FAC Explorer

Audit 27508

FY End
2022-06-30
Total Expended
$771,561
Findings
4
Programs
4
Organization: Prevail, Inc. of Hamilton County (IN)
Year: 2022 Accepted: 2023-05-03
Auditor: Donovan PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
25775 2022-001 Significant Deficiency - I
25776 2022-001 Significant Deficiency - I
602217 2022-001 Significant Deficiency - I
602218 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
14.267 Continuum of Care Program $46,392 - 0
16.017 Sexual Assault Services Formula Program $20,736 - 0
16.575 Crime Victim Assistance $13,800 Yes 1
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $9,710 - 0

Contacts

Name Title Type
L1Z1KRC6GVK9 Michelle Moen Auditee
3177736942 Bj Lippert Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1 - BASIS OF PRESENTATIONThe accompanying consolidated schedule of expenditures of federal awards (the Schedule)includes the federal grant activity of Prevail, Inc. of Hamilton County and Affiliate (collectively,Prevail) under programs of the federal government for the year ended June 30, 2022. Theinformation in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents onlya selected portion of the operations of Prevail, it is not intended to and does not present the financialposition, changes in net assets, functional expenses, or cash flows of Prevail.NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance whereincertain types of expenditures are not allowable or are limited as to reimbursement.NOTE 3 - INDIRECT COST RATEPrevail has elected not to use the 10 percent de minimis indirect cost rate allowed under the UniformGuidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
FINDING NO. 2022-001 PROCUREMENT (SIGNIFICANT DEFICIENCY) FEDERAL PROGRAM OR CLUSTER: CRIME VICTIM ASSISTANCE ASSISTANCE LISTING NUMBER: 16.575 Criteria Per 2 CFR 200.318, ?The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?200.317 through 200.327.? Condition Prevail does not have a documented procurement policy to ensure it is complying with the above standard. Cause A responsible individual is not monitoring Federal regulations to ensure Prevail?s procurement procedures are properly documented and in line with the regulations. Effect Not documenting these procedures could result in Prevail completing procurement transactions not in compliance with Federal regulations. Additionally, Prevail does not include the requirement to check for suspension or debarment of vendors, as required by Federal regulations. Recommendation We recommend Prevail develop a written procurement policy incorporating the Federal regulations identified above. Views of Responsible Officials Prevail?s Corrective Action Plan is included on page 32.
Finding 2022-001
FINDING NO. 2022-001 PROCUREMENT (SIGNIFICANT DEFICIENCY) FEDERAL PROGRAM OR CLUSTER: CRIME VICTIM ASSISTANCE ASSISTANCE LISTING NUMBER: 16.575 Criteria Per 2 CFR 200.318, ?The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?200.317 through 200.327.? Condition Prevail does not have a documented procurement policy to ensure it is complying with the above standard. Cause A responsible individual is not monitoring Federal regulations to ensure Prevail?s procurement procedures are properly documented and in line with the regulations. Effect Not documenting these procedures could result in Prevail completing procurement transactions not in compliance with Federal regulations. Additionally, Prevail does not include the requirement to check for suspension or debarment of vendors, as required by Federal regulations. Recommendation We recommend Prevail develop a written procurement policy incorporating the Federal regulations identified above. Views of Responsible Officials Prevail?s Corrective Action Plan is included on page 32.
Finding 2022-001
FINDING NO. 2022-001 PROCUREMENT (SIGNIFICANT DEFICIENCY) FEDERAL PROGRAM OR CLUSTER: CRIME VICTIM ASSISTANCE ASSISTANCE LISTING NUMBER: 16.575 Criteria Per 2 CFR 200.318, ?The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?200.317 through 200.327.? Condition Prevail does not have a documented procurement policy to ensure it is complying with the above standard. Cause A responsible individual is not monitoring Federal regulations to ensure Prevail?s procurement procedures are properly documented and in line with the regulations. Effect Not documenting these procedures could result in Prevail completing procurement transactions not in compliance with Federal regulations. Additionally, Prevail does not include the requirement to check for suspension or debarment of vendors, as required by Federal regulations. Recommendation We recommend Prevail develop a written procurement policy incorporating the Federal regulations identified above. Views of Responsible Officials Prevail?s Corrective Action Plan is included on page 32.
Finding 2022-001
FINDING NO. 2022-001 PROCUREMENT (SIGNIFICANT DEFICIENCY) FEDERAL PROGRAM OR CLUSTER: CRIME VICTIM ASSISTANCE ASSISTANCE LISTING NUMBER: 16.575 Criteria Per 2 CFR 200.318, ?The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?200.317 through 200.327.? Condition Prevail does not have a documented procurement policy to ensure it is complying with the above standard. Cause A responsible individual is not monitoring Federal regulations to ensure Prevail?s procurement procedures are properly documented and in line with the regulations. Effect Not documenting these procedures could result in Prevail completing procurement transactions not in compliance with Federal regulations. Additionally, Prevail does not include the requirement to check for suspension or debarment of vendors, as required by Federal regulations. Recommendation We recommend Prevail develop a written procurement policy incorporating the Federal regulations identified above. Views of Responsible Officials Prevail?s Corrective Action Plan is included on page 32.