2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.
2022-001: SUBMISSION OF AUDIT REPORTING PACKAGE
Programs Affected
Crime Victim Assistance Programs (Rape Crisis Program, and Victim Advocacy in Detention Facilities Program), U.S. Department of Justice, Federal Assistance Listing Number 16.575, passed through the California Office of Emergency Services, award year 2021/22 and 2022/23, project numbers RC-21-41-1009, RC-21-33-1009, RC 22-42-1009, RC 22-34-1009, and KA 22-01-1009.
Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program, U.S. Department of Justice, Federal Assistance Listing Number 16.589, award year 2022, project number 2019-WR-AX-0049.
Rape Prevention and Education Program, U.S. Department of Health and Human Services, Federal Assistance Listing Number 93.136, passed through the California Department of Public Health, award year 2021-2023, project number 18-10722.
Community Development Block Grant, U.S. Department of Housing and Urban Development, Federal Assistance Listing Number 14.228, passed through the California Department of Housing and Community Development, award year 2021-2023, project number 20-CDBG-12001.
Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus Program, U.S. Department of Justice, Federal Assistance Listing Number 16.525, passed through Cal Poly Humboldt, award year 2022, project name “Humboldt Model Project”, project number 2015-WA-AX-0002.
Edward Byrne Memorial Justice Assistance Grant, U.S. Department of Justice, Federal Assistance Listing Number 16.738, passed through the County of Humboldt, award year 2022, project number not known.
Criteria
Title 2, Code of Federal Regulations (CFR), Part 200, Section 512(a)(1) requires that the Uniform Guidance reporting package be completed and submitted to the Federal Audit Clearinghouse within the earlier of thirty calendar days after receipt of the auditor’s report or nine months after the end of the audit period
Condition
The Organization did not submit the December 31, 2022 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until late October 2023. The Organization also did not submit the December 31, 2021 Uniform Guidance reporting package to the Federal Audit Clearinghouse within the required nine month period. The package was not submitted until early November 2022.
Effect
Grantors may withhold grant payments if the reporting package is not submitted timely.
Cause
The Organization experienced turnover at key positions in 2022 and 2023 which delayed their process to submit information to their outside accountant for year-end work and preparation of compiled financial statements. This in turn delayed the start of the independent audit until late August.
Questioned Costs
No questioned costs.
Recommendation
We recommend that the Organization establish procedures to complete the annual financial closing process by the end of March each year and to have information ready for the annual audit no later than June of each year.
Views of Responsible Officials and Planned Corrective Action
The Organization agrees to the recommendation and will adhere to the corrective action plan described in the “Organization’s Corrective Action Plan” section immediately following this section of the audit report.