EIN: 132831197
UEI: YC2SFQAVY9K4
Audited by: BERARD & ASSOCIATES CPA'S PC.
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 30, 2025 (518 days ago).
What is a management decision? →FAC accepted this audit on November 19, 2024 — management decision was due May 19, 2025.
During the process of performing our audit, we noted that the Organization’s Data Collection Form ("DCF") was not filed timely for the year ended December 31, 2022. The Organization's established controls for financial reporting, including preparation of a complete and accurate schedule of expenditures of federal awards (“SEFA”) and filing of the DCF were not adhered to, resulting in the late completion of their financial audit and the untimely filing of the DCF. Questioned costs: None noted. Effect: Per CFR 200.512, the auditor must report the following as an audit finding in a schedule of findings and questioned costs. The Organization is not in compliance with the Data Collection Form reporting deadline. Cause: Lack of submission was due to the inability of the Organization's staff to provide accurate account reconciliations and supporting documentation including preparation of a complete and accurate SEFA on a timely basis to complete the audit. Recommendation: We recommend that the Organization monitor compliance by following their established controls and processes to prepare a complete and accurate SEFA in order to complete the timely filing of the DCF and the reporting package by its due date. Management Corrective Action Plan: Management has indicated that they have put certain procedures in place as detailed in the Corrective Action Plan located in Appendix A
Show full finding ▾Hide full finding ▴Finding: 2022-001 - Untimely Submission of Data Collection Form (Significant Deficiency and Compliance Finding) Agency: Applies To All Agencies Included on the Schedule of Expenditures of Federal Awards ALN # and Title: Applies To All ALN’s Indicated on the Schedule of Expenditures of Federal Awards Federal Award Identification # and Year: All Federal Awards identified in the SEFA for the Year Ended December 31, 2022. Criteria: Per 2 CFR 200.512 Report Submission. (a) (1) the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due on the next business day. Condition: During the process of performing our audit, we noted that the Organization’s Data Collection Form ("DCF") was not filed timely for the year ended December 31, 2022. The Organization's established controls for financial reporting, including preparation of a complete and accurate schedule of expenditures of federal awards (“SEFA”) and filing of the DCF were not adhered to, resulting in the late completion of their financial audit and the untimely filing of the DCF. Questioned costs: None noted. Effect: Per CFR 200.512, the auditor must report the following as an audit finding in a schedule of findings and questioned costs. The Organization is not in compliance with the Data Collection Form reporting deadline. Cause: Lack of submission was due to the inability of the Organization's staff to provide accurate account reconciliations and supporting documentation including preparation of a complete and accurate SEFA on a timely basis to complete the audit. Recommendation: We recommend that the Organization monitor compliance by following their established controls and processes to prepare a complete and accurate SEFA in order to complete the timely filing of the DCF and the reporting package by its due date. Management Corrective Action Plan: Management has indicated that they have put certain procedures in place as detailed in the Corrective Action Plan located in Appendix A
Cause: Lack of submission was due to the inability of the Organization's staff to provide accurate account reconciliations and supporting documentation including preparation of a complete and accurate SEFA on a timely basis to complete the audit. Effect: Per CFR 200.512, the auditor must report the following as audit findings in a schedule of findings and questioned costs. The Organization is not in compliance with the Data Collection Form reporting deadline. Management's Response/Corrective Action Plan: Meals on Wheels Programs & Services of Rockland, Inc. receives the majority of its Federal Funding as a pass through the Rockland County Office for the Aging. We rely on information and documentation of Federal funds provided by the Rockland County Office for the Aging in order to prepare our data collection form and annual SEFA reporting. The timing of the request for this information as well as receiving it resulted in untimely submission of the Data Collection Form. Our corrective action plan will include requesting this information on a timely basis in order to complete the audit timely.
FAC accepted this audit on March 7, 2022 — management decision was due September 7, 2022.
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
FAC accepted this audit on September 25, 2018 — management decision was due March 25, 2019.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in New York →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
