FAC Explorer

Audit 290541

FY End
2023-06-30
Total Expended
$1.28M
Findings
2
Programs
8
Organization: Quincy Area Network Against Domestic Abuse (IL)
Year: 2023 Accepted: 2024-02-15
Auditor: Wade Stables PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369310 2023-002 Significant Deficiency - BC
945752 2023-002 Significant Deficiency - BC

Programs

ALN Program Spent Major Findings
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $348,358 Yes 1
93.667 Social Services Block Grant $240,452 - 0
16.575 Crime Victim Assistance $214,210 - 0
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $58,664 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $48,475 - 0
14.231 Emergency Solutions Grant Program $35,099 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $27,834 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $11,734 - 0

Contacts

Name Title Type
KW1VKZGRMRN5 Megan Duesterhaus Auditee
2172220069 Anita Failor Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting which is described in Note 1 of Quanada’s financial statements. 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: For the year ended June 30, 2023, Quanada did not recover indirect costs from federal awards. Therefore, the 10% de minimis indirect cost rate was not used. The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Quincy Area Network Against Domestic Abuse (Quanada) for the year ended June 30, 2023, and is presented on the accrual basis of accounting as described below. The information in this Schedule of Expenditures of Federal Awards 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Non-Monetary Federal Awards Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting which is described in Note 1 of Quanada’s financial statements. 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: For the year ended June 30, 2023, Quanada did not recover indirect costs from federal awards. Therefore, the 10% de minimis indirect cost rate was not used. Quanada does not receive non-monetary federal awards.
Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting which is described in Note 1 of Quanada’s financial statements. 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: For the year ended June 30, 2023, Quanada did not recover indirect costs from federal awards. Therefore, the 10% de minimis indirect cost rate was not used. Federal funds are not passed through to any subrecipients.
Title: Insurance Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting which is described in Note 1 of Quanada’s financial statements. 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: For the year ended June 30, 2023, Quanada did not recover indirect costs from federal awards. Therefore, the 10% de minimis indirect cost rate was not used. Quanada had no federal insurance in effect for the year ended June 30, 2023.
Title: Loans and Loan Guarantees Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting which is described in Note 1 of Quanada’s financial statements. 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: For the year ended June 30, 2023, Quanada did not recover indirect costs from federal awards. Therefore, the 10% de minimis indirect cost rate was not used. Quanada had no loans or loan agreements as of or for the year ended June 30, 2023.

Finding Details

Finding 2023-002
Finding 2023-002 – B. Allowable Costs and C. Cash Management Federal Agency: U.S. Department of Health and Human Services Passthrough Entity: Illinois Department of Human Services Assistance Listing Number and Federal Program: 93.671 Family Violence Prevention and Services Criteria: In accordance with 2 CFR 200.303 and the grant agreement, the Organization must establish and maintain effective internal control over the Federal award to provide reasonable assurance the Organization is in compliance with Federal statutes, regulations, and terms and conditions of the Federal award. The Organization must have systems in place that provide reasonable assurance that the information is accurate, allowable, and compliance with the terms and conditions of the grant agreement. Statement of Condition: During the course of our audit, we found there is not an internal control in place to ensure the required Periodic Financial Report accurately reflects the records of the Organization. Statement Cause: The Chief Executive Officer signs each Periodic Financial Report after it has been completed by the Chief Finance Officer, however, the proper supporting documentation is not provided to the Chief Executive Officer for review of the Periodic Financial Report prior to submission. Statement of Effect: Without a proper review of the costs being claimed for reimbursement on the Periodic Financial Report, unallowable costs could be claimed or costs could be claimed for which have not been incurred prior to the request for reimbursement. Questioned Costs: No questioned costs were identified. Identification of Repeat Findings: Not a repeat finding. Recommendations: We recommend the Chief Finance Officer provide general ledger detail of the grant expenses to the Chief Executive Officer with the Periodic Finance Report. This will allow another level of review to ensure all costs being claimed for reimbursement have been incurred and are allowable under the grant agreement. Views of Responsible Official(s): The Chief Finance Officer will provide general ledger detail individually by grant to the Chief Executive Officer along with the Periodic Finance Report to review. This process will be reviewed by the Finance Committee and approved by the Quanada Board of Trustees as part of our Fiscal Policy document. See corrective action plan.
Finding 2023-002
Finding 2023-002 – B. Allowable Costs and C. Cash Management Federal Agency: U.S. Department of Health and Human Services Passthrough Entity: Illinois Department of Human Services Assistance Listing Number and Federal Program: 93.671 Family Violence Prevention and Services Criteria: In accordance with 2 CFR 200.303 and the grant agreement, the Organization must establish and maintain effective internal control over the Federal award to provide reasonable assurance the Organization is in compliance with Federal statutes, regulations, and terms and conditions of the Federal award. The Organization must have systems in place that provide reasonable assurance that the information is accurate, allowable, and compliance with the terms and conditions of the grant agreement. Statement of Condition: During the course of our audit, we found there is not an internal control in place to ensure the required Periodic Financial Report accurately reflects the records of the Organization. Statement Cause: The Chief Executive Officer signs each Periodic Financial Report after it has been completed by the Chief Finance Officer, however, the proper supporting documentation is not provided to the Chief Executive Officer for review of the Periodic Financial Report prior to submission. Statement of Effect: Without a proper review of the costs being claimed for reimbursement on the Periodic Financial Report, unallowable costs could be claimed or costs could be claimed for which have not been incurred prior to the request for reimbursement. Questioned Costs: No questioned costs were identified. Identification of Repeat Findings: Not a repeat finding. Recommendations: We recommend the Chief Finance Officer provide general ledger detail of the grant expenses to the Chief Executive Officer with the Periodic Finance Report. This will allow another level of review to ensure all costs being claimed for reimbursement have been incurred and are allowable under the grant agreement. Views of Responsible Official(s): The Chief Finance Officer will provide general ledger detail individually by grant to the Chief Executive Officer along with the Periodic Finance Report to review. This process will be reviewed by the Finance Committee and approved by the Quanada Board of Trustees as part of our Fiscal Policy document. See corrective action plan.