PHIPPS NEIGHBORHOODS, INCNon-Profit

Finding 2023-002 – Reporting – Significant Deficiency Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local, and Territorial Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Federal Award Identification Number and Year: NH75OT000036, 12/01/2021 – 11/30/2023 Name of Pass-through Entity: The Fund for Public Health in New York, Inc. Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Sub-recipient agreement with the Fund for Public Health in New York, Inc. requires management to submit monthly expenditure reports and a final report, within a certain time frame. Condition During our testing of the monthly reporting requirements, we noted that for 4 of our samples selected, the report was not submitted within the time frame indicated by the Sub-recipient agreement. Cause The organizations policies, procedures, and controls were not effective in ensuring compliance over the reporting requirements. Effect or Potential Effect Failure to comply with reporting requirements to the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context See the context of the finding detailed in the condition section above. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend Phipps Neighborhoods, Inc. policies, procedures, and controls ensure that the required reports are submitted on a timely basis. Views of Responsible Officials To resolve this issue and prevent recurrence, we are taking the following corrective actions: To ensure that all reports are submitted within the required time frame, we will implement a tracking system using calendar reminders that will provide alerts for upcoming deadlines, ensuring no reports are late. We will streamline our internal processes to ensure there is a clear and defined workflow for report preparation and submission. This will include setting internal submission deadlines well in advance of the official due dates to allow for any necessary review or corrections.

2019-001 - Reporting - Significant Deficiency and Instance of Non-compliance Information on Federal Program U.S. Department of Health and Human Services, Passed through the New York City Department of Homeless Services (NYC DHS) (CFDA #93.558): Temporary Assistant for Needy Families (TANF Cluster): Town and Country Program. Criteria: According to the NYC DHS Human Service Providers Fiscal Manual, providers must submit an invoice in Accelerator by the 25th day following the month of services. Condition: During our audit, we noted that the monthly financial reports for the four months tested were submitted after the required filing due date. Questioned Costs: None noted. Context: This was a condition noted per review of Neighborhoods' compliance with NYC DHS reporting requirements. Effect: An ineffective control system over financial reporting could affect future funding from government agencies. Cause: Policies and procedures in place were not appropriately adhered to in certain instances to ensure that the Corporation is in compliance with its reporting requirements. Recommendation: We recommend that Neighborhoods monitor its policies and procedures closely to ensure that they are strictly followed.

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