Finding 608524 (2022-001)

Significant Deficiency
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2023-09-18

AI Summary

  • Overall Opinion: The auditor found that the financial statements were prepared correctly according to accounting standards.
  • Internal Control Issues: There was one significant deficiency noted in internal controls over federal award programs, but no major issues with financial reporting.
  • Next Steps: Review Finding 2022-001 related to federal programs to address the identified deficiency.

Finding Text

SUMMARY OF AUDITOR?S RESULTS 1. The Independent Auditor?s Report expresses an unmodified opinion on whether the financial statements of The Church Home of the Protestant Episcopal Church in the City of Rochester d/b/a the Episcopal Church Home?s (an affiliate of Episcopal SeniorLife Communities) (the Home) were prepared in accordance with generally accepted accounting principles. 2. No significant deficiencies or material weaknesses relating to the audit of the financial statements are reported in the Independent Auditor?s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. 3. No instances of noncompliance material to the financial statements of the Home which would be required to be reported in accordance with Government Auditing Standards, were disclosed during the audit. 4. One significant deficiency relating to the internal control over major federal award programs are reported in the Independent Auditor?s Report on Compliance for Each Major Federal Program; Report on Internal Control over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance. See Finding 2022 ? 001. 5. The Independent Auditor?s Report on Compliance for Each Major Federal Program for the Home expresses an unmodified opinion. 6. There was one audit finding relative to the major federal award program that is required to be reported in accordance with Code of Federal Regulations Section 200.516(a) of the Uniform Guidance in this schedule. See Finding 2022 ? 001.

Categories

Questioned Costs Reporting Material Weakness Significant Deficiency

Other Findings in this Audit

  • 32082 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.09M