FAC Explorer

Audit 13179

FY End
2021-09-30
Total Expended
$997,367
Findings
6
Programs
6
Organization: Women's Coalition of St. Croix (VI)
Year: 2021 Accepted: 2024-01-23
Auditor: Bert Smith and Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9521 2021-001 - - L
9522 2021-001 - - L
9523 2021-002 Significant Deficiency - L
585963 2021-001 - - L
585964 2021-001 - - L
585965 2021-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $357,021 Yes 1
16.807 Recovery Act - Voca Crime Victim Assistance Discretionary Grant Program $343,802 - 0
16.588 Violence Against Women Formula Grants $153,184 Yes 2
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $110,418 - 0
21.019 Coronavirus Relief Fund $21,797 - 0
14.231 Emergency Solutions Grant Program $11,145 - 0

Contacts

Name Title Type
NJD6LJFCN3T8 Carolyn Forno Auditee
3407739272 Keisha Bridgewater Auditor
No contacts on file

Notes to SEFA

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: Women’s Coalition of St. Croix has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Women’s Coalition of St. Croix, Inc. (the “Women’s Coalition of St. Croix”) under programs of the federal government for the year ended September 30, 2021. 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 Women’s Coalition of St. Croix, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Women’s Coalition of St. Croix.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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: Women’s Coalition of St. Croix has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance 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.
Title: INDIRECT COSTS 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: Women’s Coalition of St. Croix has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance Women’s Coalition of St. Croix has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2021-001
Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition: The Women’s Coalition of St. Croix’s audited financial statements for the September 30, 2021, year-end was not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Questioned Costs: $0 Context: This is a condition identified based on review of Uniform Guidance requirements and the grant agreements. Effect: The project is not in compliance with reporting compliance of the Office of Management and Budget for non-profit, state and local government entities. Cause: There were transitions in financial personnel during and after year-end, which resulted in delays in the audit process. Recommendation: We recommend that the Women’s Coalition of St. Croix meets the reporting deadline by establishing an audit timeline to ensure that the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Management Officials and Corrective Action Plan: Management concurs with finding. See Section IV- Current Year Corrective Action Plan.
Finding 2021-001
Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition: The Women’s Coalition of St. Croix’s audited financial statements for the September 30, 2021, year-end was not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Questioned Costs: $0 Context: This is a condition identified based on review of Uniform Guidance requirements and the grant agreements. Effect: The project is not in compliance with reporting compliance of the Office of Management and Budget for non-profit, state and local government entities. Cause: There were transitions in financial personnel during and after year-end, which resulted in delays in the audit process. Recommendation: We recommend that the Women’s Coalition of St. Croix meets the reporting deadline by establishing an audit timeline to ensure that the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Management Officials and Corrective Action Plan: Management concurs with finding. See Section IV- Current Year Corrective Action Plan.
Finding 2021-002
Criteria: Per the VAWA subgrant award agreement the subgrantee must submit a STOP Annual Subgrantee Report Form, citing project activities funded through VAWA STOP funds. Condition: We reviewed the STOP Annual Subgrantee award and noted that the report was not filed timely. Questioned Costs: $0 Context: This is a condition identified based on review of the grant agreement. Effect: The project is not in compliance with the grant reporting requirement. Cause: There were transitions in financial personnel during and after year-end, which resulted in delays in reporting. Recommendation: We recommend that the Women’s Coalition of St. Croix meets the reporting deadline by establishing procedures to ensure that reports are filed timely. Views of Responsible Management Official and Corrective Action Plan: Management concurs with finding. See Section IV- Current Year Corrective Action Plan.
Finding 2021-001
Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition: The Women’s Coalition of St. Croix’s audited financial statements for the September 30, 2021, year-end was not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Questioned Costs: $0 Context: This is a condition identified based on review of Uniform Guidance requirements and the grant agreements. Effect: The project is not in compliance with reporting compliance of the Office of Management and Budget for non-profit, state and local government entities. Cause: There were transitions in financial personnel during and after year-end, which resulted in delays in the audit process. Recommendation: We recommend that the Women’s Coalition of St. Croix meets the reporting deadline by establishing an audit timeline to ensure that the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Management Officials and Corrective Action Plan: Management concurs with finding. See Section IV- Current Year Corrective Action Plan.
Finding 2021-001
Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition: The Women’s Coalition of St. Croix’s audited financial statements for the September 30, 2021, year-end was not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Questioned Costs: $0 Context: This is a condition identified based on review of Uniform Guidance requirements and the grant agreements. Effect: The project is not in compliance with reporting compliance of the Office of Management and Budget for non-profit, state and local government entities. Cause: There were transitions in financial personnel during and after year-end, which resulted in delays in the audit process. Recommendation: We recommend that the Women’s Coalition of St. Croix meets the reporting deadline by establishing an audit timeline to ensure that the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Management Officials and Corrective Action Plan: Management concurs with finding. See Section IV- Current Year Corrective Action Plan.
Finding 2021-002
Criteria: Per the VAWA subgrant award agreement the subgrantee must submit a STOP Annual Subgrantee Report Form, citing project activities funded through VAWA STOP funds. Condition: We reviewed the STOP Annual Subgrantee award and noted that the report was not filed timely. Questioned Costs: $0 Context: This is a condition identified based on review of the grant agreement. Effect: The project is not in compliance with the grant reporting requirement. Cause: There were transitions in financial personnel during and after year-end, which resulted in delays in reporting. Recommendation: We recommend that the Women’s Coalition of St. Croix meets the reporting deadline by establishing procedures to ensure that reports are filed timely. Views of Responsible Management Official and Corrective Action Plan: Management concurs with finding. See Section IV- Current Year Corrective Action Plan.