Visconti Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of GBAPP, Inc. under programs of the Federal Government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of 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 financial position, changes in net assets or cash flows of the Organization.
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.
GBAPP, Inc. elected to use the 10% minimum indirect cost rate.

Finding Details

Finding 2023-001
MAJOR GRANT PROGRAMS-MATERIAL WEAKNESS IN INTERNAL CONTROL Grantor: DEPARTMENT OF HEALTH AND HUMAN SERVICES Program Name: Ryan White, Title I-IV, Part A Ryan White Part A, MAI CFDA #: 93.914 Condition: GBAPP, Inc. was unable to prepare financial statements, a schedule of federal awards and a schedule of state financial assistance that complied with Generally Accepted Accounting Principles (GAAP) and governmental professional standards on a timely basis. Significant adjustments, subsequent to year end, were required to conform the financial statements and schedules to professional standards in all material respects. Accordingly, the Federal Data Collection Form and the Connecticut EARS filings were not submitted timely. Questioned Costs: None Criteria: Professional Standards require that GBAPP, Inc. prepare a statement of financial position, statement of activities, statement of cash flows, schedule of federal awards, schedule of state financial assistance and comprehensive notes to the financial statements timely enough to submit them for financial statement and compliance audits to be completed by regulatory deadlines. Cause: These conditions appear to have been contributed to by a change in management personnel, a limited review of financial reporting and closing procedures performed by management and key grant personnel and the accumulation of continuing issues arising from the COVID-19 pandemic. Effect: Management did not have adequate information to report its net assets, changes in net assets and federal and state awards on a timely basis. Recommendation: Management should consider implementing additional policies and procedures relating to financial reporting and the financial statement closing process. Additionally, we recommend that GBAPP supplement its management and accounting personnel with additional personnel that have suitable skills, knowledge and experience in financial, governmental and grants management reporting. Although management did contract with such an individual, it was not early enough in the fiscal year to prevent internal control deficiencies. Management Response: Management has retained a new accounting clerk and a consulting CPA to perform these duties and is in the process of implementing additional policies and procedures.