FAC Explorer

Audit 47928

FY End
2022-06-30
Total Expended
$1.91M
Findings
2
Programs
5
Organization: United Activities Unlimited, Inc. (NY)
Year: 2022 Accepted: 2023-03-29
Auditor: Pkf O'Connor Davies LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48371 2022-005 Significant Deficiency Yes L
624813 2022-005 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
17.259 Wioa Youth Activities $735,362 Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $465,112 Yes 0
93.569 Community Services Block Grant $325,503 - 0
93.575 Child Care and Development Block Grant $215,237 - 0
93.788 State Opioid Response Grant $40,183 - 0

Contacts

Name Title Type
L41WKNGEX7K7 Prashan Desilva Auditee
7189878111 Alexander K. Buchholz 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: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of United Activities Unlimited, Inc. (UAU) under programs of the federal government for the year ended June 30, 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 UAU, it is not intended to and does not present the financial position, changes in net assets or cash flows of UAU.
Title: Non-Cash Awards 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. For the year ended June 30, 2022, UAU did not have any non-cash awards, mortgage, or loan funds that should be included in the federal expenditures presented in the Schedule.

Finding Details

Finding 2022-005
Condition: In our testing of 8 monthly Health and Human Services (?HHS?) Accelerator Financial invoices, 5 monthly reports were submitted after the due date as prescribed in the Department of Youth and Community Development (?DYCD?) Fiscal Manual. Criteria: The DYCD Fiscal Manual requires the contract agency must submit their monthly final invoice in HHS Accelerator Financials no later than the 60 days after the end of the budget operating period. Any monthly final invoice in HHS Accelerator Financials that DYCD receives after the 60 days will be considered late. HHS Accelerator Financials submission is required once the contract is registered and there is an approved budget. Cause: United Activities Unlimited, Inc. did not submit the HHS Accelerator Financial invoices by the due date as prescribed in the DYCD Fiscal Manual due to delays in billing. Effect: Failure to meet the submission deadline may result in disallowed costs, which would be recouped by DYCD and may negatively impact a Provider?s PASSPort Rating. Questioned Costs: None Perspective Information: This is a systemic issue noted. Identification as a Repeat Finding: This is a repeat finding from 2021. See 2021-005. Recommendation: UAU should ensure that all HHS Accelerator Financials invoices are submitted within the period prescribed by DYCD. Views of Responsible Officials: See Corrective Action Plan.
Finding 2022-005
Condition: In our testing of 8 monthly Health and Human Services (?HHS?) Accelerator Financial invoices, 5 monthly reports were submitted after the due date as prescribed in the Department of Youth and Community Development (?DYCD?) Fiscal Manual. Criteria: The DYCD Fiscal Manual requires the contract agency must submit their monthly final invoice in HHS Accelerator Financials no later than the 60 days after the end of the budget operating period. Any monthly final invoice in HHS Accelerator Financials that DYCD receives after the 60 days will be considered late. HHS Accelerator Financials submission is required once the contract is registered and there is an approved budget. Cause: United Activities Unlimited, Inc. did not submit the HHS Accelerator Financial invoices by the due date as prescribed in the DYCD Fiscal Manual due to delays in billing. Effect: Failure to meet the submission deadline may result in disallowed costs, which would be recouped by DYCD and may negatively impact a Provider?s PASSPort Rating. Questioned Costs: None Perspective Information: This is a systemic issue noted. Identification as a Repeat Finding: This is a repeat finding from 2021. See 2021-005. Recommendation: UAU should ensure that all HHS Accelerator Financials invoices are submitted within the period prescribed by DYCD. Views of Responsible Officials: See Corrective Action Plan.