FAC Explorer

Audit 290966

FY End
2023-06-30
Total Expended
$826,160
Findings
2
Programs
10
Organization: Domestic Violence Crisis Center (ND)
Year: 2023 Accepted: 2024-02-16
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369583 2023-004 Significant Deficiency - A
946025 2023-004 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $345,787 Yes 1
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $206,091 - 0
16.017 Sexual Assault Services Formula Program $73,651 - 0
14.231 Emergency Solutions Grant Program $69,877 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $37,357 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $25,423 - 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $23,323 - 0
16.588 Violence Against Women Formula Grants $16,661 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $14,122 - 0
93.591 Family Violence Prevention and Services/state Domestic Violence Coalitions $13,868 - 0

Contacts

Name Title Type
NW5MXGLHY125 Jill McDonald Auditee
7018522258 Daryl Heizelman Auditor
No contacts on file

Notes to SEFA

Title: Note 3 Basis of Presentation Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the “schedule”) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Domestic Violence Crisis Center, Inc. has not elected to use the 10-percent de minimis cost rate as allowed under the Uniform Guidance. The accompanying schedule includes the federal award activity of Domestic Violence Crisis Center, Inc. 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 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 Domestic Violence Crisis Center, Inc., it is not intended to and does not present the financial position, change in net position, or cash flows of Domestic Violence Crisis Center, Inc.
Title: Note 4 Financial Statement Reconciliation Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the “schedule”) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Domestic Violence Crisis Center, Inc. has not elected to use the 10-percent de minimis cost rate as allowed under the Uniform Guidance. Federal and state grant revenue per the statement of activities for the year ended June 30, 2023, has been reconciled to the total federal expenditures per the schedule of expenditures of federal awards as follows: Federal and state grants per statement of activities $957,420 Less: non-federal grants (131,260) Total federal grants $826,160 Total federal expenditures on SEFA $826,160

Finding Details

Finding 2023-004
2023-004 – North Dakota Department of Corrections and Rehabilitation – Crime Victim Assistance (16.575) Criteria: An appropriate system of internal controls requires that the Center comply with the requirements of the Crime Victim Assistance compliance supplement and request reimbursement only for allowable activities and costs. Condition: During our single audit testing of AL 16.575, Crime Victim Assistance, it was noted that reimbursements for time charged to Crime Victim Assistance did not tie to the timesheet and documentation provided. Cause: When the Center reimbursement requests were submitted for payroll items, the timesheets were being recorded on a monthly basis rather than on a two-week basis. It was noted that the monthly timesheets were split 50/50 when requesting reimbursement rather than using the actual hours worked on the Crime Victim Assistance during the two-week period. Questioned Costs: There were no questioned costs associated with this finding. Effect: The Center reimbursement request could be overstated or understated and failed to detect they were not in compliance with this requirement of the Crime Victim Assistance program. Recommendation: We recommend establishing a control to ensure actual hours worked on the Crime Victim Assistance program are requested for reimbursement. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding. See corrective action plan item 2023-004. Indication of repeat finding: This is not a repeat finding.
Finding 2023-004
2023-004 – North Dakota Department of Corrections and Rehabilitation – Crime Victim Assistance (16.575) Criteria: An appropriate system of internal controls requires that the Center comply with the requirements of the Crime Victim Assistance compliance supplement and request reimbursement only for allowable activities and costs. Condition: During our single audit testing of AL 16.575, Crime Victim Assistance, it was noted that reimbursements for time charged to Crime Victim Assistance did not tie to the timesheet and documentation provided. Cause: When the Center reimbursement requests were submitted for payroll items, the timesheets were being recorded on a monthly basis rather than on a two-week basis. It was noted that the monthly timesheets were split 50/50 when requesting reimbursement rather than using the actual hours worked on the Crime Victim Assistance during the two-week period. Questioned Costs: There were no questioned costs associated with this finding. Effect: The Center reimbursement request could be overstated or understated and failed to detect they were not in compliance with this requirement of the Crime Victim Assistance program. Recommendation: We recommend establishing a control to ensure actual hours worked on the Crime Victim Assistance program are requested for reimbursement. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding. See corrective action plan item 2023-004. Indication of repeat finding: This is not a repeat finding.