FAC Explorer

Audit 317554

FY End
2023-06-30
Total Expended
$1.65M
Findings
18
Programs
5
Organization: Council on the Environment, INC (NY)
Year: 2023 Accepted: 2024-08-20
Auditor: Novogradac & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
484639 2023-001 Significant Deficiency - L
484640 2023-001 Significant Deficiency - L
484641 2023-001 Significant Deficiency - L
484642 2023-001 Significant Deficiency - L
484643 2023-001 Significant Deficiency - L
484644 2023-001 Significant Deficiency - L
484645 2023-001 Significant Deficiency - L
484646 2023-001 Significant Deficiency - L
484647 2023-001 Significant Deficiency - L
1061081 2023-001 Significant Deficiency - L
1061082 2023-001 Significant Deficiency - L
1061083 2023-001 Significant Deficiency - L
1061084 2023-001 Significant Deficiency - L
1061085 2023-001 Significant Deficiency - L
1061086 2023-001 Significant Deficiency - L
1061087 2023-001 Significant Deficiency - L
1061088 2023-001 Significant Deficiency - L
1061089 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
11.300 Investments for Public Works and Economic Development Facilities $1.41M Yes 1
10.902 Soil and Water Conservation $39,136 - 1
10.175 Farmers Market and Local Food Promotion Program (b) $24,500 - 1
10.307 Organic Agriculture Research and Extension Initiative $11,819 - 1
10.225 Community Food Projects $7,077 - 1

Contacts

Name Title Type
K1PFPNNF2W15 Dennis Conroy Auditee
2127887900 David Conway Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. Basis of presentation The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the expenditures on an accrual basis of Council on the Environment, Inc. d/b/a GrowNYC (a New York non-profit public benefit corporation) and Affiliates under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of the basic consolidated financial statements. For purposes of the Schedule, federal awards include all sub awards to the Organization by nonfederal organizations pursuant to federal grants, contracts and similar agreements. 2. Summary of significant accounting policies Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards; wherein certain types of expenditures are not allowed. Assistance Listing numbers (“AL No.”) are provided when available. De Minimis Rate Used: N Rate Explanation: The Organization elected not to use the 10% de minimis indirect cost rate.

