FAC Explorer

Audit 335235

FY End
2024-03-31
Total Expended
$1.04M
Findings
8
Programs
8
Organization: Community Action of Greene County, Inc. (NY)
Year: 2024 Accepted: 2024-12-31
Auditor: Rbt Cpa's LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517236 2024-001 Significant Deficiency Yes L
517237 2024-001 Significant Deficiency Yes L
517238 2024-001 Significant Deficiency Yes L
517239 2024-001 Significant Deficiency Yes L
1093678 2024-001 Significant Deficiency Yes L
1093679 2024-001 Significant Deficiency Yes L
1093680 2024-001 Significant Deficiency Yes L
1093681 2024-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.569 Community Services Block Grant $300,331 - 1
16.575 Crime Victim Assistance $197,802 Yes 1
93.568 Low-Income Home Energy Assistance $75,907 Yes 1
97.024 Emergency Food and Shelter National Board Program $17,703 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $15,806 - 0
14.267 Continuum of Care Program $15,370 - 0
81.042 Weatherization Assistance for Low-Income Persons $8,875 - 0
97.114 Emergency Food and Shelter National Board Program (arra) $5,729 - 0

Contacts

Name Title Type
QARAUTUG6MF3 Florence Lorenz Auditee
5189439205 Rebecca Reynolds, CPA Auditor
No contacts on file

Notes to SEFA

Title: 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: N Rate Explanation: The Organization uses a cost allocation methodology to recover administrative and other shared indirect costs that benefit multiple programs and functions. The Cost Allocation Plan is described in the Organization’s fiscal policies and procedures. The Organization has elected not to use the 10% De Minimis Indirect Cost Rate and has not negotiated an Indirect Cost Rate as allowed under the Uniform Guidance applied to overall expenditures. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Community Action of Greene County, Inc. and Affiliate under programs of the federal government for the year ended March 31, 2024. Federal awards received directly from the federal agencies as well as federal awards passed through other government agencies are included in the Schedule. The information in this 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 the Organization, it is not intended to and does not present the financial position, changes in financial position, or cash flows of the Organization.
Title: Reconciliation to the Financial Statements 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: N Rate Explanation: The Organization uses a cost allocation methodology to recover administrative and other shared indirect costs that benefit multiple programs and functions. The Cost Allocation Plan is described in the Organization’s fiscal policies and procedures. The Organization has elected not to use the 10% De Minimis Indirect Cost Rate and has not negotiated an Indirect Cost Rate as allowed under the Uniform Guidance applied to overall expenditures. Federal Expenditures as reported in the SEFA of $1,048,401 plus $514,935 of contracts and grants from other non-federal sources equals $1,563,336 revenue of contracts and grants reported in the Consolidated Statements of Activities.

