FAC Explorer

Audit 290475

FY End
2023-06-30
Total Expended
$834,711
Findings
2
Programs
5
Organization: Safe on Main, Inc. (OH)
Year: 2023 Accepted: 2024-02-14
Auditor: Brady Ware & Schoenfeld

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369085 2023-001 Significant Deficiency - I
945527 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.136 Injury Prevention and Control Research and State and Community Based Programs $268,820 - 0
16.575 Crime Victim Assistance $226,700 Yes 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $136,539 - 0
93.558 Temporary Assistance for Needy Families $132,384 Yes 1
14.218 Community Development Block Grants/entitlement Grants $70,268 - 0

Contacts

Name Title Type
GBV8ZBNCQA95 Darrico Murray Auditee
5136952074 Melessa Behymer 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: N/A The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal awards activity of the Organization under programs of the federal government for the 18-month period ended June 30, 2023. 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 Organization, it is not intended to, and does not present the financial position, changes in net assets, or cash flows of the Organization.
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: N/A 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. The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Condition: During our audit it was noted that the Organization does not have a formal procurement policy. Criteria: Uniform Guidance imposes strict purchasing requirements on nonprofits receiving federal funding. Cause: The Organization has not previously received significant federal funding and therefore did not need a formal procurement policy. Effect: Purchases made by the Organization in excess of $10,000 are not meeting the Uniform Guidance requirements. Recommendation: We recommend that if the Organization believes they will be receiving significant federal funding in the future, they implement a formal procurement policy that follows Uniform Guidance requirements. Views of Responsible Officials and Corrective Action: See Corrective Action Plan.
Finding 2023-001
Condition: During our audit it was noted that the Organization does not have a formal procurement policy. Criteria: Uniform Guidance imposes strict purchasing requirements on nonprofits receiving federal funding. Cause: The Organization has not previously received significant federal funding and therefore did not need a formal procurement policy. Effect: Purchases made by the Organization in excess of $10,000 are not meeting the Uniform Guidance requirements. Recommendation: We recommend that if the Organization believes they will be receiving significant federal funding in the future, they implement a formal procurement policy that follows Uniform Guidance requirements. Views of Responsible Officials and Corrective Action: See Corrective Action Plan.