FAC Explorer

Audit 29882

FY End
2022-06-30
Total Expended
$1.69M
Findings
4
Programs
3
Organization: South Carolina Victim Assistance Network (SC)
Year: 2022 Accepted: 2023-03-06
Auditor: Phillips CPAS and Advisors

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34647 2022-001 Significant Deficiency Yes P
34648 2022-001 Significant Deficiency Yes P
611089 2022-001 Significant Deficiency Yes P
611090 2022-001 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $329,812 Yes 1
16.582 Crime Victim Assistance/discretionary Grants $240,220 - 0
16.524 Legal Assistance for Victims $170,603 - 0

Contacts

Name Title Type
HY5XZC8F4418 Melissa Walker Auditee
8037501200 Matthew Phillips Auditor
No contacts on file

Notes to SEFA

Accounting Policies: THE INFORMATION IN THIS SCHEDULE IS PRESENTED ON THE ACCRUAL BASIS OF ACCOUNTING AND IN ACCORDANCE WITH THE REQUIREMENTS OF THE UNIFORM GUIDANCE. EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN 2 CFR PART 200, COST PRINCIPLES FOR NONPROFIT ORGANIZATIONS, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-001
SIGNIFICANT DEFICIENCY; 2022-001; CONDITION: THERE IS A LACK OF SEGRETATION OF ACCOUNTING DUTIES THAT ENABLES THE SAME INDIVIDUALS TO HAVE ACCESS TO BOTH PHYSICAL ASSETS AND THE RELATED ACCOUNTING RECORDS OR TO ALL PHASES OF A TRANSACTION; EFFECT: TRANSACTIONS COULD BE MISHANDLED; CRITERIA: DUTIES SHOULD BE SEGREGATED TO PROVIDE REASONABLE ASSURANCE THAT THE TRANSACTIONS ARE HANDLED APPROPRIATELY; CAUSE: THERE ARE A LIMITED NUMBER OF PERSONNEL FOR CERTAIN FUNCTIONS; IDENTIFICATION OF A REPORTING FIND: THIS IS A REPEAT FINDING FROM THE IMMEDIATE PREVIOUS AUDIT; RECOMMENDATION: DUTIES SHOULD BE SEGREGATED TO THE EXTENT POSSIBLE. THE BOARD OF DIRECTORS MUST REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE NETWORK TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS; VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTIONS: THE NETWORK AGREES WITH THIS FINDING AND WILL ADHERE TO THE CORRECTIVE ACTION PLAN IN THIS REPORT.
Finding 2022-001
SIGNIFICANT DEFICIENCY; 2022-001; CONDITION: THERE IS A LACK OF SEGRETATION OF ACCOUNTING DUTIES THAT ENABLES THE SAME INDIVIDUALS TO HAVE ACCESS TO BOTH PHYSICAL ASSETS AND THE RELATED ACCOUNTING RECORDS OR TO ALL PHASES OF A TRANSACTION; EFFECT: TRANSACTIONS COULD BE MISHANDLED; CRITERIA: DUTIES SHOULD BE SEGREGATED TO PROVIDE REASONABLE ASSURANCE THAT THE TRANSACTIONS ARE HANDLED APPROPRIATELY; CAUSE: THERE ARE A LIMITED NUMBER OF PERSONNEL FOR CERTAIN FUNCTIONS; IDENTIFICATION OF A REPORTING FIND: THIS IS A REPEAT FINDING FROM THE IMMEDIATE PREVIOUS AUDIT; RECOMMENDATION: DUTIES SHOULD BE SEGREGATED TO THE EXTENT POSSIBLE. THE BOARD OF DIRECTORS MUST REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE NETWORK TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS; VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTIONS: THE NETWORK AGREES WITH THIS FINDING AND WILL ADHERE TO THE CORRECTIVE ACTION PLAN IN THIS REPORT.
Finding 2022-001
SIGNIFICANT DEFICIENCY; 2022-001; CONDITION: THERE IS A LACK OF SEGRETATION OF ACCOUNTING DUTIES THAT ENABLES THE SAME INDIVIDUALS TO HAVE ACCESS TO BOTH PHYSICAL ASSETS AND THE RELATED ACCOUNTING RECORDS OR TO ALL PHASES OF A TRANSACTION; EFFECT: TRANSACTIONS COULD BE MISHANDLED; CRITERIA: DUTIES SHOULD BE SEGREGATED TO PROVIDE REASONABLE ASSURANCE THAT THE TRANSACTIONS ARE HANDLED APPROPRIATELY; CAUSE: THERE ARE A LIMITED NUMBER OF PERSONNEL FOR CERTAIN FUNCTIONS; IDENTIFICATION OF A REPORTING FIND: THIS IS A REPEAT FINDING FROM THE IMMEDIATE PREVIOUS AUDIT; RECOMMENDATION: DUTIES SHOULD BE SEGREGATED TO THE EXTENT POSSIBLE. THE BOARD OF DIRECTORS MUST REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE NETWORK TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS; VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTIONS: THE NETWORK AGREES WITH THIS FINDING AND WILL ADHERE TO THE CORRECTIVE ACTION PLAN IN THIS REPORT.
Finding 2022-001
SIGNIFICANT DEFICIENCY; 2022-001; CONDITION: THERE IS A LACK OF SEGRETATION OF ACCOUNTING DUTIES THAT ENABLES THE SAME INDIVIDUALS TO HAVE ACCESS TO BOTH PHYSICAL ASSETS AND THE RELATED ACCOUNTING RECORDS OR TO ALL PHASES OF A TRANSACTION; EFFECT: TRANSACTIONS COULD BE MISHANDLED; CRITERIA: DUTIES SHOULD BE SEGREGATED TO PROVIDE REASONABLE ASSURANCE THAT THE TRANSACTIONS ARE HANDLED APPROPRIATELY; CAUSE: THERE ARE A LIMITED NUMBER OF PERSONNEL FOR CERTAIN FUNCTIONS; IDENTIFICATION OF A REPORTING FIND: THIS IS A REPEAT FINDING FROM THE IMMEDIATE PREVIOUS AUDIT; RECOMMENDATION: DUTIES SHOULD BE SEGREGATED TO THE EXTENT POSSIBLE. THE BOARD OF DIRECTORS MUST REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE NETWORK TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS; VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTIONS: THE NETWORK AGREES WITH THIS FINDING AND WILL ADHERE TO THE CORRECTIVE ACTION PLAN IN THIS REPORT.