Finding Details

Finding 2024-001
Condition: The Organization did not submit the audit and Data Collection form within the nine-month due date for the fiscal year 2023. Criteria: According to the OMB Circular A–133, Subpart B--Audits §___.200(a), and Uniform Guidance, 2 CFR 200.501(a), non-Federal entities that expend $750,000 or more in a year in Federal awards shall have a single or program-specific audit conducted for that year in accordance with the provisions of these parts. The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Questioned Costs: There are no questioned costs. Cause: The Organization has encountered staffing issues and consistency in the fiscal office over the past couple of years which has made it difficult for the management team to close the books in a timely manner and caused audit delays. Effect: Since the Organization submitted the audit and Data Collection form late, they are not in compliance with OMB Circular A–133, Subpart B--Audits §___.200(a), and Uniform Guidance, 2 CFR 200.501(a). Perspective: This is a systemic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat Finding: This a repeat finding. Recommendation: RBT recommends the Organization develop a closing checklist and timeline so that the books are closed and the audit can be completed in a timely manner. Perspective: This is a systematic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat: This is not a repeat finding. Responsible Offical's Response: The Organization agrees with the finding. See attached corrective action plan.
Finding 2024-001
Condition: The Organization did not submit the audit and Data Collection form within the nine-month due date for the fiscal year 2023. Criteria: According to the OMB Circular A–133, Subpart B--Audits §___.200(a), and Uniform Guidance, 2 CFR 200.501(a), non-Federal entities that expend $750,000 or more in a year in Federal awards shall have a single or program-specific audit conducted for that year in accordance with the provisions of these parts. The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Questioned Costs: There are no questioned costs. Cause: The Organization has encountered staffing issues and consistency in the fiscal office over the past couple of years which has made it difficult for the management team to close the books in a timely manner and caused audit delays. Effect: Since the Organization submitted the audit and Data Collection form late, they are not in compliance with OMB Circular A–133, Subpart B--Audits §___.200(a), and Uniform Guidance, 2 CFR 200.501(a). Perspective: This is a systemic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat Finding: This a repeat finding. Recommendation: RBT recommends the Organization develop a closing checklist and timeline so that the books are closed and the audit can be completed in a timely manner. Perspective: This is a systematic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat: This is not a repeat finding. Responsible Offical's Response: The Organization agrees with the finding. See attached corrective action plan.
Finding 2024-001
Condition: The Organization did not submit the audit and Data Collection form within the nine-month due date for the fiscal year 2023. Criteria: According to the OMB Circular A–133, Subpart B--Audits §___.200(a), and Uniform Guidance, 2 CFR 200.501(a), non-Federal entities that expend $750,000 or more in a year in Federal awards shall have a single or program-specific audit conducted for that year in accordance with the provisions of these parts. The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Questioned Costs: There are no questioned costs. Cause: The Organization has encountered staffing issues and consistency in the fiscal office over the past couple of years which has made it difficult for the management team to close the books in a timely manner and caused audit delays. Effect: Since the Organization submitted the audit and Data Collection form late, they are not in compliance with OMB Circular A–133, Subpart B--Audits §___.200(a), and Uniform Guidance, 2 CFR 200.501(a). Perspective: This is a systemic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat Finding: This a repeat finding. Recommendation: RBT recommends the Organization develop a closing checklist and timeline so that the books are closed and the audit can be completed in a timely manner. Perspective: This is a systematic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat: This is not a repeat finding. Responsible Offical's Response: The Organization agrees with the finding. See attached corrective action plan.
Finding 2024-001
Condition: The Organization did not submit the audit and Data Collection form within the nine-month due date for the fiscal year 2023. Criteria: According to the OMB Circular A–133, Subpart B--Audits §___.200(a), and Uniform Guidance, 2 CFR 200.501(a), non-Federal entities that expend $750,000 or more in a year in Federal awards shall have a single or program-specific audit conducted for that year in accordance with the provisions of these parts. The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Questioned Costs: There are no questioned costs. Cause: The Organization has encountered staffing issues and consistency in the fiscal office over the past couple of years which has made it difficult for the management team to close the books in a timely manner and caused audit delays. Effect: Since the Organization submitted the audit and Data Collection form late, they are not in compliance with OMB Circular A–133, Subpart B--Audits §___.200(a), and Uniform Guidance, 2 CFR 200.501(a). Perspective: This is a systemic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat Finding: This a repeat finding. Recommendation: RBT recommends the Organization develop a closing checklist and timeline so that the books are closed and the audit can be completed in a timely manner. Perspective: This is a systematic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat: This is not a repeat finding. Responsible Offical's Response: The Organization agrees with the finding. See attached corrective action plan.
