FAC Explorer

Audit 465

FY End
2022-12-31
Total Expended
$1.15M
Findings
2
Programs
5
Organization: Five Towns Community Center INC (NY)
Year: 2022 Accepted: 2023-10-02
Auditor: Cerini and Associates LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
223 2022-003 Significant Deficiency Yes B
576665 2022-003 Significant Deficiency Yes B

Programs

ALN Program Spent Major Findings
93.600 Head Start $717,187 Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $302,464 - 0
10.558 Child and Adult Care Food Program $67,091 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $23,748 - 0
14.218 Community Development Block Grants/entitlement Grants $12,599 - 0

Contacts

Name Title Type
D1Y4ZMVNG9G5 Anthea Little Auditee
5162396244 Matthew Burke Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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: FTCC has elected not to use the ten-percent de minimis indirect cost rate allowed under the Uniform Guidance. FTCC is reimbursed directly for administrative costs incurred and charged to grants that provide for such charges. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of FTCC under programs of the federal government for the year ended December 31, 2022. 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). Because the Schedule presents only a selected portion of the operations of FTCC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of FTCC.

Finding Details

Finding 2022-003
Condition & Criteria: During our testing of salaries expenses charged to the Head Start program, we determined that thirteen employees had a portion of their time allocated to the Head Start program. The salaries expenses charged to the Head Start program for these thirteen employees were based on budgeted time allocations, not a time study or other valid basis for allocation. Questioned Costs: $91,465 Effect: Time spent on the Head Start program for each of these employees may not have agreed to the budgeted levels used for allocation. Cause: Lack of comprehensive time study or other analysis to support the salary allocation. Auditors’ Recommendation: For the Head Start program, the vast majority of employees charged to the grant work solely on that program. For the employees that are allocated to other programs or functions, periodic time studies should be performed to ensure that cost allocations to the Head Start program are accurate. Views of the Responsible Officials and Planned Corrective Actions: FTCC concurs with this finding and will make every attempt to create time studies to support salary allocations in the future.
Finding 2022-003
Condition & Criteria: During our testing of salaries expenses charged to the Head Start program, we determined that thirteen employees had a portion of their time allocated to the Head Start program. The salaries expenses charged to the Head Start program for these thirteen employees were based on budgeted time allocations, not a time study or other valid basis for allocation. Questioned Costs: $91,465 Effect: Time spent on the Head Start program for each of these employees may not have agreed to the budgeted levels used for allocation. Cause: Lack of comprehensive time study or other analysis to support the salary allocation. Auditors’ Recommendation: For the Head Start program, the vast majority of employees charged to the grant work solely on that program. For the employees that are allocated to other programs or functions, periodic time studies should be performed to ensure that cost allocations to the Head Start program are accurate. Views of the Responsible Officials and Planned Corrective Actions: FTCC concurs with this finding and will make every attempt to create time studies to support salary allocations in the future.