FAC Explorer

Audit 321520

FY End
2023-12-31
Total Expended
$4.39M
Findings
8
Programs
4
Organization: Columbia County Housing Corperation-Dba Community Strategies Group (PA)
Year: 2023 Accepted: 2024-09-27
Auditor: McKonly & Asbury

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498807 2023-002 - Yes P
498808 2023-002 - Yes P
498809 2023-002 - Yes P
498810 2023-002 - Yes P
1075249 2023-002 - Yes P
1075250 2023-002 - Yes P
1075251 2023-002 - Yes P
1075252 2023-002 - Yes P

Programs

ALN Program Spent Major Findings
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $4.00M Yes 1
14.239 Home Investment Partnerships Program $323,843 - 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $64,512 - 1
14.228 Community Development Block Grants/state’s Program and Non-Entitlement Grants in Hawaii $3,829 - 1

Contacts

Name Title Type
HNYNMNN1TDB5 Linda Johnson Auditee
5703944988 James P. Shellenberger Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting. Expenditures are recognized following the cost principles contained in the Uniform Guidance. The amounts reported in the Schedule as expenditures may differ from certain financial reports submitted to funding agencies on either a cash or a modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: CSG has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the activities of federal award programs of Columbia County Housing Corporation d/b/a Community Strategies Group (CSG) for the year ended December 31, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of CSG, it is not intended and does not present the financial position, changes in net assets, or cash flows of CSG.
Title: FEDERAL LOAN BALANCES Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting. Expenditures are recognized following the cost principles contained in the Uniform Guidance. The amounts reported in the Schedule as expenditures may differ from certain financial reports submitted to funding agencies on either a cash or a modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: CSG has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. CSG has a federal loan under HUD's Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (CDBG-DR). The loan balances outstanding at the beginning of the year is included in the Schedule. CSG received no additional loans during the year. The balance of the loan outstanding at December 31, 2023, consists of: Assistance Listing Number Program Name Outstanding Balance at December 31, 2023 14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (CDBG-DR) $ 3,500,000

Finding Details

Finding 2023-002
Condition: The required reporting package for the year ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse (FAC) in a timely manner. Criteria: Uniform Guidance requires the reporting package including the audit and data collection form must be submitted to the FAC within the earlier of nine months after the audit period or thirty calendar days after receipt of the auditor’s report. Cause: Staffing resources and delays in CSG’s audits did not allow for adequate time to properly prepare for the audit causing delays in the process. Effect: Submission of reporting package after required deadline. Questioned Costs: None noted. Recommendation: CSG should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates on a go forward basis. View of Responsible Officials: CSG will ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates.
Finding 2023-002
Condition: The required reporting package for the year ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse (FAC) in a timely manner. Criteria: Uniform Guidance requires the reporting package including the audit and data collection form must be submitted to the FAC within the earlier of nine months after the audit period or thirty calendar days after receipt of the auditor’s report. Cause: Staffing resources and delays in CSG’s audits did not allow for adequate time to properly prepare for the audit causing delays in the process. Effect: Submission of reporting package after required deadline. Questioned Costs: None noted. Recommendation: CSG should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates on a go forward basis. View of Responsible Officials: CSG will ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates.
Finding 2023-002
Condition: The required reporting package for the year ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse (FAC) in a timely manner. Criteria: Uniform Guidance requires the reporting package including the audit and data collection form must be submitted to the FAC within the earlier of nine months after the audit period or thirty calendar days after receipt of the auditor’s report. Cause: Staffing resources and delays in CSG’s audits did not allow for adequate time to properly prepare for the audit causing delays in the process. Effect: Submission of reporting package after required deadline. Questioned Costs: None noted. Recommendation: CSG should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates on a go forward basis. View of Responsible Officials: CSG will ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates.
Finding 2023-002
Condition: The required reporting package for the year ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse (FAC) in a timely manner. Criteria: Uniform Guidance requires the reporting package including the audit and data collection form must be submitted to the FAC within the earlier of nine months after the audit period or thirty calendar days after receipt of the auditor’s report. Cause: Staffing resources and delays in CSG’s audits did not allow for adequate time to properly prepare for the audit causing delays in the process. Effect: Submission of reporting package after required deadline. Questioned Costs: None noted. Recommendation: CSG should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates on a go forward basis. View of Responsible Officials: CSG will ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates.
Finding 2023-002
Condition: The required reporting package for the year ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse (FAC) in a timely manner. Criteria: Uniform Guidance requires the reporting package including the audit and data collection form must be submitted to the FAC within the earlier of nine months after the audit period or thirty calendar days after receipt of the auditor’s report. Cause: Staffing resources and delays in CSG’s audits did not allow for adequate time to properly prepare for the audit causing delays in the process. Effect: Submission of reporting package after required deadline. Questioned Costs: None noted. Recommendation: CSG should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates on a go forward basis. View of Responsible Officials: CSG will ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates.
Finding 2023-002
Condition: The required reporting package for the year ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse (FAC) in a timely manner. Criteria: Uniform Guidance requires the reporting package including the audit and data collection form must be submitted to the FAC within the earlier of nine months after the audit period or thirty calendar days after receipt of the auditor’s report. Cause: Staffing resources and delays in CSG’s audits did not allow for adequate time to properly prepare for the audit causing delays in the process. Effect: Submission of reporting package after required deadline. Questioned Costs: None noted. Recommendation: CSG should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates on a go forward basis. View of Responsible Officials: CSG will ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates.
Finding 2023-002
Condition: The required reporting package for the year ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse (FAC) in a timely manner. Criteria: Uniform Guidance requires the reporting package including the audit and data collection form must be submitted to the FAC within the earlier of nine months after the audit period or thirty calendar days after receipt of the auditor’s report. Cause: Staffing resources and delays in CSG’s audits did not allow for adequate time to properly prepare for the audit causing delays in the process. Effect: Submission of reporting package after required deadline. Questioned Costs: None noted. Recommendation: CSG should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates on a go forward basis. View of Responsible Officials: CSG will ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates.
Finding 2023-002
Condition: The required reporting package for the year ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse (FAC) in a timely manner. Criteria: Uniform Guidance requires the reporting package including the audit and data collection form must be submitted to the FAC within the earlier of nine months after the audit period or thirty calendar days after receipt of the auditor’s report. Cause: Staffing resources and delays in CSG’s audits did not allow for adequate time to properly prepare for the audit causing delays in the process. Effect: Submission of reporting package after required deadline. Questioned Costs: None noted. Recommendation: CSG should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates on a go forward basis. View of Responsible Officials: CSG will ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates.