Audit 315886

FY End
2023-10-31
Total Expended
$2.26M
Findings
6
Programs
8
Organization: Columbia Opportunities, Inc. (NY)
Year: 2023 Accepted: 2024-07-25

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
479379 2023-001 - - L
479380 2023-001 - - L
479381 2023-001 - - L
1055821 2023-001 - - L
1055822 2023-001 - - L
1055823 2023-001 - - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $1.37M Yes 1
10.558 Child and Adult Care Food Program $45,416 - 0
81.042 Weatherization Assistance for Low-Income Persons $36,349 - 0
14.235 Supportive Housing Program $18,674 - 0
93.569 Community Services Block Grant $13,475 - 0
93.575 Child Care and Development Block Grant $13,373 - 0
93.600 Head Start - Covid-19 $8,000 Yes 1
93.568 Low-Income Home Energy Assistance $1,739 - 0

Contacts

Name Title Type
YEV8NFMAFRJ8 Tina Sharpe Auditee
5188284611 David Urban, CPA Auditor
No contacts on file

Notes to SEFA

Title: Relationship to Basic Financial Statements Accounting Policies: The information is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Federal award expenditures are reported on the statement of functional expenses as program services and any related allowable general administrative expenses under the category of management and general expenses. In certain programs, the expenditures reported in the financial statements may differ from the expenditures reported in the schedule of expenditures of federal awards due to program expenditures exceeding grant or contract budget limitations, matching or in-kind contributions or capitalization policies required under accounting principles generally accepted in the United States of America.

Finding Details

Criteria - The grant requires that the SF-425, Federal Financial Report - Annual Federal Financial Report and the SF-429 Real Property Status Report (“FFRs”) are filed no later than 90 days after the end of the period. Condition - During our audit, we noted that the Organization did not file the FFRs timely for the period ended October 31, 2023. The late submission was completed on June 4, 2024. Cause - The bookkeeper position was vacated at the end of fiscal year 2023, causing a delay in reporting by the remaining staff members. Effect of Condition - The late submission caused the organization to not be in compliance with the reporting requirements per the Compliance Supplement. Questioned Costs - None. Perspective - Due to the late submission for this federal program, programs with required reporting may have similar issues. Recommendation - We recommend the Organization follow its comprehensive policies and procedures and complete reporting submissions on time. Views of Responsible Officials and Planned Corrective Actions - The Organization acknowledges and is aware of this finding. Management and fiscal departments are responsible for timely reporting. Management will follow its comprehensive policies and procedures and complete reporting submissions on time for future periods.
Criteria - The grant requires that the SF-425, Federal Financial Report - Annual Federal Financial Report and the SF-429 Real Property Status Report (“FFRs”) are filed no later than 90 days after the end of the period. Condition - During our audit, we noted that the Organization did not file the FFRs timely for the period ended October 31, 2023. The late submission was completed on June 4, 2024. Cause - The bookkeeper position was vacated at the end of fiscal year 2023, causing a delay in reporting by the remaining staff members. Effect of Condition - The late submission caused the organization to not be in compliance with the reporting requirements per the Compliance Supplement. Questioned Costs - None. Perspective - Due to the late submission for this federal program, programs with required reporting may have similar issues. Recommendation - We recommend the Organization follow its comprehensive policies and procedures and complete reporting submissions on time. Views of Responsible Officials and Planned Corrective Actions - The Organization acknowledges and is aware of this finding. Management and fiscal departments are responsible for timely reporting. Management will follow its comprehensive policies and procedures and complete reporting submissions on time for future periods.
Criteria - The grant requires that the SF-425, Federal Financial Report - Annual Federal Financial Report and the SF-429 Real Property Status Report (“FFRs”) are filed no later than 90 days after the end of the period. Condition - During our audit, we noted that the Organization did not file the FFRs timely for the period ended October 31, 2023. The late submission was completed on June 4, 2024. Cause - The bookkeeper position was vacated at the end of fiscal year 2023, causing a delay in reporting by the remaining staff members. Effect of Condition - The late submission caused the organization to not be in compliance with the reporting requirements per the Compliance Supplement. Questioned Costs - None. Perspective - Due to the late submission for this federal program, programs with required reporting may have similar issues. Recommendation - We recommend the Organization follow its comprehensive policies and procedures and complete reporting submissions on time. Views of Responsible Officials and Planned Corrective Actions - The Organization acknowledges and is aware of this finding. Management and fiscal departments are responsible for timely reporting. Management will follow its comprehensive policies and procedures and complete reporting submissions on time for future periods.
Criteria - The grant requires that the SF-425, Federal Financial Report - Annual Federal Financial Report and the SF-429 Real Property Status Report (“FFRs”) are filed no later than 90 days after the end of the period. Condition - During our audit, we noted that the Organization did not file the FFRs timely for the period ended October 31, 2023. The late submission was completed on June 4, 2024. Cause - The bookkeeper position was vacated at the end of fiscal year 2023, causing a delay in reporting by the remaining staff members. Effect of Condition - The late submission caused the organization to not be in compliance with the reporting requirements per the Compliance Supplement. Questioned Costs - None. Perspective - Due to the late submission for this federal program, programs with required reporting may have similar issues. Recommendation - We recommend the Organization follow its comprehensive policies and procedures and complete reporting submissions on time. Views of Responsible Officials and Planned Corrective Actions - The Organization acknowledges and is aware of this finding. Management and fiscal departments are responsible for timely reporting. Management will follow its comprehensive policies and procedures and complete reporting submissions on time for future periods.
Criteria - The grant requires that the SF-425, Federal Financial Report - Annual Federal Financial Report and the SF-429 Real Property Status Report (“FFRs”) are filed no later than 90 days after the end of the period. Condition - During our audit, we noted that the Organization did not file the FFRs timely for the period ended October 31, 2023. The late submission was completed on June 4, 2024. Cause - The bookkeeper position was vacated at the end of fiscal year 2023, causing a delay in reporting by the remaining staff members. Effect of Condition - The late submission caused the organization to not be in compliance with the reporting requirements per the Compliance Supplement. Questioned Costs - None. Perspective - Due to the late submission for this federal program, programs with required reporting may have similar issues. Recommendation - We recommend the Organization follow its comprehensive policies and procedures and complete reporting submissions on time. Views of Responsible Officials and Planned Corrective Actions - The Organization acknowledges and is aware of this finding. Management and fiscal departments are responsible for timely reporting. Management will follow its comprehensive policies and procedures and complete reporting submissions on time for future periods.
Criteria - The grant requires that the SF-425, Federal Financial Report - Annual Federal Financial Report and the SF-429 Real Property Status Report (“FFRs”) are filed no later than 90 days after the end of the period. Condition - During our audit, we noted that the Organization did not file the FFRs timely for the period ended October 31, 2023. The late submission was completed on June 4, 2024. Cause - The bookkeeper position was vacated at the end of fiscal year 2023, causing a delay in reporting by the remaining staff members. Effect of Condition - The late submission caused the organization to not be in compliance with the reporting requirements per the Compliance Supplement. Questioned Costs - None. Perspective - Due to the late submission for this federal program, programs with required reporting may have similar issues. Recommendation - We recommend the Organization follow its comprehensive policies and procedures and complete reporting submissions on time. Views of Responsible Officials and Planned Corrective Actions - The Organization acknowledges and is aware of this finding. Management and fiscal departments are responsible for timely reporting. Management will follow its comprehensive policies and procedures and complete reporting submissions on time for future periods.