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Argus Community, Inc. and AffiliatesNon-Profit

EIN: 237359002

UEI: HK2QL6YXLEK4

Audit also covers 3 related EINs: 112297842, 133599121, 133802084 · unlinked EINs have no separate FAC filing

Audited by: Baker Tilly US, LLP

Oversight agency: 93 [Department of Health and Human Services]

View federal awards & risk assessment →

Data as of August 28, 2026

Argus Community, Inc. and Affiliates11 audit years5 findings2 repeat
11
Audit Years
5
Total Findings
2
Repeat Findings
$7.8M
Federal Awards Expended (FY 2025)

FY 2025-06-30

$7,835,876 federal awards expended

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on August 5, 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 February 5, 2027 (159 days from today).

What is a management decision? →
2025-002
Cost Allowability
SIGNIFICANT DEFICIENCYREPEAT OF 2024-002OTHER MATTERS

Agency: U.S. Department of Health and Human Services Federal Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance, 93.958 Block Grants for Community Mental Health Services, 93.959 Block Grants for Prevention and Treatment of Substance Abuse. Criteria: In accordance with 2 CFR §200.430(i) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), compensation for personal services charged to federal awards must be based on records that accurately reflect the work performed. When budget estimates are used for interim accounting purposes, they must: produce reasonable approximations of the activity actually performed, be reconciled to actual effort on a regular basis, and be adjusted in a timely manner to reflect significant changes in work activity. Documentation may include timesheets, effort certifications, payroll distribution reports, and other personnel activity records, and must be reviewed and approved by authorized personnel. Condition and Context: The Organization did not maintain documentation evidencing a hindsight review of employee working hours to verify alignment between actual hours worked and budgeted hours. This oversight was noted in instances where payroll costs for individual employees were allocated across multiple federal programs. While a time and effort certification was lacking for the items included in our sample, there was evidence of work performed on the grants and the amounts allocated aligned closely to the budget. Questioned Costs: We were unable to quantify an amount of questioned costs. While a time and effort certification was lacking for the items included in our sample, there was evidence of work performed on the grants and the amounts allocated aligned closely to the budget. Therefore, we were unable to quantify the amount of questioned costs. Cause: The Organization has not established or enforced formal policies and procedures requiring the documentation of time and effort for employees. Effect: The lack of documentation of hindsight review increases the risk of inaccurate payroll cost allocations and potential noncompliance with federal grant requirements. Recommendation: The Organization should update its policies and procedures to require and document a formal hindsight review of employee working hours. This review should verify that actual hours worked align with budgeted hours, particularly in cases where payroll costs are allocated across multiple federal programs. The updated procedures should include clear guidelines for conducting and retaining evidence of such reviews to support accurate cost allocations and ensure compliance with federal grant requirements.

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Full finding narrative

Agency: U.S. Department of Health and Human Services Federal Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance, 93.958 Block Grants for Community Mental Health Services, 93.959 Block Grants for Prevention and Treatment of Substance Abuse. Criteria: In accordance with 2 CFR §200.430(i) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), compensation for personal services charged to federal awards must be based on records that accurately reflect the work performed. When budget estimates are used for interim accounting purposes, they must: produce reasonable approximations of the activity actually performed, be reconciled to actual effort on a regular basis, and be adjusted in a timely manner to reflect significant changes in work activity. Documentation may include timesheets, effort certifications, payroll distribution reports, and other personnel activity records, and must be reviewed and approved by authorized personnel. Condition and Context: The Organization did not maintain documentation evidencing a hindsight review of employee working hours to verify alignment between actual hours worked and budgeted hours. This oversight was noted in instances where payroll costs for individual employees were allocated across multiple federal programs. While a time and effort certification was lacking for the items included in our sample, there was evidence of work performed on the grants and the amounts allocated aligned closely to the budget. Questioned Costs: We were unable to quantify an amount of questioned costs. While a time and effort certification was lacking for the items included in our sample, there was evidence of work performed on the grants and the amounts allocated aligned closely to the budget. Therefore, we were unable to quantify the amount of questioned costs. Cause: The Organization has not established or enforced formal policies and procedures requiring the documentation of time and effort for employees. Effect: The lack of documentation of hindsight review increases the risk of inaccurate payroll cost allocations and potential noncompliance with federal grant requirements. Recommendation: The Organization should update its policies and procedures to require and document a formal hindsight review of employee working hours. This review should verify that actual hours worked align with budgeted hours, particularly in cases where payroll costs are allocated across multiple federal programs. The updated procedures should include clear guidelines for conducting and retaining evidence of such reviews to support accurate cost allocations and ensure compliance with federal grant requirements.

