Finding 1165673 (2024-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-12-19

AI Summary

  • Core Issue: The Single Audit for the year ending December 31, 2024, was not filed within the required 9-month deadline.
  • Impacted Requirements: Compliance with 2 CFR section 200.512(a) was not achieved, leading to non-compliance with federal guidelines.
  • Recommended Follow-Up: Management should review and improve policies to ensure timely completion of audits in the future.

Finding Text

Compliance with Reporting Requirements: Information on Federal Program: Residential Crisis Start Up R2 federal assistance listing number 93.958 passed through the New York State Office of Addiction Services and Supports. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, for the December 31, 2024 year end, the reporting package deadline was September 30, 2025. Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Statement of Cause: The audit of the financial statements and Single Audit was not able to be completed prior to the submission deadline. Perspective Information: RISE exceeded the threshold for a single audit for the first time in 2024. As a result of the first-year single audit and other delays in completion of the audit this deadline was not met. Statement of Effect: RISE was not in compliance with federal guidelines. Questioned Cost: None Repeat Finding: No Recommendation: We recommend management review policies and procedures to ensure timely and accurate information is available in order to complete the audit process timely. Views of the Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will ensure that the required deadline is met in the future.

Corrective Action Plan

Management agrees with the finding and will ensure that the required deadline is met in the future.

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $1.28M
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $472,551
14.267 CONTINUUM OF CARE PROGRAM $150,687
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $78,742
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $6,692