FAC Explorer

Audit 408854

FY End
2025-03-31
Total Expended
$1.46M
Findings
1
Programs
6
Organization: Baden Street Settlement of Rochester, Inc. (NY)
Year: 2025 Accepted: 2026-08-11
Auditor: EFPR GROUP CPAS PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1226207 2025-004 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
10.558 CHILD AND ADULT CARE FOOD PROGRAM $234,832 Yes 1
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $233,432 Yes 0
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $147,263 Yes 0
93.235 TITLE V STATE SEXUAL RISK AVOIDANCE EDUCATION (TITLE V STATE SRAE) PROGRAM $123,598 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $93,831 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $49,612 Yes 0

Contacts

Name Title Type
ENSMHJE26L65 Ron Thomas Auditee
5853254910 Christopher Johnston Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of Baden Street Settlement of Rochester, Inc. and is presented on the accrual basis of accounting. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information in this 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 preparation of, the financial statements. Indirect costs are included in the reported expenditures to the extent that such costs are included in the Federal financial reports used as the source for the data presented. The de minimis election allows the Organization to allocate 10% of indirect costs to grants with periods ending on or before September 30, 2024 and 15% of indirect costs to grant with periods after September 30, 2024. The Organization does not use the de minimis election.
Of the federal expenditures presented in the schedule, Baden Street Settlement of Rochester, Inc. provided no federal awards to sub-recipients.

Finding Details

Finding 2025-004
FINDING 2025-004 - Child and Adult Care Food Program (CACFP) – Assistance Listing No. 10.558; Grant Period - For the year ended March 31, 2025 Condition: During our review of participant eligibility documentation and attendance records, we noted that the name listed on a child’s application did not match the name recorded in the corresponding attendance records for the same period. Criteria: According to 2 CFR 200.512(a) and program policy, child care centers must maintain accurate and consistent records of participant eligibility and attendance to ensure program compliance and appropriate reimbursement. Cause: The discrepancy resulted from a clerical/data entry error during the recording of attendance or completion of the application form. This finding applied to 1 of the 17 participants selected for testing. Effect of Condition: This inconsistency could result in the potential for ineligible reimbursements or questioned costs, as it is not possible to verify that the child listed on the application is the same child for whom meals were claimed in attendance. Questioned Cost: None Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend implementing a process to cross-verify names between applications and attendance records, training staff on the importance of accurate and consistent recordkeeping and periodically reviewing records for discrepancies and correcting them promptly. Views of Responsible Officials and Planned Corrective Actions: Current staff and new staff will be trained on the importance of keeping accurate records. A checklist will be developed for quarterly internal audits to cross-verify names between applications and attendance records, plus other applicable records. If discrepancies are identified in the internal audits, they will be corrected promptly.