FAC Explorer

Audit 407375

FY End
2025-06-30
Total Expended
$4.93M
Findings
2
Programs
9
Organization: Good Shepherd Services (NY)
Year: 2025 Accepted: 2026-07-17
Auditor: CBIZ CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1223977 2025-002 Material Weakness Yes L
1223978 2025-003 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
14.267 CONTINUUM OF CARE PROGRAM $3.47M Yes 2
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $631,580 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $268,373 Yes 0
16.575 CRIME VICTIM ASSISTANCE $199,609 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $142,749 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $121,024 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $29,062 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $19,275 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $17,643 Yes 0

Contacts

Name Title Type
T6LJEY3P8DD7 Greghan Fischer Auditee
2123810283 Amish Mehta Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal awards activity of Good Shepherd Services (‘’Good Shepherd ”) for the year ended June 30, 2025. 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 (the “Uniform Guidance”). Because the Good Shepherd presents only a selected portion of Good Shepherd, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Good Shepherd.
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.
Good Shepherd has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-002
The Single Audit reporting package for the year ended June 30, 2025, was not completed and submitted within the required deadline. The delay resulted from the inability to timely finalize the Schedule of Expenditures of Federal Awards ("SEFA").
Finding 2025-003
During testing of expenditures charged to the Continuum of Care Program, we identified 38 parking tickets totaling $10,329 that were posted to the federal award cost center. Management's review controls did not prevent these unallowable expenditures from being charged to the program cost center.