FAC Explorer

Audit 358613

FY End
2024-06-30
Total Expended
$1.54M
Findings
20
Programs
5
Organization: Council on the Environment, INC (NY)
Year: 2024 Accepted: 2025-06-11
Auditor: Novogradac & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
564482 2024-001 Significant Deficiency - L
564483 2024-001 Significant Deficiency - L
564484 2024-001 Significant Deficiency - L
564485 2024-001 Significant Deficiency - L
564486 2024-001 Significant Deficiency - L
564487 2024-001 Significant Deficiency - L
564488 2024-001 Significant Deficiency - L
564489 2024-001 Significant Deficiency - L
564490 2024-001 Significant Deficiency - L
564491 2024-001 Significant Deficiency - L
1140924 2024-001 Significant Deficiency - L
1140925 2024-001 Significant Deficiency - L
1140926 2024-001 Significant Deficiency - L
1140927 2024-001 Significant Deficiency - L
1140928 2024-001 Significant Deficiency - L
1140929 2024-001 Significant Deficiency - L
1140930 2024-001 Significant Deficiency - L
1140931 2024-001 Significant Deficiency - L
1140932 2024-001 Significant Deficiency - L
1140933 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
11.300 Investments for Public Works and Economic Development Facilities $1.08M Yes 1
10.902 Soil and Water Conservation $51,674 - 1
10.175 Farmers Market and Local Food Promotion Program $43,100 - 1
10.234 American Rescue Plan Technical Assistance Investment Program $20,500 - 1
10.331 Gus Schumacher Nutrition Incentive Program $8,589 - 1

Contacts

Name Title Type
K1PFPNNF2W15 Dennis Conroy Auditee
2127887900 Thomas Fantin Auditor
No contacts on file

Notes to SEFA

Title: Pass-through awards to subrecipients 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, 2024. 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. The Organization elected not to use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The costs of providing the various programs and other activities have been summarized on a functional basis. Accordingly, certain costs have been allocated among the programs and supporting services benefited. The consolidated financial statements report certain categories of expenses that are attributed to more than one program or supporting function. Therefore, expenses require allocation on a reasonable basis that is consistently applied. The expenses that are allocated include occupancy, depreciation, and amortization, which are allocated on a square footage basis, as well as salaries and wages, benefits, payroll taxes, professional services, office expenses, information technology, interest, insurance, and other, which are allocated on the basis of estimates of time and effort. Included in the Schedule are the following amounts passed through to subrecipients: Amount Provided to Program title AL No. Subrecipients Farmers Market and Local Food Promotion Program 10.175 $ 86,464

Finding Details

Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.
Finding 2024-001
Section III - Federal Award Findings and Questioned Costs Finding No. 2024-1 Statement of Condition The electronic submission of the financial statements is 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.