EIN: 135596746
UEI: PV1KXKGHUGC3
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. 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 October 1, 2026 (41 days from today).
What is a management decision? →Finding Number: 2025-001 Federal Agency: U.S. Department of Homeland Security Program Title: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Assistance Listing Number: 97.036 Federal Award Year: 7/1/24-6/30/25 Type of Finding: Allowable Costs – Internal Control Over Compliance (Material Weakness) Criteria: In accordance with CFR section 200.403(g), costs must be adequately documented. Condition/Context: During the audit of AHRC for the fiscal year ending June 30, 2025, it was noted that AHRC did not comply with the allowable cost requirements by requesting reimbursement in excess of qualified expenditures related to other than personal services. We selected a non-statistical sample of forty (40) expenditures related to ALN 97.036 during fiscal year 2025. For five (5) of the expenditures tested, AHRC claimed an incorrect amount relative to the associated invoice which totaled $23,451. Total ALN 97.036 expenditures related to other than personal services were $4,273,175 and total ALN 97.036 expenditures related to other than personal services subjected to testing were $124,674. Cause: The claims in question were incurred between March 2020 and May 2023, during the COVID-19 pandemic. The noncompliance was due to typographical errors during the invoice review process and an associated lack of internal controls and procedures to detect and correct these errors in a timely fashion as a result of the COVID-19 pandemic and the related environment. Effect: An inaccurate amount of costs were submitted for reimbursement. Failure to comply with allowable cost requirements also reduces the accountability of federal spending and may impact future funding or trigger additional monitoring. Questioned Costs: None required to be reported. Recommendation: We recommend that AHRC establish formal written policies and procedures to ensure compliance with allowable cost requirements when navigating unusual funding sources or the use of outsourced temporary staff. This should include training for responsible personnel and adequate review. Views of Responsible Officials and Planned Corrective Action: Management refers the reader to the separately provided Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding Number: 2025-001 Federal Agency: U.S. Department of Homeland Security Program Title: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Assistance Listing Number: 97.036 Federal Award Year: 7/1/24-6/30/25 Type of Finding: Allowable Costs – Internal Control Over Compliance (Material Weakness) Criteria: In accordance with CFR section 200.403(g), costs must be adequately documented. Condition/Context: During the audit of AHRC for the fiscal year ending June 30, 2025, it was noted that AHRC did not comply with the allowable cost requirements by requesting reimbursement in excess of qualified expenditures related to other than personal services. We selected a non-statistical sample of forty (40) expenditures related to ALN 97.036 during fiscal year 2025. For five (5) of the expenditures tested, AHRC claimed an incorrect amount relative to the associated invoice which totaled $23,451. Total ALN 97.036 expenditures related to other than personal services were $4,273,175 and total ALN 97.036 expenditures related to other than personal services subjected to testing were $124,674. Cause: The claims in question were incurred between March 2020 and May 2023, during the COVID-19 pandemic. The noncompliance was due to typographical errors during the invoice review process and an associated lack of internal controls and procedures to detect and correct these errors in a timely fashion as a result of the COVID-19 pandemic and the related environment. Effect: An inaccurate amount of costs were submitted for reimbursement. Failure to comply with allowable cost requirements also reduces the accountability of federal spending and may impact future funding or trigger additional monitoring. Questioned Costs: None required to be reported. Recommendation: We recommend that AHRC establish formal written policies and procedures to ensure compliance with allowable cost requirements when navigating unusual funding sources or the use of outsourced temporary staff. This should include training for responsible personnel and adequate review. Views of Responsible Officials and Planned Corrective Action: Management refers the reader to the separately provided Corrective Action Plan.
AHRC NYC management acknowledges the finding that typographical errors were made and undetected during the compilation of the FEMA claims. These errors occurred during the unprecedented, COVID-19 pandemic, when the organization experienced remote work transitions, staffing shortages, inability to hire highly qualified temporary staff to perform in-office work and operational disruptions that affected normal monitoring and oversight processes. As part of the Uniform Guidance audit, AHRC NYC conducted a comprehensive internal review of approximately 11,000 lines of “other than personnel services” expenditures associated with the FEMA claims. This review determined that, on a net basis, AHRC NYC underclaimed $477, confirming that the issue was limited to data entry errors and not systemic overbilling. To prevent recurrence and strengthen internal controls over reimbursement submissions, the Chief Financial Officer will implement formal written policies and procedures governing the preparation, review, and submission of FEMA and other unusual funding claims. These procedures will include enhanced supervisory review and invoice reconciliation prior to submission. These policies and procedures will be written and implemented by June 30, 2026. In addition, the Accounts Payable staff have begun targeted training to reinforce proper documentation and review requirements. Enhanced review processes will be identified and implemented by June 30, 2026. Finally, AHRC NYC is implementing a new enterprise resource planning system over the next two years, which will automate workflows, strengthen documentation controls, and significantly reduce the potential for manual data entry errors.
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