Corrective Action Plan

Corrective Action Planned: In July 2023, the Organization implemented ADP Work Force Now to systematically capture hours worked, the supervisor's approval and audit trail to reflect the work performed. In May 2026, the Organization hired a subcontractor, Dapt to synchronize the employee hours worked on their time sheets and allocated into the cost centers/programs they worked on. The new timesheet will also reflect the employee and supervisor’s approval, as completed in ADP. Testing begins with the months of May and June 2026. Name(s) of Contact Person(s) Responsible for Corrective Action: Betsey Knapp, Director of Budgets and Contracts; Alvin Sinckler, Chief Financial Officer Anticipated Completion Date: June 30, 2026.

Prior Finding References

2024-002

About Allowable Costs / Cost Principles →

FY 2024-06-30

GOING CONCERN$15,691,534 federal awards expended

FAC accepted this audit on December 18, 2025 — management decision was due June 18, 2026.

2024-002
Cost Allowability
SIGNIFICANT DEFICIENCYREPEAT OF 2023-002OTHER MATTERS

Agency: U.S. Department of Health and Human Services Federal Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance. Criteria: In accordance with 2 CFR §200.430(i) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), compensation for personal services charged to federal awards must be based on records that accurately reflect the work performed. When budget estimates are used for interim accounting purposes, they must: produce reasonable approximations of the activity actually performed, be reconciled to actual effort on a regular basis, and be adjusted in a timely manner to reflect significant changes in work activity. Documentation may include timesheets, effort certifications, payroll distribution reports, and other personnel activity records, and must be reviewed and approved by authorized personnel. Condition and Context: The Organization did not maintain documentation evidencing a hindsight review of employee working hours to verify alignment between actual hours worked and budgeted hours. This oversight was noted in instances where payroll costs for individual employees were allocated across multiple federal programs. While a time and effort certification was lacking for the items included in our sample, there was evidence of work performed on the grants and the amounts allocated aligned closely to the budget. Questioned Costs: We were unable to quantify an amount of questioned costs. While a time and effort certification was lacking for the items included in our sample, there was evidence of work performed on the grants and the amounts allocated aligned closely to the budget. Therefore, we were unable to quantify the amount of questioned costs. Cause: The Organization has not established or enforced formal policies and procedures requiring the documentation of time and effort for employees. Effect: The lack of documentation of hindsight review increases the risk of inaccurate payroll cost allocations and potential noncompliance with federal grant requirements. Recommendation: The Organization should update its policies and procedures to require and document a formal hindsight review of employee working hours. This review should verify that actual hours worked align with budgeted hours, particularly in cases where payroll costs are allocated across multiple federal programs. The updated procedures should include clear guidelines for conducting and retaining evidence of such reviews to support accurate cost allocations and ensure compliance with federal grant requirements.

Show full finding ▾
Full finding narrative

Agency: U.S. Department of Health and Human Services Federal Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance. Criteria: In accordance with 2 CFR §200.430(i) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), compensation for personal services charged to federal awards must be based on records that accurately reflect the work performed. When budget estimates are used for interim accounting purposes, they must: produce reasonable approximations of the activity actually performed, be reconciled to actual effort on a regular basis, and be adjusted in a timely manner to reflect significant changes in work activity. Documentation may include timesheets, effort certifications, payroll distribution reports, and other personnel activity records, and must be reviewed and approved by authorized personnel. Condition and Context: The Organization did not maintain documentation evidencing a hindsight review of employee working hours to verify alignment between actual hours worked and budgeted hours. This oversight was noted in instances where payroll costs for individual employees were allocated across multiple federal programs. While a time and effort certification was lacking for the items included in our sample, there was evidence of work performed on the grants and the amounts allocated aligned closely to the budget. Questioned Costs: We were unable to quantify an amount of questioned costs. While a time and effort certification was lacking for the items included in our sample, there was evidence of work performed on the grants and the amounts allocated aligned closely to the budget. Therefore, we were unable to quantify the amount of questioned costs. Cause: The Organization has not established or enforced formal policies and procedures requiring the documentation of time and effort for employees. Effect: The lack of documentation of hindsight review increases the risk of inaccurate payroll cost allocations and potential noncompliance with federal grant requirements. Recommendation: The Organization should update its policies and procedures to require and document a formal hindsight review of employee working hours. This review should verify that actual hours worked align with budgeted hours, particularly in cases where payroll costs are allocated across multiple federal programs. The updated procedures should include clear guidelines for conducting and retaining evidence of such reviews to support accurate cost allocations and ensure compliance with federal grant requirements.

