Lutheran Social Services of Upstate New York, Inc. A/K/A Lutheran Home and Rehabilitation Center

Finding: (2022-001) Condition – The Organization did not timely have an audit performed of its Federal Awards and also did not timely submit a Data Collection Form to the Federal Clearinghouse for the year ended December 31, 2022. Criteria – As required under the Uniform Guidance, organizations that spend more than $750,000 of federal funds are required to have an audit in accordance with Uniform Guidance and submit a Data Collection Form through the Federal Clearinghouse within the earlier of nine months after year end or 30 days after its audit opinion date. Cause – The audit under Uniform Guidance for the year ended December 31, 2022 was not completed timely. Effect – The Organization did not comply with reporting regulations required by the Uniform Guidance. Recommendation – We recommend the Organization enact policies and procedures to ensure that the Data Collection Form be completed and submitted to the Federal Clearinghouse with the required timeframe specified by the Uniform Guidance. Management’s Response – Management has initiated policies and procedures to ensure that the required reporting regarding federal expenditures is completed in accordance with Uniform Guidance.

Recommendation – We recommend the Organization enact policies and procedures to ensure that the Data Collection Form be completed and submitted to the Federal Clearinghouse with the required timeframe specified by the Uniform Guidance. Management’s Response – Management has initiated policies and procedures to ensure that the required reporting regarding federal expenditures is completed in accordance with Uniform Guidance.