Lutheran Social Services of New York, Inc.

Reporting – Preparation of the Schedule of Expenditures of Federal Awards Federal Assistance Listing Numbers: 10.558, 93.600 and 93.676 Name of Program or Cluster: Child Nutrition Cluster – Child and Adult Care Food Program, Head Start Cluster – Head Start, Unaccompanied Alien Children Program Federal Agencies: Department of Agriculture, Department of Health and Human Services Pass-through Entities: New York State Department of Health (10.558), New York City Department of Education (93.600) Lutheran Immigration and Refugee Services (93.676) Compliance Requirement: Reporting Criteria Per Uniform Guidance, section 200.508, auditee responsibilities include preparing appropriate financial statements, including the Schedule of Expenditures of Federal awards (“SEFA”) in accordance with §200.510 financial statements. Condition The Schedule Expenditures of Federal Awards (“SEFA”) submitted by the Organization needed significant corrections. Cause Internal controls over the preparation of the SEFA regarding federal grant and contract identification, sub-recipient identification, and internal review and approval, were not implemented and operating as necessary. Effect The failure to submit an appropriate SEFA as part of the auditee responsibilities could result in the SEFA being materially misstated or misclassified. Questioned Costs None Recommendation We recommend that the Organization review their internal controls over preparation of the SEFA.

Reporting – Untimely Submissions Federal Assistance Listing Numbers: 10.558, 93.600 and 93.676 Name of Program or Cluster: Child Nutrition Cluster – Child and Adult Care Food Program, Head Start Cluster – Head Start, Unaccompanied Alien Children Program Federal Agencies: Department of Agriculture, Department of Health and Human Services Pass-through Entities: New York State Department of Health (10.558), New York City Department of Education (93.600) Lutheran Immigration and Refugee Services (93.676) Compliance Requirement: Reporting Condition The Organization did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance. In addition, certification of the supplemental schedules required by the New York City Department of Education, supplemental schedules required by the New York City Administration for Children’s Services, Consolidated Fiscal Report and State Standards of Payment reports were also not submitted timely. Criteria Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. In addition, the supplemental schedules required by the New York City Administration for Children’s Services, Consolidated Fiscal Report and State Standards of Payment repots are to be filed by March 31st of each year. Cause The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner. Effect The Organization did not comply with the Uniform Guidance reporting requirements. Questioned Costs None Recommendation We recommend that the Organization submit the reports referred to above on a timely basis as required.