EIN: 141627038
UEI: YEV8NFMAFRJ8
Audited by: EFPR GROUP CPA’S, PLLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 23, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by January 23, 2027 (134 days from today).
What is a management decision? →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.
Show full finding ▾Hide full finding ▴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.
Name of auditee: Columbia Opportunities, Inc. TIN: 14-1627038 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: November 1, 2024 - October 31, 2025 CAP prepared by: Tina Sharpe tsharpe@columbiaopportunities.org Finding 2025-001 Corrective Action Plan 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.
2024-003
FAC accepted this audit on January 5, 2026 — management decision was due July 5, 2026.
Criteria - In accordance with Uniform Guidance, 2 CFR § 200.512(a)(l), non-federal entities that are required to have a Single Audit must submit the audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the auditors' reports, or nine months after the end of the fiscal year. The non-federal entity is responsible for submitting the reporting package, which includes the Data Collection Form (DCF) and the required audit reports. Condition - Management did not submit the reporting package including the DCF for the fiscal year ended October 31, 2024, to the FAC by the deadline of July 31, 2025. Cause - The Organization experienced delays in completing year end account reconciliations and was unable to provide the necessary information to the external auditors to complete the year end audit, leading to the late filing. Effect of Condition - Failure to submit the single audit on time is a violation of Federal regulations and will result in the Organization not being a low-risk auditee for the next two audit periods. Statistical Sampling - The sampling was not intended to be, and was not, a statistically valid sample. Questioned Costs - None. Perspective - Due to the late submission for this federal program, programs with required reporting may have similar issues. Recommendation - Management should implement internal controls and procedures to ensure timely reporting and closure of the year end books, establishing a project timeline and assigning responsibilities of key tasks to Organization employees as necessary. 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.
Show full finding ▾Hide full finding ▴Criteria - In accordance with Uniform Guidance, 2 CFR § 200.512(a)(l), non-federal entities that are required to have a Single Audit must submit the audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the auditors' reports, or nine months after the end of the fiscal year. The non-federal entity is responsible for submitting the reporting package, which includes the Data Collection Form (DCF) and the required audit reports. Condition - Management did not submit the reporting package including the DCF for the fiscal year ended October 31, 2024, to the FAC by the deadline of July 31, 2025. Cause - The Organization experienced delays in completing year end account reconciliations and was unable to provide the necessary information to the external auditors to complete the year end audit, leading to the late filing. Effect of Condition - Failure to submit the single audit on time is a violation of Federal regulations and will result in the Organization not being a low-risk auditee for the next two audit periods. Statistical Sampling - The sampling was not intended to be, and was not, a statistically valid sample. Questioned Costs - None. Perspective - Due to the late submission for this federal program, programs with required reporting may have similar issues. Recommendation - Management should implement internal controls and procedures to ensure timely reporting and closure of the year end books, establishing a project timeline and assigning responsibilities of key tasks to Organization employees as necessary. 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.
Name of auditee: Columbia Opportunities, Inc. TIN: 14-1627038 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: November 1, 2023 - October 31, 2024 CAP prepared by: Tina Sharpe tsharpe@columbiaopportunities.org Finding 2024-002 Corrective Action Plan 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.
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 FFRs timely for the period ended October 31, 2024. The late submission was completed on October 27, 2025. Cause - The bookkeeper position has remained vacant during 2024, 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. 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 submissions 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.
Show full finding ▾Hide full finding ▴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 FFRs timely for the period ended October 31, 2024. The late submission was completed on October 27, 2025. Cause - The bookkeeper position has remained vacant during 2024, 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. 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 submissions 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.
Name of auditee: Columbia Opportunities, Inc. TIN: 14-1627038 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: November 1, 2023 - October 31, 2024 CAP prepared by: Tina Sharpe tsharpe@columbiaopportunities.org Finding 2024-003 Corrective Action Plan 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.
2023-001
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-429 for the period ended October 31, 2024. Cause - The bookkeeper position has remained vacant during 2024, 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. Perspective - Due to the lack of required reporting 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 submissions 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.
Show full finding ▾Hide full finding ▴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-429 for the period ended October 31, 2024. Cause - The bookkeeper position has remained vacant during 2024, 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. Perspective - Due to the lack of required reporting 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 submissions 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.
Name of auditee: Columbia Opportunities, Inc. TIN: 14-1627038 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: November 1, 2023 - October 31, 2024 CAP prepared by: Tina Sharpe tsharpe@columbiaopportunities.org Finding 2024-004 Corrective Action Plan 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.
2023-001
FAC accepted this audit on July 25, 2024 — management decision was due January 25, 2025.
Criteria - The grant requires that the SF-425, Federal Financial Report - Annual Federal Financial Report and the SF-429 Real Property Status Report (“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 FFRs timely for the period ended October 31, 2023. The late submission was completed on June 4, 2024. Cause - The bookkeeper position was vacated at the end of fiscal year 2023, 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. Questioned Costs - None. 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 submissions 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.
Show full finding ▾Hide full finding ▴Criteria - The grant requires that the SF-425, Federal Financial Report - Annual Federal Financial Report and the SF-429 Real Property Status Report (“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 FFRs timely for the period ended October 31, 2023. The late submission was completed on June 4, 2024. Cause - The bookkeeper position was vacated at the end of fiscal year 2023, 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. Questioned Costs - None. 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 submissions 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.
Name of auditee: Columbia Opportunities, Inc. TIN: 14-1627038 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: November 1, 2022 - October 31, 2023 CAP prepared by: Tina Sharpe tsharpe@columbiaopportunities.org Finding 2023-001 Corrective Action Plan 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.
FAC accepted this audit on July 30, 2023 — management decision was due January 30, 2024.
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.
Show full finding ▾Hide full finding ▴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.
Corrective Action Finding - The organization did not submit the audit and data collection form within the nine-month due date for the fiscal year 2021. Recommendation action ? The bookkeeper position was filled in May of 2022. The Fiscal Director is responsible for providing training and supervision and supporting this employee in developing the necessary skills to complete assigned tasks in a timely way. COI will work to improve employee retention and engagement through coaching, training, wage equity, and improved Human Resource practices. COI will continue to incorporate automated accounting and payroll processes to improve the efficiency and accuracy of fiscal reporting. The Financial Close Out and Reporting Policy will be updated to include due dates and the roles/responsibilities of COI staff and members of the Board of Directors. This policy will be in place by September 30, 2023. A month end closing checklist and calendar will be developed and utilized by the fiscal staff as of 8/18/2023. The completed checklist will be shared with the Executive Director and the COI Board of Directors Finance Committee by the 20th of each month following the close out period. The Executive Director is responsible for ensuring this corrective action plan is implemented.
FAC accepted this audit on November 1, 2022 — management decision was due May 1, 2023.
FAC accepted this audit on May 2, 2022 — management decision was due November 2, 2022.
FAC accepted this audit on October 30, 2020 — management decision was due April 30, 2021.
FAC accepted this audit on July 30, 2019 — management decision was due January 30, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on July 29, 2018 — management decision was due January 29, 2019.
FAC accepted this audit on July 30, 2017 — management decision was due January 30, 2018.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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