EIN: 132911059
UEI: TMDFT9J7SDH5
Audited by: Forvis Mazars, LLP
Oversight agency: 97 [Department of Homeland Security]
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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 (519 days ago).
What is a management decision? →During the year ended December 31, 2023, Village Center for Care was granted project funding under the FEMA Public Assistance grant program in response to the COVID-19 public health emergency. A total of $1,934,664 of FEMA assistance payments were received from the pass-through entity, New York State Division of Homeland Security and Emergency Services. The eligible expenses that were obligated and disbursed for FEMA funding were incurred between March 2020 and January 2021, during which some of the expenses were also eligible for and reimbursed by other federal sources of funding and other previous FEMA projects. It was discovered that a total of $199,590 of COVID-19 eligible expenses (i.e. contract labor and supplies) that were reimbursed by other federal sources of funding and other previous FEMA projects were duplicative of those reported as project obligations to the FEMA project funding granted to Village Center for Care in 2023. Questioned costs: $199,590 Context: The entire population of $1,934,664 of FEMA expenditures reported on the current year schedule of expenditures of federal awards was compared against previously reimbursed COVID-19 funding that Village Center for Care has received. From this review of the entire population, 48 expenditures in the population were found to have been previously reimbursed by other federal sources totaling $199,590. Effect: Village Center for Care reported certain expenses in this FEMA project application that were previously reimbursed by other federal sources of funding and other previous FEMA projects. Cause: Prior to submitting this project application to FEMA, the Village Center for Care accounting department aggregated the total amount of eligible expenses available to be used for their FEMA projects as well as for other federal funding sources and determined that there were more expenses than the total award amounts that they received. However, they did not identify that expenses which were already reimbursed by other federal sources of funding and other previous FEMA projects were also included in this FEMA project funding. As a result there was duplicative submission of certain expenses. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that Village Center for Care not only look at total expenses that are allowable for use under multiple federal sources of funding but should also review the expenses at a detailed level to ensure that individual expenses are not double counted. Views of responsible officials and planned corrective actions: Village Center for Care agrees with the recommendation that expenses should be reviewed at a detailed level to ensure that individual expenses are not double counted. See separate auditee document for planned corrective action.
Show full finding ▾Hide full finding ▴Finding: Allowable Costs/Cost Principles Major program: U.S. Department of Homeland Security Federal Assistance Listing Number: 97.036 - COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters) Passed through New York State Division of Homeland Security and Emergency Services, Pass-through entity identifying number 542653 Criteria or specific requirement: According to § 200.403(f) of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, allowable costs must “not be included as a cost or used to meet cost sharing or matching requirements of any other federally-financed program in either the current or a prior period” Condition: During the year ended December 31, 2023, Village Center for Care was granted project funding under the FEMA Public Assistance grant program in response to the COVID-19 public health emergency. A total of $1,934,664 of FEMA assistance payments were received from the pass-through entity, New York State Division of Homeland Security and Emergency Services. The eligible expenses that were obligated and disbursed for FEMA funding were incurred between March 2020 and January 2021, during which some of the expenses were also eligible for and reimbursed by other federal sources of funding and other previous FEMA projects. It was discovered that a total of $199,590 of COVID-19 eligible expenses (i.e. contract labor and supplies) that were reimbursed by other federal sources of funding and other previous FEMA projects were duplicative of those reported as project obligations to the FEMA project funding granted to Village Center for Care in 2023. Questioned costs: $199,590 Context: The entire population of $1,934,664 of FEMA expenditures reported on the current year schedule of expenditures of federal awards was compared against previously reimbursed COVID-19 funding that Village Center for Care has received. From this review of the entire population, 48 expenditures in the population were found to have been previously reimbursed by other federal sources totaling $199,590. Effect: Village Center for Care reported certain expenses in this FEMA project application that were previously reimbursed by other federal sources of funding and other previous FEMA projects. Cause: Prior to submitting this project application to FEMA, the Village Center for Care accounting department aggregated the total amount of eligible expenses available to be used for their FEMA projects as well as for other federal funding sources and determined that there were more expenses than the total award amounts that they received. However, they did not identify that expenses which were already reimbursed by other federal sources of funding and other previous FEMA projects were also included in this FEMA project funding. As a result there was duplicative submission of certain expenses. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that Village Center for Care not only look at total expenses that are allowable for use under multiple federal sources of funding but should also review the expenses at a detailed level to ensure that individual expenses are not double counted. Views of responsible officials and planned corrective actions: Village Center for Care agrees with the recommendation that expenses should be reviewed at a detailed level to ensure that individual expenses are not double counted. See separate auditee document for planned corrective action.
Audit Finding Number: 2023-002 Responsible Person: Carrie Smith, AVP of Regulatory Response to Findings: The Accounting Team performed an internal review and agrees with the Uniform Guidance audit findings. An adjustment was recorded as of 12/31/2023. In addition, the finding was communicated to the State auditors. Corrective Action to be Taken: 1. VillageCare will continue to utilize project ID when recording grants revenue and grants expenses. 2. Only appropriate, non-duplicative, and verified invoices will be submitted by the Accounts Payable Department for reimbursement. The AVP of Regulatory will receive and review all invoices from AP prior to submission to the funding source. 3. For material reimbursement, the Procurement Department will ensure the goods are received. 4. The Accounting Team will maintain all potential reimbursement schedules and cross check against current and past grants to ensure no prior approved expenditures are resubmitted for reimbursement. 5. The Director of Accounting and Finance and/or Controller will only approve grants receivable accrual based on allowable, confirmed, and validated invoices. Completion Date or Anticipated Completion Date of the Action to be Taken: September 1, 2024.
FAC accepted this audit on June 1, 2022 — management decision was due December 1, 2022.
FAC accepted this audit on September 22, 2019 — management decision was due March 22, 2020.
FAC accepted this audit on July 30, 2018 — management decision was due January 30, 2019.
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
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.
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