FAC Explorer

Audit 393459

FY End
2023-06-30
Total Expended
$3.19M
Findings
2
Programs
2
Organization: Mid-Bronx Ccrpearly Childhood Center, Inc. (NY)
Year: 2023 Accepted: 2026-03-23
Auditor: GALLEROS ROBINSON CERTIFIED PUBLIC ACCOUNTANTS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1182090 2023-002 Material Weakness Yes P
1182091 2023-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
93.600 TITLE V HEAD START PROGRAM $3.03M Yes 2
10.558 CHILD AND ADULT CARE FOOD PROGRAM $163,442 Yes 0

Contacts

Name Title Type
WU8ES4X5KVL5 Luzviminda Ongteco Auditee
7185888200 Leonora Galleros Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Mid-Bronx CCRP Early Childhood Center, Inc. (the “Organization”) under programs of the federal government for the year ended June 30, 2023. The information in the 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”). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in, the preparation of financial statements.

Finding Details

Finding 2023-002
Criteria or Specific Requirement The New York City Division of Early Childhood Education and the U.S. Department of Health and Human Services requires that all accounts payable be liquidated within 90 Days after the end of the Head Start Program reporting period. Condition The Organization has payables which were not liquidated within 90 days after June 30, 2023. A similar condition was noted in the prior year. Cause and Effect The Organization failed to liquidate accounts payable within the prescribed liquidation period. Questioned cost None Recommendation Liquidate all obligations on a timely basis, as required by contract requirements. Views of Responsible Officials and Planned Corrective Action Management agrees with the recommendation.
Finding 2023-003
Criteria or Specific Requirements Pursuant to the Uniform Guidance, organizations expending federal financial assistance in excess of $750,000 in a fiscal year are required to submit the data collection form and reporting package by the earlier of either 30 days after receipt of the auditors’ report, or nine months after the end of fiscal year end date. Condition The audit completion of the Organization’s basic financial statements was delayed, and as a result, the Single Audit reporting deadline was not met. The delay was primarily caused by significant employee personnel turnover, which affected the timely preparation and availability of required financial records and supporting documentation and details of Finding 2023-001. Context The Single Audit report was not submitted timely. Cause Internal controls over the timely submission of financial reports were not operating effectively or designed properly. Effect The Organization failed to submit the Single Audit reporting requirements for the year ended June 30, 2023 on time. Recommendation We recommend that the Organization takes the necessary steps in staffing its accounting department to meet reporting deadlines. Views of Responsible Officials and Planned Corrective Action Management agrees with the recommendation.