Finding 1163506 (2024-002)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2025-12-05

Audit: 373131

Organization: New York Association on Independent Living, Inc. (NY)

Auditor: CUSACK & COMPANY CPAS LLC

AI Summary

Issue: Form SF-SAC will be filed late for the year ended September 30, 2024, violating Uniform Guidance.
Trend: Late filings are linked to turnover in accounting staff, indicating a need for better staff management.
Recommendation: Develop and implement procedures to ensure timely filings moving forward.

Finding Text

Late filing of Form SF-SAC Data Collection Form The Uniform Guidance requires that Form SF-SAC be filed no later than nine months after year end, in this case by June 30, 2025. Condition: The Form SF-SAC will be filed late for the year ended September 30, 2024. Cause: Turnover of accounting staff. Effect: The Association is not in compliance with Uniform Guidance requirements. Recommendation: Procedures should be developed and implemented to ensure timely filings.

Corrective Action Plan

Late filing of Form SF-SAC Data collection Form Polices and Procedures will be revised by the September Board Meeting to include the requirement that the Director of Finance will provide to the auditor all documents necessary to start the previous fiscal year audit no later than March 31st. This will ensure that the audit and SF-SAC Data Collection form can be completed by June 30th.

Other Findings in this Audit

1163505 2024-001

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
93.791	MONEY FOLLOWS THE PERSON REBALANCING DEMONSTRATION	$8.01M
84.421	DISABILITY INNOVATION FUND (DIF)	$329,014
93.261	SCALING THE NATIONAL DIABETES PREVENTION PROGRAM TO PRIORITY POPULATIONS	$41,564