EIN: 311290751
UEI: CKDWJ7MHU7J1
Audited by: HOLBROOK & MANTER, CPAS
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 24, 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 August 24, 2026 (5 days ago).
What is a management decision? →Criteria : Cash disbursements should be approved and reviewed as per the internal controls in place in the organization and the related documentation should be retained. Condition : No supporting documentation could be located for three of the expenses selected for testing. Cause : Organization not maintaining the proper documentation due to transition in accounting staff/management. Effect : No proper documentation may result in the expenditures of federal program not being properly monitored, thus resulting in potential noncompliance with program requirements. Recommendation : We recommend management implement an additional/alternate level of review by someone with proper knowledge to oversee the disbursements made under the program and the documentation is retained properly. Management’s Response : See Management’s View and Corrective Action Plan included at the end of the report.
Show full finding ▾Hide full finding ▴Criteria : Cash disbursements should be approved and reviewed as per the internal controls in place in the organization and the related documentation should be retained. Condition : No supporting documentation could be located for three of the expenses selected for testing. Cause : Organization not maintaining the proper documentation due to transition in accounting staff/management. Effect : No proper documentation may result in the expenditures of federal program not being properly monitored, thus resulting in potential noncompliance with program requirements. Recommendation : We recommend management implement an additional/alternate level of review by someone with proper knowledge to oversee the disbursements made under the program and the documentation is retained properly. Management’s Response : See Management’s View and Corrective Action Plan included at the end of the report.
Information on the Federal Program : ALN – 93.399 – Cancer Control Research Criteria : Cash disbursements should be approved and reviewed as per the internal controls in place in the organization and the related documentation should be retained. Condition : No supporting documentation could be located for three of the expenses selected for testing. Management’s Response : Columbus NCORP will retrain all support for cash disbursements moving forward. Anticipated Completion Date: January 31, 2026
Criteria : All deposits should be supported by detailed documentation, properly recorded and retained as per the internal controls in place in the organization. Condition : Detailed supporting documentation was not found for three sampled deposits and three other deposits could not be traced to bank statements. Cause : Organization not maintaining the proper documentation due to transition in accounting staff/management. Effect : No proper documentation may result in the expenditures of federal program not being properly monitored, thus resulting in potential noncompliance with program requirements. Recommendation : We recommend management implement an additional/alternate level of review by someone with proper knowledge to oversee the disbursements made under the program and the documentation is retained properly. Management’s Response : See Management’s View and Corrective Action Plan included at the end of the report.
Show full finding ▾Hide full finding ▴Criteria : All deposits should be supported by detailed documentation, properly recorded and retained as per the internal controls in place in the organization. Condition : Detailed supporting documentation was not found for three sampled deposits and three other deposits could not be traced to bank statements. Cause : Organization not maintaining the proper documentation due to transition in accounting staff/management. Effect : No proper documentation may result in the expenditures of federal program not being properly monitored, thus resulting in potential noncompliance with program requirements. Recommendation : We recommend management implement an additional/alternate level of review by someone with proper knowledge to oversee the disbursements made under the program and the documentation is retained properly. Management’s Response : See Management’s View and Corrective Action Plan included at the end of the report.
Information on the Federal Program : ALN – 93.399 – Cancer Control Research Criteria : All deposits should be supported by detailed documentation, properly recorded and retained as per the internal controls in place in the organization. Condition : Detailed supporting documentation was not found for three sampled deposits and three other deposits could not be traced to bank statements. Management’s Response : Columbus NCORP will retain all support for cash receipts moving forward. Anticipated Completion Date: January 31, 2026
Criteria : Per the compliance requirements, transactions should be made only with the vendors who are not suspended or debarred. Condition : Out of 8 vendors tested, we noted that there was no proper documentation maintained for eight vendors showing that the vendor was not suspended or debarred. Cause : The Organization was unaware of the compliance requirement. Effect : Failure to verify the suspension or debarment of vendors may result in disbursements being made to a suspended/debarred vendor, thus resulting in potential noncompliance with program requirements. Recommendation : We recommend management implement a level of review by someone with knowledge of the grant requirements of the program. Management’s Response : See Management’s View and Corrective Action Plan included at the end of the report.
Show full finding ▾Hide full finding ▴Criteria : Per the compliance requirements, transactions should be made only with the vendors who are not suspended or debarred. Condition : Out of 8 vendors tested, we noted that there was no proper documentation maintained for eight vendors showing that the vendor was not suspended or debarred. Cause : The Organization was unaware of the compliance requirement. Effect : Failure to verify the suspension or debarment of vendors may result in disbursements being made to a suspended/debarred vendor, thus resulting in potential noncompliance with program requirements. Recommendation : We recommend management implement a level of review by someone with knowledge of the grant requirements of the program. Management’s Response : See Management’s View and Corrective Action Plan included at the end of the report.
Information on the Federal Program : ALN – 93.399 – Cancer Control Research Criteria : Per the compliance requirements, transactions should be made only with the vendors who are not suspended or debarred. Condition : Out of 8 vendors tested, we noted that there was no proper documentation maintained for eight vendors showing that the vendor was not suspended or debarred. Management’s Response : Columbus NCORP acknowledges vendors were not confirmed to have not been suspended or debarred. Columbus NCORP is updating its internal policies to clearly include this requirement so that all future purchases meeting this requirement are properly documented and compliant with grant guidelines. Columbus NCORP staff directly responsible for grant management will also continue to attend training sessions to strengthen their knowledge of grant reporting, grant requirements, and compliance responsibilities. Anticipated Completion Date: January 31, 2026
FAC accepted this audit on February 21, 2025 — management decision was due August 21, 2025.
FAC accepted this audit on February 27, 2024 — management decision was due August 27, 2024.
FAC accepted this audit on March 4, 2021 — management decision was due September 4, 2021.
FAC accepted this audit on January 16, 2020 — management decision was due July 16, 2020.
FAC accepted this audit on April 28, 2019 — management decision was due October 28, 2019.
FAC accepted this audit on January 11, 2018 — management decision was due July 11, 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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