FAC Explorer

Audit 324118

FY End
2023-12-31
Total Expended
$1.34M
Findings
6
Programs
3
Organization: Harambee Community Development Initiative, Inc. (NJ)
Year: 2023 Accepted: 2024-10-07
Auditor: Brunhofer & Balise LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
501933 2023-001 - - L
501934 2023-001 - - L
501935 2023-001 - - L
1078375 2023-001 - - L
1078376 2023-001 - - L
1078377 2023-001 - - L

Programs

ALN Program Spent Major Findings
84.412 Race to the Top Early Learning Challenge $1.12M Yes 1
59.008 Disaster Assistance Loans $212,483 - 1
10.558 Child and Adult Care Food Program $4,764 - 1

Contacts

Name Title Type
FHA9HQUXBBD5 Easter Parks Auditee
9739965400 David Balise Auditor
No contacts on file

Notes to SEFA

Title: Note 1 – BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (“the Schedule”) includes the grant activity of Harambee Community Development Initiative, Inc. under programs of the federal government 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 Harambee Community Development Initiative, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Harambee Community Development Initiative, Inc.
Title: Note 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note 3 – INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Harambee Community Development Initiative, Inc. has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 4 – ECONOMIC INJURY DISASTER LOAN Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. In November 2020, Harambee Community Development Initiative, Inc. received a $150,000 loan from the Small Business Administration’s Economic Injury Disaster Loan (EIDL) program, for use solely as working capital to alleviate economic injury caused by COVID-19 pandemic. Transactions related to the EIDL program are included in the basic financial statements. The balance of the EIDL loan and accrued interest as of December 31, 2023 and 2022 was $212,483 and $159,092, respectively.

Finding Details

Finding 2023-001
Condition Found: The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. Effect: Harambee was in violation of 2 CFR Section 200.512(a). Cause: Management was not aware of the need for a Unique Entity Identifier (UEI) to file the reporting package and data collection form with the FAC which uses the UEI for all single audit submissions. There was no one designated as a responsible officer to obtain a UEI from SAM.gov (System for Award Management). Criteria: Uniform Guidance and 2023 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: Enforce the oversight control over financial reporting to ensure timely submission of the reporting package and data collection form to the FAC. View of Responsible Officials: Management understands the problem, accepts the recommendations, and will undertake the action steps detailed in the Corrective Action Plan dated September 25, 2024.
Finding 2023-001
Condition Found: The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. Effect: Harambee was in violation of 2 CFR Section 200.512(a). Cause: Management was not aware of the need for a Unique Entity Identifier (UEI) to file the reporting package and data collection form with the FAC which uses the UEI for all single audit submissions. There was no one designated as a responsible officer to obtain a UEI from SAM.gov (System for Award Management). Criteria: Uniform Guidance and 2023 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: Enforce the oversight control over financial reporting to ensure timely submission of the reporting package and data collection form to the FAC. View of Responsible Officials: Management understands the problem, accepts the recommendations, and will undertake the action steps detailed in the Corrective Action Plan dated September 25, 2024.
Finding 2023-001
Condition Found: The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. Effect: Harambee was in violation of 2 CFR Section 200.512(a). Cause: Management was not aware of the need for a Unique Entity Identifier (UEI) to file the reporting package and data collection form with the FAC which uses the UEI for all single audit submissions. There was no one designated as a responsible officer to obtain a UEI from SAM.gov (System for Award Management). Criteria: Uniform Guidance and 2023 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: Enforce the oversight control over financial reporting to ensure timely submission of the reporting package and data collection form to the FAC. View of Responsible Officials: Management understands the problem, accepts the recommendations, and will undertake the action steps detailed in the Corrective Action Plan dated September 25, 2024.
Finding 2023-001
Condition Found: The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. Effect: Harambee was in violation of 2 CFR Section 200.512(a). Cause: Management was not aware of the need for a Unique Entity Identifier (UEI) to file the reporting package and data collection form with the FAC which uses the UEI for all single audit submissions. There was no one designated as a responsible officer to obtain a UEI from SAM.gov (System for Award Management). Criteria: Uniform Guidance and 2023 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: Enforce the oversight control over financial reporting to ensure timely submission of the reporting package and data collection form to the FAC. View of Responsible Officials: Management understands the problem, accepts the recommendations, and will undertake the action steps detailed in the Corrective Action Plan dated September 25, 2024.
Finding 2023-001
Condition Found: The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. Effect: Harambee was in violation of 2 CFR Section 200.512(a). Cause: Management was not aware of the need for a Unique Entity Identifier (UEI) to file the reporting package and data collection form with the FAC which uses the UEI for all single audit submissions. There was no one designated as a responsible officer to obtain a UEI from SAM.gov (System for Award Management). Criteria: Uniform Guidance and 2023 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: Enforce the oversight control over financial reporting to ensure timely submission of the reporting package and data collection form to the FAC. View of Responsible Officials: Management understands the problem, accepts the recommendations, and will undertake the action steps detailed in the Corrective Action Plan dated September 25, 2024.
Finding 2023-001
Condition Found: The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. Effect: Harambee was in violation of 2 CFR Section 200.512(a). Cause: Management was not aware of the need for a Unique Entity Identifier (UEI) to file the reporting package and data collection form with the FAC which uses the UEI for all single audit submissions. There was no one designated as a responsible officer to obtain a UEI from SAM.gov (System for Award Management). Criteria: Uniform Guidance and 2023 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: Enforce the oversight control over financial reporting to ensure timely submission of the reporting package and data collection form to the FAC. View of Responsible Officials: Management understands the problem, accepts the recommendations, and will undertake the action steps detailed in the Corrective Action Plan dated September 25, 2024.