FAC Explorer

Finding 573894 (2024-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-08-19
Audit: 364554
Organization: Aids Council of Northeastern New York, Inc. D/b/a Alliance for Positive Health (NY)
Auditor: Bst & CO CPAS LLP

AI Summary

  • Issue: The Alliance failed to submit the single audit report on time as required by 2 CFR 200.512.
  • Impact: This non-compliance indicates insufficient staffing to meet audit submission deadlines.
  • Recommendation: Increase staffing levels to ensure timely preparation and review of all external reports.

Finding Text

2024-004: Single Audit Report Submission Criteria or specific requirement: In accordance with 2 CFR 200.512, the Alliance was 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 Alliance did not submit the single audit within the required period for submission. Cause: The Alliance did not have sufficient staffing to complete the audit. Effect or potential effect: The Alliance did not comply with the requirements of 2 CFR 200.512. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. 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 Alliance in regard to this matter.

Corrective Action Plan

During the year ended June 30, 2025, the finance department has been restructured to add a new Interim Finance and Operation Lead, Joan Regan Hayner, Accounting Manager, Sarah Burgess, and Staff Accountant, Diamond Payne. With the overhaul in staffing, implementation of a monthly close schedule, and efficiencies gained from automating and optimizing processes with the NetSuite system, the Alliance expects to complete the June 30, 2025 financial statement and single audits during the Fall of 2025 to be able to timely file the single audit before the filing deadline of March 31, 2026.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 573892 2024-002
    Material Weakness
  • 573893 2024-003
    Significant Deficiency
  • 573895 2024-002
    Material Weakness
  • 573896 2024-003
    Significant Deficiency
  • 573897 2024-004
    Significant Deficiency
  • 573898 2024-002
    Material Weakness
  • 573899 2024-003
    Significant Deficiency
  • 573900 2024-004
    Significant Deficiency
  • 573901 2024-002
    Material Weakness
  • 573902 2024-003
    Significant Deficiency
  • 573903 2024-004
    Significant Deficiency
  • 573904 2024-002
    Material Weakness
  • 573905 2024-003
    Significant Deficiency
  • 573906 2024-004
    Significant Deficiency
  • 1150334 2024-002
    Material Weakness
  • 1150335 2024-003
    Significant Deficiency
  • 1150336 2024-004
    Significant Deficiency
  • 1150337 2024-002
    Material Weakness
  • 1150338 2024-003
    Significant Deficiency
  • 1150339 2024-004
    Significant Deficiency
  • 1150340 2024-002
    Material Weakness
  • 1150341 2024-003
    Significant Deficiency
  • 1150342 2024-004
    Significant Deficiency
  • 1150343 2024-002
    Material Weakness
  • 1150344 2024-003
    Significant Deficiency
  • 1150345 2024-004
    Significant Deficiency
  • 1150346 2024-002
    Material Weakness
  • 1150347 2024-003
    Significant Deficiency
  • 1150348 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $457,755
14.241 Housing Opportunities for Persons with Aids $272,335
14.267 Continuum of Care Program $254,278
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $206,224
93.917 Hiv Care Formula Grants $202,601
93.941 Hiv Demonstration, Research, Public and Professional Education Projects $120,049
93.788 Opioid Str $84,380
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $35,000