FAC Explorer

Audit 44340

FY End
2022-12-31
Total Expended
$4.73M
Findings
4
Programs
2
Organization: St Camillus Residential Health Care Facility (NY)
Year: 2022 Accepted: 2023-09-19
Auditor: Bonadio & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38919 2022-001 - Yes B
38920 2022-002 - - N
615361 2022-001 - Yes B
615362 2022-002 - - N

Programs

ALN Program Spent Major Findings
14.129 Mortgage Insurance_nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities $4.66M Yes 2
93.498 Provider Relief Fund $67,850 - 0

Contacts

Name Title Type
ZTA3SL68RTN6 Michael Zingaro Auditee
3154882951 Michelle Mundy Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federalgrant activity of St. Camillus Residential Health Care Facility HUD Project No. 014-10073 (theFacility) and is presented in accordance with accounting principles generally accepted in the UnitedStates of America. The information in the Schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards. Because the schedulepresents only a selected portion of the operations of the Facility, it is not intended to and does notpresent the financial position, change in net assets, or cash flows of the Facility. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. MORTGAGE INSURANCE_NURSING HOMES, INTERMEDIATE CARE FACILITIES, BOARD AND CARE HOMES AND ASSISTED LIVING FACILITIES (14.129) - Balances outstanding at the end of the audit period were 4216253.
Title: Basis of Accounting Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federalgrant activity of St. Camillus Residential Health Care Facility HUD Project No. 014-10073 (theFacility) and is presented in accordance with accounting principles generally accepted in the UnitedStates of America. The information in the Schedule is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards. Because the schedulepresents only a selected portion of the operations of the Facility, it is not intended to and does notpresent the financial position, change in net assets, or cash flows of the Facility. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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.

Finding Details

Finding 2022-001
Criteria: The regulatory agreement prohibits, without the prior written approval of the HUD secretary the disbursement or payment of any funds except for the usual operating expense and necessary repairs of the Project. Condition: St. Camillus Residential Health Care Facility (the Facility) has an outstanding receivable from its affiliate, Integrity Home Care Services, Inc. (Integrity), amounting to $394,768. Cause: Due to the past financial performance of Integrity, repayment of the receivable balance was not able to be achieved by the end of the year. Effect: Funds have been provided to an affiliate through affiliate transactions that were not repaid as of the end of the year resulting in an outstanding receivable balance at December 31, 2022.
Finding 2022-002
Criteria: The regulatory agreement prohibits excluding restricted cash from the surplus cash calculation. Condition: The Facility excluded funds received from CARES Act programs in the 2021 surplus cash calculation. Cause: The Facility believes CARES Act funds are excludable from the computation of surplus cash. Effect: Surplus cash was not deposited into residual receipts as required by the regulatory agreement.
Finding 2022-001
Criteria: The regulatory agreement prohibits, without the prior written approval of the HUD secretary the disbursement or payment of any funds except for the usual operating expense and necessary repairs of the Project. Condition: St. Camillus Residential Health Care Facility (the Facility) has an outstanding receivable from its affiliate, Integrity Home Care Services, Inc. (Integrity), amounting to $394,768. Cause: Due to the past financial performance of Integrity, repayment of the receivable balance was not able to be achieved by the end of the year. Effect: Funds have been provided to an affiliate through affiliate transactions that were not repaid as of the end of the year resulting in an outstanding receivable balance at December 31, 2022.
Finding 2022-002
Criteria: The regulatory agreement prohibits excluding restricted cash from the surplus cash calculation. Condition: The Facility excluded funds received from CARES Act programs in the 2021 surplus cash calculation. Cause: The Facility believes CARES Act funds are excludable from the computation of surplus cash. Effect: Surplus cash was not deposited into residual receipts as required by the regulatory agreement.