COMMUNITY PROGRAMS OF WESTCHESTER JEWISH COMMUNITY SERVICES, INC.

Finding 2022-001, Allowable Costs (Assistance Listing 93.498 Provider Relief Fund Criteria: The federal program 93.498 requires that the costs incurred are used to prevent, prepare for, or respond to coronavirus. Condition and Context: We tested 60 transactions and noted one exception. The Agency?s purchased items in one transaction that were not used for their intended purpose. Cause: Electronic tablets were purchased with the intent to facilitate communications between the Agency?s residents with developmental disabilities and their families. At the time the items were purchased on-site visits were not permitted due to coronavirus. Effect: Equipment charged to the federal funds were not used for their intended purpose. Identification as a repeat finding: No. Questioned costs: $13,214.60. Recommendation: We recommend that the Agency review their policies to assure that expenditures are charged to programs in accordance with regulations. View of responsible officials: The tablets were purchased for a legitimate COVID purpose, to allow, during a period of restricted visitation, community residence individuals to communicate with their families. This type of communication is essential for the well-being of the individuals. After the tablets were purchased but before they were deployed, family members themselves purchased tablets for the individuals in the residences. The tablets did not need to be deployed and except for two have been unused since purchase. Future use of the tablets is ear marked for use in the group homes. The Agency incurred costs to prevent, prepare for, or respond to the coronavirus in excess of Provider Relief Funds received. Had Provider Relief Funds not been used for the tablets in question, the Provider Relief funds would have been used for other appropriate costs. The Agency will review their policies to assure that expenditures charged to programs are used for intended purposes.

Finding 2022-002,_Replacement Reserve Deposits (Assistance Listing No. 14.181) Criteria: The federal program 14.181 requires that the Owner establish and maintain a replacement reserve to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be deposited in a federally insured depository in an interest-bearing account. An amount as required by HUD will be deposited monthly in the reserve fund. Condition and Context: Deposits into the reserve account were not made monthly. The total required deposits were made by the end of the fiscal year, where 5 out of the 12 deposits were made late. Cause: There was turnover in staff during the year, and the new staff was not aware of the monthly deposit requirement. Effect: The Organization was not in compliance with the monthly deposit requirement. Identification as a repeat finding: No. Questioned costs: None. Recommendation: We recommend that the Organization create a compliance policy manual that documents compliance requirements. View of responsible officials: To address this issue the monthly replacement reserve bank transfers have been set up in the banking system as ongoing automatic recurring transfers. A separate Financial Close and Compliance Checklist will be put in place for Maple- Claremont and a step is will be added to the to reconcile cash (review and post recurring bank transfer activity) quarterly. An additional step will be added to assess any future changes to the replacement reserve transfer levels when the Contract renews annually.