Finding Details

Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2023-1 Statement of Condition The electronic submission of the financial statements was overdue. Criteria The financial statements must be electronically submitted to the Federal Audit Clearinghouse within 9 months of fiscal year-end. Questioned Costs None Effect or potential effect The Organization is in non-compliance with specific requirements of a major federal program. Cause Controls are not in place to ensure that the Organization records and reports financial data on time. Recommendation We recommend that the electronic submission be completed as soon as possible. Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2023-1 Statement of Condition The electronic submission of the financial statements was overdue. Criteria The financial statements must be electronically submitted to the Federal Audit Clearinghouse within 9 months of fiscal year-end. Questioned Costs None Effect or potential effect The Organization is in non-compliance with specific requirements of a major federal program. Cause Controls are not in place to ensure that the Organization records and reports financial data on time. Recommendation We recommend that the electronic submission be completed as soon as possible. Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2023-1 Statement of Condition The electronic submission of the financial statements was overdue. Criteria The financial statements must be electronically submitted to the Federal Audit Clearinghouse within 9 months of fiscal year-end. Questioned Costs None Effect or potential effect The Organization is in non-compliance with specific requirements of a major federal program. Cause Controls are not in place to ensure that the Organization records and reports financial data on time. Recommendation We recommend that the electronic submission be completed as soon as possible. Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2023-1 Statement of Condition The electronic submission of the financial statements was overdue. Criteria The financial statements must be electronically submitted to the Federal Audit Clearinghouse within 9 months of fiscal year-end. Questioned Costs None Effect or potential effect The Organization is in non-compliance with specific requirements of a major federal program. Cause Controls are not in place to ensure that the Organization records and reports financial data on time. Recommendation We recommend that the electronic submission be completed as soon as possible. Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2023-1 Statement of Condition The electronic submission of the financial statements was overdue. Criteria The financial statements must be electronically submitted to the Federal Audit Clearinghouse within 9 months of fiscal year-end. Questioned Costs None Effect or potential effect The Organization is in non-compliance with specific requirements of a major federal program. Cause Controls are not in place to ensure that the Organization records and reports financial data on time. Recommendation We recommend that the electronic submission be completed as soon as possible. Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2023-1 Statement of Condition The electronic submission of the financial statements was overdue. Criteria The financial statements must be electronically submitted to the Federal Audit Clearinghouse within 9 months of fiscal year-end. Questioned Costs None Effect or potential effect The Organization is in non-compliance with specific requirements of a major federal program. Cause Controls are not in place to ensure that the Organization records and reports financial data on time. Recommendation We recommend that the electronic submission be completed as soon as possible. Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2023-1 Statement of Condition The electronic submission of the financial statements was overdue. Criteria The financial statements must be electronically submitted to the Federal Audit Clearinghouse within 9 months of fiscal year-end. Questioned Costs None Effect or potential effect The Organization is in non-compliance with specific requirements of a major federal program. Cause Controls are not in place to ensure that the Organization records and reports financial data on time. Recommendation We recommend that the electronic submission be completed as soon as possible. Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2023-1 Statement of Condition The electronic submission of the financial statements was overdue. Criteria The financial statements must be electronically submitted to the Federal Audit Clearinghouse within 9 months of fiscal year-end. Questioned Costs None Effect or potential effect The Organization is in non-compliance with specific requirements of a major federal program. Cause Controls are not in place to ensure that the Organization records and reports financial data on time. Recommendation We recommend that the electronic submission be completed as soon as possible. Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2023-1 Statement of Condition The electronic submission of the financial statements was overdue. Criteria The financial statements must be electronically submitted to the Federal Audit Clearinghouse within 9 months of fiscal year-end. Questioned Costs None Effect or potential effect The Organization is in non-compliance with specific requirements of a major federal program. Cause Controls are not in place to ensure that the Organization records and reports financial data on time. Recommendation We recommend that the electronic submission be completed as soon as possible. Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2023-1 Statement of Condition The electronic submission of the financial statements was overdue. Criteria The financial statements must be electronically submitted to the Federal Audit Clearinghouse within 9 months of fiscal year-end. Questioned Costs None Effect or potential effect The Organization is in non-compliance with specific requirements of a major federal program. Cause Controls are not in place to ensure that the Organization records and reports financial data on time. Recommendation We recommend that the electronic submission be completed as soon as possible. Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2023-1 Statement of Condition The electronic submission of the financial statements was overdue. Criteria The financial statements must be electronically submitted to the Federal Audit Clearinghouse within 9 months of fiscal year-end. Questioned Costs None Effect or potential effect The Organization is in non-compliance with specific requirements of a major federal program. Cause Controls are not in place to ensure that the Organization records and reports financial data on time. Recommendation We recommend that the electronic submission be completed as soon as possible. Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2023-1 Statement of Condition The electronic submission of the financial statements was overdue. Criteria The financial statements must be electronically submitted to the Federal Audit Clearinghouse within 9 months of fiscal year-end. Questioned Costs None Effect or potential effect The Organization is in non-compliance with specific requirements of a major federal program. Cause Controls are not in place to ensure that the Organization records and reports financial data on time. Recommendation We recommend that the electronic submission be completed as soon as possible. Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2023-1 Statement of Condition The electronic submission of the financial statements was overdue. Criteria The financial statements must be electronically submitted to the Federal Audit Clearinghouse within 9 months of fiscal year-end. Questioned Costs None Effect or potential effect The Organization is in non-compliance with specific requirements of a major federal program. Cause Controls are not in place to ensure that the Organization records and reports financial data on time. Recommendation We recommend that the electronic submission be completed as soon as possible. Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2023-1 Statement of Condition The electronic submission of the financial statements was overdue. Criteria The financial statements must be electronically submitted to the Federal Audit Clearinghouse within 9 months of fiscal year-end. Questioned Costs None Effect or potential effect The Organization is in non-compliance with specific requirements of a major federal program. Cause Controls are not in place to ensure that the Organization records and reports financial data on time. Recommendation We recommend that the electronic submission be completed as soon as possible. Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2023-1 Statement of Condition The electronic submission of the financial statements was overdue. Criteria The financial statements must be electronically submitted to the Federal Audit Clearinghouse within 9 months of fiscal year-end. Questioned Costs None Effect or potential effect The Organization is in non-compliance with specific requirements of a major federal program. Cause Controls are not in place to ensure that the Organization records and reports financial data on time. Recommendation We recommend that the electronic submission be completed as soon as possible. Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2023-1 Statement of Condition The electronic submission of the financial statements was overdue. Criteria The financial statements must be electronically submitted to the Federal Audit Clearinghouse within 9 months of fiscal year-end. Questioned Costs None Effect or potential effect The Organization is in non-compliance with specific requirements of a major federal program. Cause Controls are not in place to ensure that the Organization records and reports financial data on time. Recommendation We recommend that the electronic submission be completed as soon as possible. Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2023-1 Statement of Condition The electronic submission of the financial statements was overdue. Criteria The financial statements must be electronically submitted to the Federal Audit Clearinghouse within 9 months of fiscal year-end. Questioned Costs None Effect or potential effect The Organization is in non-compliance with specific requirements of a major federal program. Cause Controls are not in place to ensure that the Organization records and reports financial data on time. Recommendation We recommend that the electronic submission be completed as soon as possible. Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2023-1 Statement of Condition The electronic submission of the financial statements was overdue. Criteria The financial statements must be electronically submitted to the Federal Audit Clearinghouse within 9 months of fiscal year-end. Questioned Costs None Effect or potential effect The Organization is in non-compliance with specific requirements of a major federal program. Cause Controls are not in place to ensure that the Organization records and reports financial data on time. Recommendation We recommend that the electronic submission be completed as soon as possible. Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.