Corrective Action Plan

Corrective Action Planned: In July 2023, the Organization implemented ADP Work Force Now to systematically capture hours worked, the supervisor's approval and audit trail to reflect the work performed. Budget and Grants in conjunction with the program and Human Resources will implement a hindsight review of employee working hours with a certification by the employee and supervisor. Name(s) of Contact Person(s) Responsible for Corrective Action: Betsey Knapp, Director of Budgets and Contracts: Alvin Sinckler, Chief Financial Officer Anticipated Completion Date: November 15, 2025.

Prior Finding References

2023-002

About Allowable Costs / Cost Principles →

FY 2023-06-30

$14,162,784 federal awards expended

FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.

2023-002
Cost Allowability
SIGNIFICANT DEFICIENCYOTHER MATTERS

Agency: U.S. Department of Health and Human Services Federal Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Criteria: In accordance with 2 CFR §200.430(i) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), compensation for personal services charged to federal awards must be based on records that accurately reflect the work performed. When budget estimates are used for interim accounting purposes, they must: produce reasonable approximations of the activity actually performed, be reconciled to actual effort on a regular basis, and be adjusted in a timely manner to reflect significant changes in work activity. Documentation may include timesheets, effort certifications, payroll distribution reports, and other personnel activity records, and must be reviewed and approved by authorized personnel. Condition and Context: The Organization did not maintain documentation evidencing a hindsight review of employee working hours to verify alignment between actual hours worked and budgeted hours. This oversight was noted in instances where payroll costs for individual employees were allocated across multiple federal programs. While a time and effort certification was lacking for the items included in our sample, there was evidence of work performed on the grants and the amounts allocated aligned closely to the budget. Questioned Costs: We were unable to quantify an amount of questioned costs. While a time and effort certification was lacking for the items included in our sample, there was evidence of work performed on the grants and the amounts allocated aligned closely to the budget. Therefore, we were unable to quantify the amount of questioned costs. Cause: The Organization has not established or enforced formal policies and procedures requiring the documentation of time and effort for employees. Effect: The lack of documentation of hindsight review increases the risk of inaccurate payroll cost allocations and potential noncompliance with federal grant requirements. Recommendation: The Organization should update its policies and procedures to require and document a formal hindsight review of employee working hours. This review should verify that actual hours worked align with budgeted hours, particularly in cases where payroll costs are allocated across multiple federal programs. The updated procedures should include clear guidelines for conducting and retaining evidence of such reviews to support accurate cost allocations and ensure compliance with federal grant requirements.

Show full finding ▾
Full finding narrative

Agency: U.S. Department of Health and Human Services Federal Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Criteria: In accordance with 2 CFR §200.430(i) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), compensation for personal services charged to federal awards must be based on records that accurately reflect the work performed. When budget estimates are used for interim accounting purposes, they must: produce reasonable approximations of the activity actually performed, be reconciled to actual effort on a regular basis, and be adjusted in a timely manner to reflect significant changes in work activity. Documentation may include timesheets, effort certifications, payroll distribution reports, and other personnel activity records, and must be reviewed and approved by authorized personnel. Condition and Context: The Organization did not maintain documentation evidencing a hindsight review of employee working hours to verify alignment between actual hours worked and budgeted hours. This oversight was noted in instances where payroll costs for individual employees were allocated across multiple federal programs. While a time and effort certification was lacking for the items included in our sample, there was evidence of work performed on the grants and the amounts allocated aligned closely to the budget. Questioned Costs: We were unable to quantify an amount of questioned costs. While a time and effort certification was lacking for the items included in our sample, there was evidence of work performed on the grants and the amounts allocated aligned closely to the budget. Therefore, we were unable to quantify the amount of questioned costs. Cause: The Organization has not established or enforced formal policies and procedures requiring the documentation of time and effort for employees. Effect: The lack of documentation of hindsight review increases the risk of inaccurate payroll cost allocations and potential noncompliance with federal grant requirements. Recommendation: The Organization should update its policies and procedures to require and document a formal hindsight review of employee working hours. This review should verify that actual hours worked align with budgeted hours, particularly in cases where payroll costs are allocated across multiple federal programs. The updated procedures should include clear guidelines for conducting and retaining evidence of such reviews to support accurate cost allocations and ensure compliance with federal grant requirements.

