FAC Explorer

Audit 290620

FY End
2023-06-30
Total Expended
$804,722
Findings
2
Programs
6
Organization: Women of Nations (MN)
Year: 2023 Accepted: 2024-02-15
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369439 2023-002 Material Weakness - B
945881 2023-002 Material Weakness - B

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $634,972 Yes 1
93.496 Family Violence Prevention and Services/culturally Specific Domestic Violence and Sexual Violence Services $56,174 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $50,000 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $28,576 - 0
10.558 Child and Adult Care Food Program $26,168 - 0
10.569 Emergency Food Assistance Program (food Commodities) $8,832 - 0

Contacts

Name Title Type
MFALK8JWJGM7 Della Plume Auditee
6512511601 Heidi Tatro Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF ACCOUNTING Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported in 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 allowed under the Uniform Guidance. No amounts included in the Schedule above were passed through to subrecipients. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Women of Nations under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Women of Nations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Women of Nations. NOTE 2

Finding Details

Finding 2023-002
2023-002 Federal agency: U.S. Department of Justice Federal program title: Crime Victim Assistance Assistance Listing Number: 16.575 Pass-Through Agency: Minnesota Office of Justice Programs Type of Finding: - Material Weakness in Internal Control Over Compliance - Other Matters Criteria or specific requirement: CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.430 specifies that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: Documentation of time and effort was not maintained for 1 out of 20 employees tested under the program to support the amounts charged to grants. In addition, none of the timesheets selected for testing had formal documentation of review or approval. Questioned Costs: $11,538 Context: We tested 66 timesheets for 20 different individuals who charged time to the grant during the period tested. Time and effort documentation was not maintained for 4 out of 66 timesheets selected for testing under the program, which related to one individual. None of the timesheets selected for testing had formal documentation of review or approval. Cause: Proper internal control processes and procedures were not in place to document personnel time charged to the grant. Effect: Program could be over or under billed if time and effort is not calculated correctly from employee certifications or supported by approved timesheets. Recommendation: We recommend that WON implement a process to complete time and effort certifications and reconcile those certifications to ensure the costs reported to the grantor are accurate. We recommend that all additional amounts paid contain documentation that they are properly authorized. We recommend that all employees have timesheets to support the hours worked and charged to the grant. These timesheets should be formally approved by a supervisor. Views of responsible officials: WON will ensure that all timesheets are completed and properly approved going forward to ensure that time and effort is documented.
Finding 2023-002
2023-002 Federal agency: U.S. Department of Justice Federal program title: Crime Victim Assistance Assistance Listing Number: 16.575 Pass-Through Agency: Minnesota Office of Justice Programs Type of Finding: - Material Weakness in Internal Control Over Compliance - Other Matters Criteria or specific requirement: CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.430 specifies that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: Documentation of time and effort was not maintained for 1 out of 20 employees tested under the program to support the amounts charged to grants. In addition, none of the timesheets selected for testing had formal documentation of review or approval. Questioned Costs: $11,538 Context: We tested 66 timesheets for 20 different individuals who charged time to the grant during the period tested. Time and effort documentation was not maintained for 4 out of 66 timesheets selected for testing under the program, which related to one individual. None of the timesheets selected for testing had formal documentation of review or approval. Cause: Proper internal control processes and procedures were not in place to document personnel time charged to the grant. Effect: Program could be over or under billed if time and effort is not calculated correctly from employee certifications or supported by approved timesheets. Recommendation: We recommend that WON implement a process to complete time and effort certifications and reconcile those certifications to ensure the costs reported to the grantor are accurate. We recommend that all additional amounts paid contain documentation that they are properly authorized. We recommend that all employees have timesheets to support the hours worked and charged to the grant. These timesheets should be formally approved by a supervisor. Views of responsible officials: WON will ensure that all timesheets are completed and properly approved going forward to ensure that time and effort is documented.