FAC Explorer

Audit 407801

FY End
2025-10-31
Total Expended
$2.42M
Findings
1
Programs
6
Organization: Columbia Opportunities, Inc. (NY)
Year: 2025 Accepted: 2026-07-23
Auditor: EFPR GROUP CPA’S PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1224555 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.600 HEAD START $1.65M Yes 1
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $77,507 Yes 0
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $62,780 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $51,901 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $15,000 Yes 0
14.235 SUPPORTIVE HOUSING PROGRAM $11,590 Yes 0

Contacts

Name Title Type
YEV8NFMAFRJ8 Tina Sharpe Auditee
5188284611 David Urban, CPA Auditor
No contacts on file

Notes to SEFA

Federal award expenditures are reported on the statement of functional expenses as program services and any related allowable general administrative expenses under the category of management and general expenses. In certain programs, the expenditures reported in the financial statements may differ from the expenditures reported in the schedule of expenditures of federal awards due to program expenditures exceeding grant or contract budget limitations, matching or in-kind contributions or capitalization policies required under accounting principles generally accepted in the United States of America.

Finding Details

Finding 2025-001
Criteria - The grant requires that the SF-425, Federal Financial Report - Annual Federal Financial Report (SF-425) and the SF-429 Real Property Status Report (SF-429), together (FFRs) are filed no later than 90 days after the end of the period. Condition - During our audit, we noted that the Organization did not file the SF-425 timely for the period ended October 31, 2025. The late submission was completed on March 31, 2026. Cause - The bookkeeper position has remained vacant during 2025, causing a delay in reporting by the remaining staff members. Effect of Condition - The late submission caused the organization to not be in compliance with the reporting requirements per the Compliance Supplement. Statistical Sampling - The sampling was not intended to be, and was not, a statistically valid sample. Questioned Costs - None. Repeat Finding - This finding is a repeat of finding 2024-003. Perspective - Due to the late submission for this federal program, programs with required reporting may have similar issues. Recommendation - We recommend the Organization follow its comprehensive policies and procedures and complete reporting submission on time. Views of Responsible Officials and Planned Corrective Actions - The Organization acknowledges and is aware of this finding. Management and fiscal departments are responsible for timely reporting. Management will follow its comprehensive policies and procedures and complete reporting submissions on time for future periods.