Corrective Action Plan

Corrective Action Planned: In July 2023, the Organization implemented ADP Work Force Now to systematically capture hours worked, the supervisor’s approval and audit trail to reflect the work performed. Budget and Grants in conjunction with the program and Human Resources will implement a hindsight review of employee working hours with a certification by the employee and supervisor. Name(s) of Contact Person(s) Responsible for Corrective Action: Betsey Knapp, Director of Budgets and Contracts; Alvin Sinckler, Chief Financial Officer Anticipated Completion Date: November 15, 2025.

About Allowable Costs / Cost Principles →

FY 2023-06-30

$14,162,784 federal awards expended

FAC accepted this audit on December 18, 2025 — management decision was due June 18, 2026.

2023-002
Cost Allowability
SIGNIFICANT DEFICIENCYOTHER MATTERS

Agency: U.S. Department of Health and Human Services Federal Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Criteria: In accordance with 2 CFR §200.430(i) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), compensation for personal services charged to federal awards must be based on records that accurately reflect the work performed. When budget estimates are used for interim accounting purposes, they must: produce reasonable approximations of the activity actually performed, be reconciled to actual effort on a regular basis, and be adjusted in a timely manner to reflect significant changes in work activity. Documentation may include timesheets, effort certifications, payroll distribution reports, and other personnel activity records, and must be reviewed and approved by authorized personnel. Condition and Context: The Organization did not maintain documentation evidencing a hindsight review of employee working hours to verify alignment between actual hours worked and budgeted hours. This oversight was noted in instances where payroll costs for individual employees were allocated across multiple federal programs. While a time and effort certification was lacking for the items included in our sample, there was evidence of work performed on the grants and the amounts allocated aligned closely to the budget. Questioned Costs: We were unable to quantify an amount of questioned costs. While a time and effort certification was lacking for the items included in our sample, there was evidence of work performed on the grants and the amounts allocated aligned closely to the budget. Therefore, we were unable to quantify the amount of questioned costs. Cause: The Organization has not established or enforced formal policies and procedures requiring the documentation of time and effort for employees. Effect: The lack of documentation of hindsight review increases the risk of inaccurate payroll cost allocations and potential noncompliance with federal grant requirements. Recommendation: The Organization should update its policies and procedures to require and document a formal hindsight review of employee working hours. This review should verify that actual hours worked align with budgeted hours, particularly in cases where payroll costs are allocated across multiple federal programs. The updated procedures should include clear guidelines for conducting and retaining evidence of such reviews to support accurate cost allocations and ensure compliance with federal grant requirements.

Show full finding ▾
Full finding narrative

Agency: U.S. Department of Health and Human Services Federal Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Criteria: In accordance with 2 CFR §200.430(i) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), compensation for personal services charged to federal awards must be based on records that accurately reflect the work performed. When budget estimates are used for interim accounting purposes, they must: produce reasonable approximations of the activity actually performed, be reconciled to actual effort on a regular basis, and be adjusted in a timely manner to reflect significant changes in work activity. Documentation may include timesheets, effort certifications, payroll distribution reports, and other personnel activity records, and must be reviewed and approved by authorized personnel. Condition and Context: The Organization did not maintain documentation evidencing a hindsight review of employee working hours to verify alignment between actual hours worked and budgeted hours. This oversight was noted in instances where payroll costs for individual employees were allocated across multiple federal programs. While a time and effort certification was lacking for the items included in our sample, there was evidence of work performed on the grants and the amounts allocated aligned closely to the budget. Questioned Costs: We were unable to quantify an amount of questioned costs. While a time and effort certification was lacking for the items included in our sample, there was evidence of work performed on the grants and the amounts allocated aligned closely to the budget. Therefore, we were unable to quantify the amount of questioned costs. Cause: The Organization has not established or enforced formal policies and procedures requiring the documentation of time and effort for employees. Effect: The lack of documentation of hindsight review increases the risk of inaccurate payroll cost allocations and potential noncompliance with federal grant requirements. Recommendation: The Organization should update its policies and procedures to require and document a formal hindsight review of employee working hours. This review should verify that actual hours worked align with budgeted hours, particularly in cases where payroll costs are allocated across multiple federal programs. The updated procedures should include clear guidelines for conducting and retaining evidence of such reviews to support accurate cost allocations and ensure compliance with federal grant requirements.

