FAC Explorer

Audit 40283

FY End
2022-12-31
Total Expended
$1.32M
Findings
6
Programs
7
Organization: The Advocacy Center of Tompkins County (NY)
Year: 2022 Accepted: 2023-08-13
Auditor: Sciarabba Walker & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
45723 2022-003 Significant Deficiency - AB
45724 2022-003 Significant Deficiency - AB
45725 2022-003 Significant Deficiency - AB
622165 2022-003 Significant Deficiency - AB
622166 2022-003 Significant Deficiency - AB
622167 2022-003 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $187,695 Yes 1
16.588 Violence Against Women Formula Grants $48,446 - 0
16.575 Crime Victim Assistance $31,166 Yes 1
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $28,375 - 0
16.017 Sexual Assault Services Formula Program $9,908 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $3,296 - 0
97.024 Emergency Food and Shelter National Board Program $1,000 - 0

Contacts

Name Title Type
DUKYTE95LE51 Jennifer Brownell Auditee
6072773203 Dave Iles Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
Condition and Criteria: No written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D and E. Effects: The expenses to major programs could be over or understated for the period. Cause: No procedures in place to ensure that sections of the Uniform Guidance are being followed. Context: Discussions with management uncovered the lack of written policies, procedures, and standards of conduct to the Uniform Guidance. The Organization follows unwritten procedures and controls that are implemented through staff training. Auditor's Recommendations: The responsible members of management should develop written policies, procedures, and standards of conduct that follow the Uniform Guidance as they relate to them receiving federal awards. Views of Responsible Officials and Planned Corrective Action: Advocacy management and its Board have reviewed the disclosed audit finding. See the attached management response letter submitted by Advocacy detailing their corrective action plan for the audit year ended December 31, 2022.
Finding 2022-003
Condition and Criteria: No written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D and E. Effects: The expenses to major programs could be over or understated for the period. Cause: No procedures in place to ensure that sections of the Uniform Guidance are being followed. Context: Discussions with management uncovered the lack of written policies, procedures, and standards of conduct to the Uniform Guidance. The Organization follows unwritten procedures and controls that are implemented through staff training. Auditor's Recommendations: The responsible members of management should develop written policies, procedures, and standards of conduct that follow the Uniform Guidance as they relate to them receiving federal awards. Views of Responsible Officials and Planned Corrective Action: Advocacy management and its Board have reviewed the disclosed audit finding. See the attached management response letter submitted by Advocacy detailing their corrective action plan for the audit year ended December 31, 2022.
Finding 2022-003
Condition and Criteria: No written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D and E. Effects: The expenses to major programs could be over or understated for the period. Cause: No procedures in place to ensure that sections of the Uniform Guidance are being followed. Context: Discussions with management uncovered the lack of written policies, procedures, and standards of conduct to the Uniform Guidance. The Organization follows unwritten procedures and controls that are implemented through staff training. Auditor's Recommendations: The responsible members of management should develop written policies, procedures, and standards of conduct that follow the Uniform Guidance as they relate to them receiving federal awards. Views of Responsible Officials and Planned Corrective Action: Advocacy management and its Board have reviewed the disclosed audit finding. See the attached management response letter submitted by Advocacy detailing their corrective action plan for the audit year ended December 31, 2022.
Finding 2022-003
Condition and Criteria: No written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D and E. Effects: The expenses to major programs could be over or understated for the period. Cause: No procedures in place to ensure that sections of the Uniform Guidance are being followed. Context: Discussions with management uncovered the lack of written policies, procedures, and standards of conduct to the Uniform Guidance. The Organization follows unwritten procedures and controls that are implemented through staff training. Auditor's Recommendations: The responsible members of management should develop written policies, procedures, and standards of conduct that follow the Uniform Guidance as they relate to them receiving federal awards. Views of Responsible Officials and Planned Corrective Action: Advocacy management and its Board have reviewed the disclosed audit finding. See the attached management response letter submitted by Advocacy detailing their corrective action plan for the audit year ended December 31, 2022.
Finding 2022-003
Condition and Criteria: No written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D and E. Effects: The expenses to major programs could be over or understated for the period. Cause: No procedures in place to ensure that sections of the Uniform Guidance are being followed. Context: Discussions with management uncovered the lack of written policies, procedures, and standards of conduct to the Uniform Guidance. The Organization follows unwritten procedures and controls that are implemented through staff training. Auditor's Recommendations: The responsible members of management should develop written policies, procedures, and standards of conduct that follow the Uniform Guidance as they relate to them receiving federal awards. Views of Responsible Officials and Planned Corrective Action: Advocacy management and its Board have reviewed the disclosed audit finding. See the attached management response letter submitted by Advocacy detailing their corrective action plan for the audit year ended December 31, 2022.
Finding 2022-003
Condition and Criteria: No written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D and E. Effects: The expenses to major programs could be over or understated for the period. Cause: No procedures in place to ensure that sections of the Uniform Guidance are being followed. Context: Discussions with management uncovered the lack of written policies, procedures, and standards of conduct to the Uniform Guidance. The Organization follows unwritten procedures and controls that are implemented through staff training. Auditor's Recommendations: The responsible members of management should develop written policies, procedures, and standards of conduct that follow the Uniform Guidance as they relate to them receiving federal awards. Views of Responsible Officials and Planned Corrective Action: Advocacy management and its Board have reviewed the disclosed audit finding. See the attached management response letter submitted by Advocacy detailing their corrective action plan for the audit year ended December 31, 2022.