FAC Explorer

Audit 16790

FY End
2022-12-31
Total Expended
$1.13M
Findings
2
Programs
4
Organization: The Center for Trauma & Resilience (CO)
Year: 2022 Accepted: 2023-08-01
Auditor: Watson Coon Ryan LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12382 2022-001 Significant Deficiency - B
588824 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $850,015 Yes 1
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $111,981 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $97,822 - 0
16.524 Legal Assistance for Victims $31,591 - 0

Contacts

Name Title Type
R6H6QRXY8V26 Cathy Phelps Auditee
3038600660 Kelly Watson Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients and noncash program activity Accounting Policies: 1. BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Center for Trauma & Resilience under programs of the federal government for the year ended December 31, 2022. 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 Center for Trauma & Resilience, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Center for Trauma & Resilience2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on an 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. Negative amounts shown on the Schedule represents adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. 3. SUBRECIPIENTSNo federal awards were passed through to subrecipients for the year-ended December 31, 2022.4. NONCASH PROGRAM ACTIVITYThere was no noncash assistance included in the Schedule of Federal Expenditures for the year ended December 31, 2022.

Finding Details

Finding 2022-001
Finding 2022-001 Information on the Federal Program: Assistance Listing Number 16.575?Crime Victim Assistance, United States Department of Justice. Pass-Through Entity: Colorado Department of Public Safety. Award Number: 2020-VA-21-506-02. Compliance Requirements: Allowable Costs Type of Finding Non-compliance and significant deficiency. Criteria: As outlined in the grant agreement, payments of financial assistance for victims cannot be made directly to victims. Condition: We identified one payment made directly to a crime victim. Context: Out of our sample of 5 financial assistance for victims disbursements made, 1 was made directly to the crime victim. Cause: There was confusion in the coding of the check to the grant noted above. Effect or Potential Effect: Unallowable costs of $1,353 were reimbursed under the grant. Questioned Costs: $1,353. Recommendation: The Organization should improve review controls to ensure all payments made to assist victims are appropriately in line with grant requirements. Views of Responsible Official: See Corrective Action Plan. Management agrees with this finding and immediate steps were taken to address the finding.
Finding 2022-001
Finding 2022-001 Information on the Federal Program: Assistance Listing Number 16.575?Crime Victim Assistance, United States Department of Justice. Pass-Through Entity: Colorado Department of Public Safety. Award Number: 2020-VA-21-506-02. Compliance Requirements: Allowable Costs Type of Finding Non-compliance and significant deficiency. Criteria: As outlined in the grant agreement, payments of financial assistance for victims cannot be made directly to victims. Condition: We identified one payment made directly to a crime victim. Context: Out of our sample of 5 financial assistance for victims disbursements made, 1 was made directly to the crime victim. Cause: There was confusion in the coding of the check to the grant noted above. Effect or Potential Effect: Unallowable costs of $1,353 were reimbursed under the grant. Questioned Costs: $1,353. Recommendation: The Organization should improve review controls to ensure all payments made to assist victims are appropriately in line with grant requirements. Views of Responsible Official: See Corrective Action Plan. Management agrees with this finding and immediate steps were taken to address the finding.