Corrective Action Plan

Corrective Action Planned: In July 2023, the Organization implemented ADP Work Force Now to systematically capture hours worked, the supervisor’s approval and audit trail to reflect the work performed. Budget and Grants in conjunction with the program and Human Resources will implement a hindsight review of employee working hours with a certification by the employee and supervisor. Name(s) of Contact Person(s) Responsible for Corrective Action: Betsey Knapp, Director of Budgets and Contracts; Alvin Sinckler, Chief Financial Officer Anticipated Completion Date: November 15, 2025.

About Allowable Costs / Cost Principles →

FY 2022-06-30

LOW-RISK AUDITEE$13,278,402 federal awards expendedNo findings recorded this year

FAC accepted this audit on February 28, 2023 — management decision was due August 28, 2023.

FY 2021-06-30

$9,088,593 federal awards expendedNo findings recorded this year

FAC accepted this audit on August 29, 2022 — management decision was due March 1, 2023.

FY 2020-06-30

$9,063,925 federal awards expendedNo findings recorded this year

FAC accepted this audit on March 15, 2021 — management decision was due September 15, 2021.

FY 2019-06-30

$6,184,633 federal awards expended

FAC accepted this audit on March 26, 2020 — management decision was due September 26, 2020.

2019-003
Activities Allowed or Unallowed / Cost Allowability / Procurement & Suspension/Debarment
SIGNIFICANT DEFICIENCYOTHER MATTERS

Nonmaterial Noncompliance, Significant Deficiency 2019-003: Procurement Policy Federal Programs - (1) Substance Abuse and Mental Health Services Administration: Projects of Regional and National Significance and (2) Block Grants for Prevention and Treatment of Substance Abuse Federal Agency - U.S. Department of Health and Human Services (both programs) Pass-Through Entities - (1) New York State Unified Court Systems and (2) New York State Office of Alcoholism and Substance Abuse Services CFDA Numbers - (1) 93.243 and (2) 93.959 Pass-through Numbers - (1) C-250452 and (2) C-004039/C-004212 Federal Award Year - June 30, 2019 Criteria: 2 CFR Part 200 Subpart D of the Uniform Guidance requires all non-Federal entities to establish written policies, procedures, and standards of conduct to implement the procurement requirements of 2 CFR Part 200 Subpart D Sections 200.317 through 200.326. Condition/Context: The Organization has not established written procedures to implement the procurement requirements of 2 CFR Part 200, Subpart D (2 CFR Part 200 Subpart D Sections 200.317 through 200.326). Questioned Costs: None Cause: The Organization's procedures did not ensure the required written procurement policies were developed and implemented in accordance with the Uniform Guidance. Effect: The Organization has not complied with the specific requirements for written procurement procedures as described in the Uniform Guidance. Recommendation: We recommend the Organization review its policies and procedures to ensure and formalize written procedures that address the elements required by 2 CFR Part 200 Subpart D Sections 200.317 through 200.326 of the Uniform Guidance and implement internal controls to ensure compliance.

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Full finding narrative

Nonmaterial Noncompliance, Significant Deficiency 2019-003: Procurement Policy Federal Programs - (1) Substance Abuse and Mental Health Services Administration: Projects of Regional and National Significance and (2) Block Grants for Prevention and Treatment of Substance Abuse Federal Agency - U.S. Department of Health and Human Services (both programs) Pass-Through Entities - (1) New York State Unified Court Systems and (2) New York State Office of Alcoholism and Substance Abuse Services CFDA Numbers - (1) 93.243 and (2) 93.959 Pass-through Numbers - (1) C-250452 and (2) C-004039/C-004212 Federal Award Year - June 30, 2019 Criteria: 2 CFR Part 200 Subpart D of the Uniform Guidance requires all non-Federal entities to establish written policies, procedures, and standards of conduct to implement the procurement requirements of 2 CFR Part 200 Subpart D Sections 200.317 through 200.326. Condition/Context: The Organization has not established written procedures to implement the procurement requirements of 2 CFR Part 200, Subpart D (2 CFR Part 200 Subpart D Sections 200.317 through 200.326). Questioned Costs: None Cause: The Organization's procedures did not ensure the required written procurement policies were developed and implemented in accordance with the Uniform Guidance. Effect: The Organization has not complied with the specific requirements for written procurement procedures as described in the Uniform Guidance. Recommendation: We recommend the Organization review its policies and procedures to ensure and formalize written procedures that address the elements required by 2 CFR Part 200 Subpart D Sections 200.317 through 200.326 of the Uniform Guidance and implement internal controls to ensure compliance.

