FAC Explorer

Audit 38267

FY End
2022-10-31
Total Expended
$2.58M
Findings
6
Programs
9
Organization: Columbia Opportunities, Inc. (NY)
Year: 2022 Accepted: 2023-07-30
Auditor: Rbt CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42013 2022-001 Significant Deficiency - L
42014 2022-001 Significant Deficiency - L
42015 2022-001 Significant Deficiency - L
618455 2022-001 Significant Deficiency - L
618456 2022-001 Significant Deficiency - L
618457 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $1.34M Yes 1
93.569 Covid-19 Community Services Block Grant Cares $289,685 - 0
93.600 Covid-19 Head Start $121,240 Yes 1
93.568 Low-Income Home Energy Assistance $79,455 - 0
81.042 Weatherization Assistance for Low-Income Persons $77,979 - 0
93.600 Covid-19 Head Start Cares $55,541 Yes 1
10.558 Child and Adult Care Food Program $26,636 - 0
14.235 Supportive Housing Program $16,453 - 0
93.569 Community Services Block Grant $9,047 - 0

Contacts

Name Title Type
YEV8NFMAFRJ8 Tina M Sharpe Auditee
5188284611 Victor V Churchill, CPA Auditor
No contacts on file

Notes to SEFA

Title: Reconciliation to the Financial Statement 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 organizations 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. See table in financial statements.
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 organizations 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 Columbia Opportunities, Inc. and Affiliate under programs of the federal government for the year ended October 31, 2022. 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.

Finding Details

Finding 2022-001
Federal Program: Assistance Listing Nos: 93.600 Head Start Cluster Condition: The Organization does not have internal controls in place over timely submission, and it did not submit the audit and Data Collection form within the nine-month due date for the fiscal year 2021. 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. Effect: Since the Organization submitted the audit and Data Collection form late, they are unable to be considered a low-risk auditee for two years. Cause: The Organization has encountered staffing issues in the fiscal office over the past couple of years causing it to be difficult for the Fiscal Director to close the books in a timely manner. Recommendation: We recommend the Organization develop a closing checklist and timeline so that the books are closed 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 Official?s Review: The Organization agrees with the finding. See attached corrective action plan.
Finding 2022-001
Federal Program: Assistance Listing Nos: 93.600 Head Start Cluster Condition: The Organization does not have internal controls in place over timely submission, and it did not submit the audit and Data Collection form within the nine-month due date for the fiscal year 2021. 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. Effect: Since the Organization submitted the audit and Data Collection form late, they are unable to be considered a low-risk auditee for two years. Cause: The Organization has encountered staffing issues in the fiscal office over the past couple of years causing it to be difficult for the Fiscal Director to close the books in a timely manner. Recommendation: We recommend the Organization develop a closing checklist and timeline so that the books are closed 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 Official?s Review: The Organization agrees with the finding. See attached corrective action plan.
Finding 2022-001
Federal Program: Assistance Listing Nos: 93.600 Head Start Cluster Condition: The Organization does not have internal controls in place over timely submission, and it did not submit the audit and Data Collection form within the nine-month due date for the fiscal year 2021. 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. Effect: Since the Organization submitted the audit and Data Collection form late, they are unable to be considered a low-risk auditee for two years. Cause: The Organization has encountered staffing issues in the fiscal office over the past couple of years causing it to be difficult for the Fiscal Director to close the books in a timely manner. Recommendation: We recommend the Organization develop a closing checklist and timeline so that the books are closed 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 Official?s Review: The Organization agrees with the finding. See attached corrective action plan.
Finding 2022-001
Federal Program: Assistance Listing Nos: 93.600 Head Start Cluster Condition: The Organization does not have internal controls in place over timely submission, and it did not submit the audit and Data Collection form within the nine-month due date for the fiscal year 2021. 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. Effect: Since the Organization submitted the audit and Data Collection form late, they are unable to be considered a low-risk auditee for two years. Cause: The Organization has encountered staffing issues in the fiscal office over the past couple of years causing it to be difficult for the Fiscal Director to close the books in a timely manner. Recommendation: We recommend the Organization develop a closing checklist and timeline so that the books are closed 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 Official?s Review: The Organization agrees with the finding. See attached corrective action plan.
Finding 2022-001
Federal Program: Assistance Listing Nos: 93.600 Head Start Cluster Condition: The Organization does not have internal controls in place over timely submission, and it did not submit the audit and Data Collection form within the nine-month due date for the fiscal year 2021. 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. Effect: Since the Organization submitted the audit and Data Collection form late, they are unable to be considered a low-risk auditee for two years. Cause: The Organization has encountered staffing issues in the fiscal office over the past couple of years causing it to be difficult for the Fiscal Director to close the books in a timely manner. Recommendation: We recommend the Organization develop a closing checklist and timeline so that the books are closed 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 Official?s Review: The Organization agrees with the finding. See attached corrective action plan.
Finding 2022-001
Federal Program: Assistance Listing Nos: 93.600 Head Start Cluster Condition: The Organization does not have internal controls in place over timely submission, and it did not submit the audit and Data Collection form within the nine-month due date for the fiscal year 2021. 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. Effect: Since the Organization submitted the audit and Data Collection form late, they are unable to be considered a low-risk auditee for two years. Cause: The Organization has encountered staffing issues in the fiscal office over the past couple of years causing it to be difficult for the Fiscal Director to close the books in a timely manner. Recommendation: We recommend the Organization develop a closing checklist and timeline so that the books are closed 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 Official?s Review: The Organization agrees with the finding. See attached corrective action plan.