FAC Explorer

Audit 51892

FY End
2022-12-31
Total Expended
$6.75M
Findings
6
Programs
6
Organization: Aid Upstate (SC)
Year: 2022 Accepted: 2023-09-28
Auditor: Forvis LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46480 2022-002 Significant Deficiency - CL
46481 2022-002 Significant Deficiency - CL
46482 2022-002 Significant Deficiency - CL
622922 2022-002 Significant Deficiency - CL
622923 2022-002 Significant Deficiency - CL
622924 2022-002 Significant Deficiency - CL

Programs

ALN Program Spent Major Findings
93.917 Hiv Care Formula Grants $1.38M Yes 1
93.940 Hiv Prevention Activities_health Department Based $395,076 - 0
14.241 Housing Opportunities for Persons with Aids $337,828 - 0
93.788 Opioid Str $23,502 - 0
93.686 Ending the Hiv Epidemic: A Plan for America Ryan White Hiv/aids Program Parts A and B (b) $22,527 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $13,500 - 0

Contacts

Name Title Type
HEW1JGK14QN6 Andrew Hall Auditee
8642500608 Sabrina Preston Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures in 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.The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.The Organization did not pass-through any Federal funding to subrecipients. 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 grant activity of AID Upstate and Subsidiary (the Organization) under programs of the federal government for the year ended December 31, 2022. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the consolidated financial position, consolidated changes in net assets, consolidated statement of functional expenses or consolidated cash flows of the Organization.
Title: Contingencies Accounting Policies: Expenditures in 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.The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.The Organization did not pass-through any Federal funding to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organizations federal programs are subject to financial and compliance audits by grantor agencies which, if instances of material noncompliance are found, may result in disallowed expenditures and affect its continued participation in specific programs. The amount, if any, of expenditures, which may be disallowed by the grantor agencies, cannot be determined at this time. However, the Organization expects such amounts, if any, to be immaterial.
Title: Categorization of Expenditures Accounting Policies: Expenditures in 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.The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.The Organization did not pass-through any Federal funding to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The categorization of expenditures by program included in the schedule of expenditures of federal awards is based upon the grant documents. Changes in the categorization of expenditures occur based upon revisions to the Assistance Listing, which is issued in June and December of each year. The schedule of expenditures of federal awards for the year ended December 31, 2022 reflects Assistance Listing changes issued through April 2022.

Finding Details

Finding 2022-002
Assistance Listing #93.917 HIV Care Formula Grants Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed accurately and timely. Reports should be submitted 15 days after month end. Condition: The Organization established a review procedure over reimbursement requests that is not being adhered to. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not being reviewed by someone other than the preparer prior to submission and were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for an appropriate review process and timely submission. Recommendation: The Organization should implement a detailed review of the reimbursement requests by someone other than preparer prior to submission to ensure accuracy and timeliness of the submissions. Management Response: See corrective action plan.
Finding 2022-002
Assistance Listing #93.917 HIV Care Formula Grants Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed accurately and timely. Reports should be submitted 15 days after month end. Condition: The Organization established a review procedure over reimbursement requests that is not being adhered to. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not being reviewed by someone other than the preparer prior to submission and were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for an appropriate review process and timely submission. Recommendation: The Organization should implement a detailed review of the reimbursement requests by someone other than preparer prior to submission to ensure accuracy and timeliness of the submissions. Management Response: See corrective action plan.
Finding 2022-002
Assistance Listing #93.917 HIV Care Formula Grants Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed accurately and timely. Reports should be submitted 15 days after month end. Condition: The Organization established a review procedure over reimbursement requests that is not being adhered to. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not being reviewed by someone other than the preparer prior to submission and were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for an appropriate review process and timely submission. Recommendation: The Organization should implement a detailed review of the reimbursement requests by someone other than preparer prior to submission to ensure accuracy and timeliness of the submissions. Management Response: See corrective action plan.
Finding 2022-002
Assistance Listing #93.917 HIV Care Formula Grants Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed accurately and timely. Reports should be submitted 15 days after month end. Condition: The Organization established a review procedure over reimbursement requests that is not being adhered to. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not being reviewed by someone other than the preparer prior to submission and were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for an appropriate review process and timely submission. Recommendation: The Organization should implement a detailed review of the reimbursement requests by someone other than preparer prior to submission to ensure accuracy and timeliness of the submissions. Management Response: See corrective action plan.
Finding 2022-002
Assistance Listing #93.917 HIV Care Formula Grants Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed accurately and timely. Reports should be submitted 15 days after month end. Condition: The Organization established a review procedure over reimbursement requests that is not being adhered to. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not being reviewed by someone other than the preparer prior to submission and were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for an appropriate review process and timely submission. Recommendation: The Organization should implement a detailed review of the reimbursement requests by someone other than preparer prior to submission to ensure accuracy and timeliness of the submissions. Management Response: See corrective action plan.
Finding 2022-002
Assistance Listing #93.917 HIV Care Formula Grants Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed accurately and timely. Reports should be submitted 15 days after month end. Condition: The Organization established a review procedure over reimbursement requests that is not being adhered to. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not being reviewed by someone other than the preparer prior to submission and were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for an appropriate review process and timely submission. Recommendation: The Organization should implement a detailed review of the reimbursement requests by someone other than preparer prior to submission to ensure accuracy and timeliness of the submissions. Management Response: See corrective action plan.