EIN: 133602455
UEI: WFPYFACRLLN4
Audited by: Berard & Associates CPA's PC
Oversight agency: 93 [Department of Health and Human Services]
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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 January 6, 2025. 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 July 6, 2025 (419 days ago).
What is a management decision? →FAC accepted this audit on November 29, 2023 — management decision was due May 29, 2024.
FAC accepted this audit on May 25, 2022 — management decision was due November 25, 2022.
Time sheets are maintained by actual hours worked during the week, but the time records do not detail the actual hours worked each day for each program but rather they are allocated to each program by percentage. Criteria: Internal controls should be in place to provide reasonable assurance that salaries charged to Federally funded programs accurately reflect the time expended in the program. Cause: The time sheets currently in place do not provide space to show hours worked for each program and various general administrative activities. Effect: Because of the lack of detail time sheets, salaries may incorrectly be charged to Federal Programs. Recommendation: Time sheets should be updated to indicate actual hours worked on each Federal program or general administrative activity. Views of Responsible Officials and Planned Corrective Actions: The Agency agrees and is currently working to update their timesheets to more specifically document Federal Program hours.
Show full finding ▾Hide full finding ▴2021-001 Standards for Documentation of Personnel Expenses Condition: Time sheets are maintained by actual hours worked during the week, but the time records do not detail the actual hours worked each day for each program but rather they are allocated to each program by percentage. Criteria: Internal controls should be in place to provide reasonable assurance that salaries charged to Federally funded programs accurately reflect the time expended in the program. Cause: The time sheets currently in place do not provide space to show hours worked for each program and various general administrative activities. Effect: Because of the lack of detail time sheets, salaries may incorrectly be charged to Federal Programs. Recommendation: Time sheets should be updated to indicate actual hours worked on each Federal program or general administrative activity. Views of Responsible Officials and Planned Corrective Actions: The Agency agrees and is currently working to update their timesheets to more specifically document Federal Program hours.
Federal Award ID# 93-914 HIV Emergency Relief Project Grants State Agency: NYC Dept Of Health And Mental Hygiene Responsible Person, Title: Julian Palmer, Executive Director Anticipated Completion Date: November 30, 2022 Agency Response: Concur Corrective Action Plan: The Agency is currently working to update their timesheets to more specifically document Federal Program hours
The policies/procedures manual was not updated for the new Uniform Guidance procedures. Criteria: The Uniform Guidance now requires written policies in order to comply with certain requirements (Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards). Compliance areas for which the Agency must maintain written policies include: cash management, advance payments/reimbursements, procurement and conflict of interest. Cause: The Agency has written policies and procedures, however they have not been updated for the new Uniform Guidance changes. Effect: The new procedures may not be properly implemented. Recommendation: The Agency should prepare an updated policies and procedure manual meeting new Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Actions: The Agency states that they are currently working on the required updates to their policies/procedures manual.
Show full finding ▾Hide full finding ▴2021-002 Policies and Procedures manual Condition: The policies/procedures manual was not updated for the new Uniform Guidance procedures. Criteria: The Uniform Guidance now requires written policies in order to comply with certain requirements (Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards). Compliance areas for which the Agency must maintain written policies include: cash management, advance payments/reimbursements, procurement and conflict of interest. Cause: The Agency has written policies and procedures, however they have not been updated for the new Uniform Guidance changes. Effect: The new procedures may not be properly implemented. Recommendation: The Agency should prepare an updated policies and procedure manual meeting new Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Actions: The Agency states that they are currently working on the required updates to their policies/procedures manual.
Federal Award ID# 93-914 HIV Emergency Relief Project Grants Pass Through Entity: NYC Dept Of Health And Mental Hygiene Responsible Person, Title: Julian Palmer, Executive Director Anticipated Completion Date: November 30, 2022 Agency Response: Concur Corrective Action Plan: The Agency states that they are currently working on the required updates to their policies and procedures manual.
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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