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Uniform Guidance Report 2020

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Uniform Guidance Report 2020 The Trustees of Columbia University in the City of New York Report on Federal Awards in Accordance with OMB Uniform Guidance June 30, 2020 Employer Identification Number 13-5598093 The Trustees of Columbia University in the City of New York Index June 30, 2020 Page(s) Report of Independent Auditors .................................................................................................................. 1 Consolidated Financial Statements Balance Sheets ............................................................................................................................................... 2 Statements of Activities ................................................................................................................................... 3 Statements of Cash Flows .............................................................................................................................. 4 Notes to Financial Statements .................................................................................................................. 5–47 Supplemental Schedules Schedule of Expenditures of Federal Awards.......................................................................................48–540 Notes to Schedule of Expenditures of Federal Awards ..................................................................... 541–542 Schedule of Financial Responsibility Data……………………………………………………………………. 543 Report of Independent Auditors on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards........................................................................ 544–545 Report of Independent Auditors on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control Over Compliance in Accordance With the Uniform Guidance.................................................................... 546–547 Summary of Independent Auditors’ Results................................................................................................ 548 Schedule of Findings and Questioned Costs.............................................................................................. 549 Summary Schedule of Prior Audit Findings .............................................................................................550 Report of Independent Auditors To The Trustees of Columbia University in the City of New York We have audited the accompanying consolidated financial statements of The Trustees of Columbia University in the City of New York and its subsidiaries (the “University”), which comprise the consolidated statements of financial position as of June 30, 2020 and 2019 and the related consolidated statements of activities for the year ended June 30, 2020 and of cash flows for the years ended June 30, 2020 and 2019 and related notes to the financial statements. Management’s Responsibility for the Consolidated Financial Statements Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. Auditors’ Responsibility Our responsibility is to express an opinion on the consolidated financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on our judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the University’s preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the University’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of The Trustees of Columbia University in the City of New York and its subsidiaries as of June 30, 2020 and 2019, and the changes in their net assets for the year ended June 30, 2020 and their cash flows for the years ended June 30, 2020 and 2019 in accordance with accounting principles generally accepted in the United States of America. Other Matters Other Matter We previously audited the consolidated statement of financial position as of June 30, 2019, and the related consolidated statements of activities and of cash flows for the year then ended (the statement of activities is not presented herein), and in our report dated October 8, 2019, we expressed an unmodified opinion on those consolidated financial statements. In our opinion, the information set forth in the accompanying summarized financial information as of June 30, 2019 and for the year then ended is consistent, in all material respects, with the audited consolidated financial statements from which it has been derived. Other Information Our audit was conducted for the purpose of forming an opinion on the consolidated financial statements as a whole. The accompanying schedule of expenditures of federal awards for the year ended June 30, 2020 and schedule of financial responsibility data as of and for the year ended June 30, 2020 are presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the Department of Education, respectively, and are not a required part of the consolidated financial statements. The information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the consolidated financial statements. The information has been subjected to the auditing procedures applied in the audit of the consolidated financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the consolidated financial statements or to the consolidated financial statements themselves, and other additional procedures, in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards and schedule of financial responsibility data are fairly stated, in all material respects, in relation to the consolidated financial statements taken as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated October 6, 2020 on our consideration of The Trustees of Columbia University in the City of New York and its subsidiaries’ internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering The Trustees of Columbia University in the City of New York and its subsidiaries’ internal control over financial reporting and compliance. October 6, 2020, except for footnote 23 with respect to the consolidated financial statements and the opinion on the schedule of financial responsibility data, as to which the date is May 13, 2021. PricewaterhouseCoopers LLP, PricewaterhouseCoopers Center, 300 Madison Avenue, New York, NY 10017 T: (646) 471 3000, F: (813) 286 6000, www.pwc.com/us The Trustees of Columbia University in the City of New York Consolidated Statements of Financial Position At June 30, 2020 and 2019 (in thousands of dollars) June June 2020 2019 Assets Cash and cash equivalents $974,112 $814,040 Accounts receivable, net 543,166 569,328 Receivable for securities sold 73,318 60,694 Securities held in trust by others 117 36,457 Pledges receivable, net
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