FAC Explorer

Finding 480066 (2023-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-07-31
Audit: 316348
Organization: Jericho Road Ministries D/b/a Jericho Road Community Health Center (NY)
Auditor: Bst & CO CPAS LLP

AI Summary

  • Issue: The Center's Schedule of Expenditures of Federal Awards (SEFA) was not accurate or complete, missing three programs.
  • Requirements Impacted: Compliance with Title 2 U.S. CFR Part 200, which mandates accurate SEFA preparation.
  • Recommended Follow-Up: Assign knowledgeable staff to oversee federal grant compliance and ensure all awards are reported correctly.

Finding Text

2023-004: Accurate and Complete Schedule of Expenditures of Federal Awards (SEFA) Criteria or specific requirement: The Center must prepare a SEFA that is accurate and complete in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The Center did not prepare a SEFA that was accurate and complete in accordance with the Uniform Guidance, as there were three programs missing from the original SEFA that was provided for audit. Cause: The cause is due to limited internal controls related to the preparation and review of the SEFA and the understanding of which items should be included. Effect or potential effect: Without adequate controls over this process, the Center may not identify all federal awards received and related compliance and reporting requirements applicable to each award. Recommendation: The Center must assign individuals who are experienced and knowledgeable in the compliance requirements of the Uniform Guidance to monitor all federal grants received to ensure that the Center has met the applicable compliance and reporting requirements of each federal award. Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.

Corrective Action Plan

For fiscal year ended June 30, 2024, the finance department, led by Veronica Koller, CFO, with the assistance of the grants department, will be reviewing all grants contracts to properly categorize the funding source as either federal, state, local or private. This review process will allow both the finance and grants departments to prepare a complete and accurate SEFA.

Categories

Reporting

Other Findings in this Audit

  • 480065 2023-003
    Significant Deficiency
  • 480067 2023-005
    Significant Deficiency
  • 480068 2023-006
    Significant Deficiency
  • 480069 2023-007
    Significant Deficiency
  • 1056507 2023-003
    Significant Deficiency
  • 1056508 2023-004
    Significant Deficiency
  • 1056509 2023-005
    Significant Deficiency
  • 1056510 2023-006
    Significant Deficiency
  • 1056511 2023-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.23M
93.011 National Organizations of State and Local Officials $298,868
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $158,340
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $129,998
97.024 Emergency Food and Shelter National Board Program $104,806
10.558 Child and Adult Care Food Program $90,259
93.566 Refugee and Entrant Assistance_state Administered Programs $89,000
93.884 Grants for Primary Care Training and Enhancement $66,000
14.231 Emergency Solutions Grant Program $40,912
93.844 Acl Centers for Independent Living, Recovery Act $11,821