FAC Explorer

Finding 561680 (2024-005)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-05-28
Audit: 357305
Organization: Jericho Road Ministries D/b/a Jericho Road Community Health Center (NY)
Auditor: Bst & CO CPAS LLP

AI Summary

  • Core Issue: The Center failed to submit the single audit on time, violating 2 CFR 200.512.
  • Impacted Requirements: Submission deadlines were missed due to inadequate staffing to monitor due dates.
  • Recommended Follow-Up: Increase staffing to ensure timely preparation and submission of reports, including a formal review process.

Finding Text

Criteria or specific requirement: In accordance with 2 CFR 200.512, the Center is required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition and context: The Center did not submit the single audit within the required period for submission.Cause: The Center did not have sufficient staffing in place to properly monitor and adhere to the respective due dates.Effect or potential effect: The Center did not comply with the requirements of 2 CFR 200.512.Identification as a repeat finding, if applicable: This is a repeat finding from the prior year. Recommendation: Staffing should be sufficient to ensure that all external reports are prepared and submitted on a timely basis. Staffing should contemplate not only the preparation of the various reports but also a formal, documented review process.Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.

Corrective Action Plan

In July 2024, the Chief Financial Officer, Veronica Koller, was hired, along with an Accounting Manager, Nicole Sullivan in September 2024. The staffing of these two positions, along with the Controller, Hannah Pawlowski, will ensure that the completion of the financial statements and single audits for the period of June 30, 2025 will occur in time necessary to submit the data collection form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period

Categories

No categories assigned yet.

Other Findings in this Audit

  • 561677 2024-002
    Significant Deficiency Repeat
  • 561678 2024-003
    Significant Deficiency Repeat
  • 561679 2024-004
    Significant Deficiency
  • 561681 2024-002
    Significant Deficiency Repeat
  • 561682 2024-003
    Significant Deficiency Repeat
  • 561683 2024-004
    Significant Deficiency
  • 561684 2024-005
    Significant Deficiency Repeat
  • 1138119 2024-002
    Significant Deficiency Repeat
  • 1138120 2024-003
    Significant Deficiency Repeat
  • 1138121 2024-004
    Significant Deficiency
  • 1138122 2024-005
    Significant Deficiency Repeat
  • 1138123 2024-002
    Significant Deficiency Repeat
  • 1138124 2024-003
    Significant Deficiency Repeat
  • 1138125 2024-004
    Significant Deficiency
  • 1138126 2024-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.64M
93.526 Grants for Capital Development in Health Centers $658,972
14.267 Continuum of Care Program $498,598
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $199,767
97.024 Emergency Food and Shelter National Board Program $176,263
93.884 Primary Care Training and Enhancement $127,821
10.558 Child and Adult Care Food Program $118,827
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $101,900
14.231 Emergency Solutions Grant Program $51,124
93.527 Grants for New and Expanded Services Under the Health Center Program $27,728
20.616 National Priority Safety Programs $21,794
97.999 Fema Grants Outcomes $20,298
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $18,000