Corrective Action Plan

Management Response: Management acknowledges the finding. We have reviewed the internal controls and have put into place policies and procedures to address the deficiencies. For details on actions taken, refer to the Corrective Action Plan.

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Procurement and Suspension and Debarment →
2019-004
Reporting
SIGNIFICANT DEFICIENCYOTHER MATTERS

Nonmaterial Noncompliance, Significant Deficiency 2019-004: Late Filing of SF-425 - Special Tests and Reporting Federal Programs - Substance Abuse and Mental Health Services Projects of Regional and National Significance Federal Agency - U.S. Department of Health and Human Services Pass-Through Entity - New York State Unified Court Systems CFDA Numbers - 93.243 Pass-through Numbers - C-250452 Federal Award Year - June 30, 2019 Criteria: 2 CFR Part 200 Subpart D of the Uniform Guidance requires all non-Federal entities to comply with performance and financial monitoring and reporting requirements of 2 CFR Part 200 Subpart D Sections 200.327 through 200.329. Condition/Context: The Organization did not submit the March 2019 quarterly form SF-425 by the due date. Questioned Costs: None Cause: The Organization's procedures did not ensure compliance with the reporting requirement required by the Uniform Guidance. Effect: The Organization has not complied with performance and financial monitoring and reporting requirements of 2 CFR Part 200 Subpart D Sections 200.327 through 200.329. Recommendation: We recommend the Organization file the quarterly FS-425 forms, as well as other requirement reporting, by the appropriate due date, which will ensure compliance with CFR Part 200 Subpart D Sections 200.327 through 200.329.

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Full finding narrative

Nonmaterial Noncompliance, Significant Deficiency 2019-004: Late Filing of SF-425 - Special Tests and Reporting Federal Programs - Substance Abuse and Mental Health Services Projects of Regional and National Significance Federal Agency - U.S. Department of Health and Human Services Pass-Through Entity - New York State Unified Court Systems CFDA Numbers - 93.243 Pass-through Numbers - C-250452 Federal Award Year - June 30, 2019 Criteria: 2 CFR Part 200 Subpart D of the Uniform Guidance requires all non-Federal entities to comply with performance and financial monitoring and reporting requirements of 2 CFR Part 200 Subpart D Sections 200.327 through 200.329. Condition/Context: The Organization did not submit the March 2019 quarterly form SF-425 by the due date. Questioned Costs: None Cause: The Organization's procedures did not ensure compliance with the reporting requirement required by the Uniform Guidance. Effect: The Organization has not complied with performance and financial monitoring and reporting requirements of 2 CFR Part 200 Subpart D Sections 200.327 through 200.329. Recommendation: We recommend the Organization file the quarterly FS-425 forms, as well as other requirement reporting, by the appropriate due date, which will ensure compliance with CFR Part 200 Subpart D Sections 200.327 through 200.329.

Corrective Action Plan

Management Response: Management acknowledges the finding. We have reviewed the internal controls and have put into place policies and procedures to address the deficiencies. For details on actions taken, refer to the Corrective Action Plan.

About Reporting →

FY 2018-06-30

QUALIFIED OPINIONLOW-RISK AUDITEE$2,896,712 federal awards expendedNo findings recorded this year

FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.

FY 2017-06-30

LOW-RISK AUDITEE$2,975,795 federal awards expendedNo findings recorded this year

FAC accepted this audit on December 12, 2017 — management decision was due June 12, 2018.

FY 2016-06-30

$2,658,264 federal awards expendedNo findings recorded this year

FAC accepted this audit on December 5, 2016 — management decision was due June 5, 2017.

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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