FAC Explorer

Finding 501092 (2023-006)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 323358
Organization: Brighter Tomorrows, Inc. (NY)
Auditor: Cullen & Danowski LLP

AI Summary

  • Core Issue: The organization failed to maintain a proper allocation for administrative costs, leading to potential inaccuracies in reimbursement requests.
  • Impacted Requirements: This violates 24 CFR 578.99(e) of the Uniform Guidance, which mandates accurate tracking and documentation of costs for federal awards.
  • Recommended Follow-Up: Implement procedures to ensure all administrative charges are accurately documented and calculated for reimbursement.

Finding Text

2023-006. Allowable Costs/Cost Principles United States Department of Housing and Urban Development Continuum of Care Program ALN: 14.267 Criteria: 24 CFR 578.99(e) of the Uniform Guidance states the requirements of administrative requirements, cost principles, and audit requirements for Federal awards under 2 CFR 200. Condition: An allocation for costs within the administrative components of the budget was not maintained. A percentage of the total administrative budget was requested for reimbursement based on an estimate of costs expended. Cause: Personnel changes limited the Organization’s ability to properly contemporaneously track the allocation of the administrative expense. Potential Effect: Not having a documented allocation of the administrative component of the budget could result in the Organization reporting and receiving reimbursement for the incorrect amount of related costs. Questioned Costs: The administrative budget is $71,544 Identification of a Repeat Finding: This is not a repeat finding. Recommendation: The Organization should implement procedures to ensure that administrative related charges to the program are documented by an allocation calculation. Views of Responsible Officials of Auditee: The Organization agrees with the finding and will implement procedures to ensure an allocation for administrative related expenses is performed and documented.

Corrective Action Plan

2023-006. Allowable Costs/Cost Principles United States Department of Housing and Urban Development Continuum of Care Program ALN: 14.267 Condition: An allocation for costs within the administrative components of the budget was not maintained. A percentage of the total administrative budget was requested for reimbursement based on an estimate of costs expended. Recommendation: The Organization should implement procedures to ensure that administrative related charges to the program are documented by an allocation calculation. Corrective Action: The Organization will implement procedures to ensure an allocation for administrative related expenses is performed and documented. Responsible Contact Person(s): Dolores Kordon, Executive Director, will be responsible for resolving this matter. Anticipated Completion Date: December 31, 2024. Contact Information: Dolores Kordon, Executive Director Brighter Tomorrows, Inc. P.O. Box 706 Shirley, New York 11967

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 501085 2023-001
    Significant Deficiency Repeat
  • 501086 2023-002
    Significant Deficiency
  • 501087 2023-001
    Significant Deficiency Repeat
  • 501088 2023-002
    Significant Deficiency
  • 501089 2023-003
    Significant Deficiency
  • 501090 2023-004
    Significant Deficiency Repeat
  • 501091 2023-005
    Significant Deficiency
  • 1077527 2023-001
    Significant Deficiency Repeat
  • 1077528 2023-002
    Significant Deficiency
  • 1077529 2023-001
    Significant Deficiency Repeat
  • 1077530 2023-002
    Significant Deficiency
  • 1077531 2023-003
    Significant Deficiency
  • 1077532 2023-004
    Significant Deficiency Repeat
  • 1077533 2023-005
    Significant Deficiency
  • 1077534 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Assistance $566,287
14.267 Continuum of Care Program $543,601
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $239,732
14.231 Emergency Solutions Grant Program $93,923
93.667 Social Services Block Grant $80,195
16.524 Legal Assistance for Victims $53,343
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $43,568
93.558 Temporary Assistance for Needy Families $22,225
16.738 Edward Byrne Memorial Justice Assistance Grant Program $8,353