Finding 2024-001
Condition: The Organization did not submit the audit and Data Collection form within the nine-month due date for the fiscal year 2023. Criteria: According to the OMB Circular A–133, Subpart B--Audits §___.200(a), and Uniform Guidance, 2 CFR 200.501(a), non-Federal entities that expend $750,000 or more in a year in Federal awards shall have a single or program-specific audit conducted for that year in accordance with the provisions of these parts. The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Questioned Costs: There are no questioned costs. Cause: The Organization has encountered staffing issues and consistency in the fiscal office over the past couple of years which has made it difficult for the management team to close the books in a timely manner and caused audit delays. Effect: Since the Organization submitted the audit and Data Collection form late, they are not in compliance with OMB Circular A–133, Subpart B--Audits §___.200(a), and Uniform Guidance, 2 CFR 200.501(a). Perspective: This is a systemic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat Finding: This a repeat finding. Recommendation: RBT recommends the Organization develop a closing checklist and timeline so that the books are closed and the audit can be completed in a timely manner. Perspective: This is a systematic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat: This is not a repeat finding. Responsible Offical's Response: The Organization agrees with the finding. See attached corrective action plan.
Finding 2024-001
Condition: The Organization did not submit the audit and Data Collection form within the nine-month due date for the fiscal year 2023. Criteria: According to the OMB Circular A–133, Subpart B--Audits §___.200(a), and Uniform Guidance, 2 CFR 200.501(a), non-Federal entities that expend $750,000 or more in a year in Federal awards shall have a single or program-specific audit conducted for that year in accordance with the provisions of these parts. The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Questioned Costs: There are no questioned costs. Cause: The Organization has encountered staffing issues and consistency in the fiscal office over the past couple of years which has made it difficult for the management team to close the books in a timely manner and caused audit delays. Effect: Since the Organization submitted the audit and Data Collection form late, they are not in compliance with OMB Circular A–133, Subpart B--Audits §___.200(a), and Uniform Guidance, 2 CFR 200.501(a). Perspective: This is a systemic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat Finding: This a repeat finding. Recommendation: RBT recommends the Organization develop a closing checklist and timeline so that the books are closed and the audit can be completed in a timely manner. Perspective: This is a systematic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat: This is not a repeat finding. Responsible Offical's Response: The Organization agrees with the finding. See attached corrective action plan.
Finding 2024-001
Condition: The Organization did not submit the audit and Data Collection form within the nine-month due date for the fiscal year 2023. Criteria: According to the OMB Circular A–133, Subpart B--Audits §___.200(a), and Uniform Guidance, 2 CFR 200.501(a), non-Federal entities that expend $750,000 or more in a year in Federal awards shall have a single or program-specific audit conducted for that year in accordance with the provisions of these parts. The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Questioned Costs: There are no questioned costs. Cause: The Organization has encountered staffing issues and consistency in the fiscal office over the past couple of years which has made it difficult for the management team to close the books in a timely manner and caused audit delays. Effect: Since the Organization submitted the audit and Data Collection form late, they are not in compliance with OMB Circular A–133, Subpart B--Audits §___.200(a), and Uniform Guidance, 2 CFR 200.501(a). Perspective: This is a systemic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat Finding: This a repeat finding. Recommendation: RBT recommends the Organization develop a closing checklist and timeline so that the books are closed and the audit can be completed in a timely manner. Perspective: This is a systematic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat: This is not a repeat finding. Responsible Offical's Response: The Organization agrees with the finding. See attached corrective action plan.
Finding 2024-001
Condition: The Organization did not submit the audit and Data Collection form within the nine-month due date for the fiscal year 2023. Criteria: According to the OMB Circular A–133, Subpart B--Audits §___.200(a), and Uniform Guidance, 2 CFR 200.501(a), non-Federal entities that expend $750,000 or more in a year in Federal awards shall have a single or program-specific audit conducted for that year in accordance with the provisions of these parts. The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Questioned Costs: There are no questioned costs. Cause: The Organization has encountered staffing issues and consistency in the fiscal office over the past couple of years which has made it difficult for the management team to close the books in a timely manner and caused audit delays. Effect: Since the Organization submitted the audit and Data Collection form late, they are not in compliance with OMB Circular A–133, Subpart B--Audits §___.200(a), and Uniform Guidance, 2 CFR 200.501(a). Perspective: This is a systemic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat Finding: This a repeat finding. Recommendation: RBT recommends the Organization develop a closing checklist and timeline so that the books are closed and the audit can be completed in a timely manner. Perspective: This is a systematic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat: This is not a repeat finding. Responsible Offical's Response: The Organization agrees with the finding. See attached corrective action plan.