FAC Explorer

Audit 303111

FY End
2023-06-30
Total Expended
$1.69M
Findings
4
Programs
7
Organization: Minnesota Coalition Against Sexual Assault (MN)
Year: 2023 Accepted: 2024-04-10
Auditor: Abdo

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
392768 2023-001 Significant Deficiency - P
392769 2023-001 Significant Deficiency - P
969210 2023-001 Significant Deficiency - P
969211 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
16.526 Ovw Technical Assistance Initiative $433,377 - 0
16.588 Violence Against Women Formula Grants $326,753 Yes 1
16.556 State Domestic Violence and Sexual Assault Coalitions $265,740 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $193,941 - 0
16.575 Crime Victim Assistance $175,538 Yes 1
16.833 National Sexual Assault Kit Initiative $167,511 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $131,281 - 0

Contacts

Name Title Type
DNPKEA722MR4 Shane Wethers Auditee
6512887449 Jack Abdo Auditor
No contacts on file

Notes to SEFA

Title: Pass-through Entity Identifying Numbers Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Minnesota Coalition Against Sexual Assault (the Organization) under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirement of the Uniform Guidance, and Audits of States, Local Governments, and Non-Profit Organizations. Because the schedule presents only a selected portion of 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. Expenditures reported on this 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: During the year ended June 30, 2023, the Organization did not elect to use the 10% de minimis indirect cost rate. Pass-through entity identifying numbers are presented where available.
Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Minnesota Coalition Against Sexual Assault (the Organization) under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirement of the Uniform Guidance, and Audits of States, Local Governments, and Non-Profit Organizations. Because the schedule presents only a selected portion of 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. Expenditures reported on this 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: During the year ended June 30, 2023, the Organization did not elect to use the 10% de minimis indirect cost rate. No federal expenditures presented in this schedule were provided to subrecipients.

Finding Details

Finding 2023-001
Condition:We noted that some Federal expenditures for certain listed programs did not agree to the underlying financial records. The underlying financial records are prepared in accordance to requirements in 2 CFR 200.502 and thus the expenditures per program should agree with the underlying financial records. Certain accruals of expenses were made in the financial records that were not reflected on the SEFA. Criteria:The Code of Federal Regulations requires that auditees prepare the Schedule of Expenditures of Federal Awards (SEFA) (2 CFR 200.510(b)) and display all Federal expenditures per Federal program (2 CFR 200.510(b)(3)) in accordance with the expenditure guidelines at 2 CFR 200.502. Expenditures should be based, generally, on when the activity occurred. In general, this means that the SEFA will agree to the underlying financial records. Cause:This was due to a misunderstanding of how the accruals should relate to the SEFA. Effect:The SEFA was overstated for the current year before correction. Context:This issue does not appear pervasive. While the misstatement was material, the accruals were unusual and not a pervasive mistake. Recommendation:We recommend fully agreeing the SEFA to the underlying financial statements. The reconciliation process was completed with the exception of these accruals. We recommend including the accruals in most cases since Federal expenditures are generally calculated in accordance with GAAP accrual accounting. Deviations from GAAP can be found at 2 CFR 200.502. Views of Responsible Officials:Management agrees with the finding.
Finding 2023-001
Condition:We noted that some Federal expenditures for certain listed programs did not agree to the underlying financial records. The underlying financial records are prepared in accordance to requirements in 2 CFR 200.502 and thus the expenditures per program should agree with the underlying financial records. Certain accruals of expenses were made in the financial records that were not reflected on the SEFA. Criteria:The Code of Federal Regulations requires that auditees prepare the Schedule of Expenditures of Federal Awards (SEFA) (2 CFR 200.510(b)) and display all Federal expenditures per Federal program (2 CFR 200.510(b)(3)) in accordance with the expenditure guidelines at 2 CFR 200.502. Expenditures should be based, generally, on when the activity occurred. In general, this means that the SEFA will agree to the underlying financial records. Cause:This was due to a misunderstanding of how the accruals should relate to the SEFA. Effect:The SEFA was overstated for the current year before correction. Context:This issue does not appear pervasive. While the misstatement was material, the accruals were unusual and not a pervasive mistake. Recommendation:We recommend fully agreeing the SEFA to the underlying financial statements. The reconciliation process was completed with the exception of these accruals. We recommend including the accruals in most cases since Federal expenditures are generally calculated in accordance with GAAP accrual accounting. Deviations from GAAP can be found at 2 CFR 200.502. Views of Responsible Officials:Management agrees with the finding.
Finding 2023-001
Condition:We noted that some Federal expenditures for certain listed programs did not agree to the underlying financial records. The underlying financial records are prepared in accordance to requirements in 2 CFR 200.502 and thus the expenditures per program should agree with the underlying financial records. Certain accruals of expenses were made in the financial records that were not reflected on the SEFA. Criteria:The Code of Federal Regulations requires that auditees prepare the Schedule of Expenditures of Federal Awards (SEFA) (2 CFR 200.510(b)) and display all Federal expenditures per Federal program (2 CFR 200.510(b)(3)) in accordance with the expenditure guidelines at 2 CFR 200.502. Expenditures should be based, generally, on when the activity occurred. In general, this means that the SEFA will agree to the underlying financial records. Cause:This was due to a misunderstanding of how the accruals should relate to the SEFA. Effect:The SEFA was overstated for the current year before correction. Context:This issue does not appear pervasive. While the misstatement was material, the accruals were unusual and not a pervasive mistake. Recommendation:We recommend fully agreeing the SEFA to the underlying financial statements. The reconciliation process was completed with the exception of these accruals. We recommend including the accruals in most cases since Federal expenditures are generally calculated in accordance with GAAP accrual accounting. Deviations from GAAP can be found at 2 CFR 200.502. Views of Responsible Officials:Management agrees with the finding.
Finding 2023-001
Condition:We noted that some Federal expenditures for certain listed programs did not agree to the underlying financial records. The underlying financial records are prepared in accordance to requirements in 2 CFR 200.502 and thus the expenditures per program should agree with the underlying financial records. Certain accruals of expenses were made in the financial records that were not reflected on the SEFA. Criteria:The Code of Federal Regulations requires that auditees prepare the Schedule of Expenditures of Federal Awards (SEFA) (2 CFR 200.510(b)) and display all Federal expenditures per Federal program (2 CFR 200.510(b)(3)) in accordance with the expenditure guidelines at 2 CFR 200.502. Expenditures should be based, generally, on when the activity occurred. In general, this means that the SEFA will agree to the underlying financial records. Cause:This was due to a misunderstanding of how the accruals should relate to the SEFA. Effect:The SEFA was overstated for the current year before correction. Context:This issue does not appear pervasive. While the misstatement was material, the accruals were unusual and not a pervasive mistake. Recommendation:We recommend fully agreeing the SEFA to the underlying financial statements. The reconciliation process was completed with the exception of these accruals. We recommend including the accruals in most cases since Federal expenditures are generally calculated in accordance with GAAP accrual accounting. Deviations from GAAP can be found at 2 CFR 200.502. Views of Responsible Officials:Management agrees with the finding.