FAC Explorer

Audit 307186

FY End
2023-08-31
Total Expended
$1.88M
Findings
4
Programs
6
Organization: Texas Council on Family Violence, INC (TX)
Year: 2023 Accepted: 2024-05-24
Auditor: Peña Briones McDaniel & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398461 2023-002 Significant Deficiency - M
398462 2023-002 Significant Deficiency - M
974903 2023-002 Significant Deficiency - M
974904 2023-002 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $312,029 Yes 1
93.591 Family Violence Prevention and Services/state Domestic Violence Coalitions $103,146 - 0
16.556 State Domestic Violence and Sexual Assault Coalitions $57,577 - 0
16.575 Crime Victim Assistance $55,215 - 0
93.910 Family and Community Violence Prevention Program $33,999 - 0
14.231 Emergency Solutions Grant Program $874 - 0

Contacts

Name Title Type
MMTFLN93M126 Gloria Terry Auditee
5126856265 Rene Peña Auditor
No contacts on file

Notes to SEFA

Title: 1. Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of Texas Council on Family Violence, Inc. (a non-profit organization), and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and The Texas Grant Management Standards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Council has elected not to use the 10% percent minimum direct cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of Texas Council on Family Violence, Inc. (a non-profit organization), and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and The Texas Grant Management Standards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: 2. Contingencies Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of Texas Council on Family Violence, Inc. (a non-profit organization), and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and The Texas Grant Management Standards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Council has elected not to use the 10% percent minimum direct cost rate allowed under the Uniform Guidance. The entity had in effect for the fiscal year ended August 31, 2023, the following insurance coverage: Property (aggregated) $ 1,000,000 Officers and Directors $ 1,000,000 General Liability $ 3,000,000
Title: 3. Indirect Cost Rate Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of Texas Council on Family Violence, Inc. (a non-profit organization), and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and The Texas Grant Management Standards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Council has elected not to use the 10% percent minimum direct cost rate allowed under the Uniform Guidance. The Council has elected not to use the 10% percent minimum direct cost rate allowed under the Uniform Guidance.
Title: 4. Program Costs / Matching Contributions Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of Texas Council on Family Violence, Inc. (a non-profit organization), and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and The Texas Grant Management Standards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Council has elected not to use the 10% percent minimum direct cost rate allowed under the Uniform Guidance. The amounts shown as current year expenses represent only the (federal/state) grant portion of the programs costs. Entire program costs, including the Council’s portion, may be more than shown.
Title: 5. Amount Passed Through Accounting Policies: The accompanying Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of Texas Council on Family Violence, Inc. (a non-profit organization), and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and The Texas Grant Management Standards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Council has elected not to use the 10% percent minimum direct cost rate allowed under the Uniform Guidance. The following amounts were passed through to the listed sub-recipients by the Council. FEDERAL AWARDS U.S. Department of Treasury Pass-through from: Texas Governor's Office, Criminal Justice Division Victims of Crime Act Denton County Friends $ 12,000 Safe Path Family Violence Shelter 12,000 Cross Timbers Family Services 20,000 Grayson Crisis Center 86,000 SafeHaven of Tarrant County 55,000 Asians Against Domestic Abuse 5,000 Family Time Crisis and Counseling Center 15,284 Friendship of Women, Inc. 5,000 Texas Muslim Women's Center 15,000 TOTAL FEDERAL AWARDS PASSED THROUGH $ 225,284 STATE AWARDS State of Texas Office of the Attorney General, High Risk Team Brazos County District Attorney $ 55,000 Cross Timbers Family Services 35,000 Fort Bend County District Attorney 55,000 The Bridge Over Troubled Water 55,000 Travis County District Attorney 55,000 255,000 TOTAL STATE AWARDS PASSED THROUGH $ 255,000 TOTAL FEDERAL AND STATE AWARDS PASSED THROUGH $ 480,284

Finding Details

Finding 2023-002
Reference Number: 2023-002 – Significant Deficiency, Subrecipient Monitoring Criteria: Pass through entities must clearly identify to the subrecipient: (1) the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.332(a)(l); (2) all requirements imposed by the PTE on the subrecipient so that the federal award is used in accordance with federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.332(a)(2)); and (3) any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the federal award (e.g., financial, performance, and special reports) (2 CFR section 200.332(a)(3)). Condition: The contracts between the Council and its subrecipients did not identify the correct federal find source to its subrecipient as prescribed by 2 CFR Section 200.332. Cause: Historically, the Council has always received funding from the Department of Justice through the State of Texas. During 2023, grant award notifications indicated that the source of funding was the Department of Treasury under Assistance Listing Number 21.027, identified as Coronavirus State Fiscal Recovery Fund (Victims of Crime -SB 8). Controls in place did not allow the Council to notice that the funding source had changed and continued to inform its subrecipients that the federal funds came from the Department of Justice. Effect: The Council's subrecipients may not have timely or accurate information to determine the applicability of certain compliance requirements under the Uniform Guidance specific to the applicable Assistance Listing Number. Recommendation: Management should update policies and procedures to ensure that relevant staff are aware of funding sources and compliance requirements with respect to those sources. Management should update its sub-grant templates to ensure that required information is communicated to subrecipients. Management Response: See management’s corrective action plan.
Finding 2023-002
Reference Number: 2023-002 – Significant Deficiency, Subrecipient Monitoring Criteria: Pass through entities must clearly identify to the subrecipient: (1) the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.332(a)(l); (2) all requirements imposed by the PTE on the subrecipient so that the federal award is used in accordance with federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.332(a)(2)); and (3) any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the federal award (e.g., financial, performance, and special reports) (2 CFR section 200.332(a)(3)). Condition: The contracts between the Council and its subrecipients did not identify the correct federal find source to its subrecipient as prescribed by 2 CFR Section 200.332. Cause: Historically, the Council has always received funding from the Department of Justice through the State of Texas. During 2023, grant award notifications indicated that the source of funding was the Department of Treasury under Assistance Listing Number 21.027, identified as Coronavirus State Fiscal Recovery Fund (Victims of Crime -SB 8). Controls in place did not allow the Council to notice that the funding source had changed and continued to inform its subrecipients that the federal funds came from the Department of Justice. Effect: The Council's subrecipients may not have timely or accurate information to determine the applicability of certain compliance requirements under the Uniform Guidance specific to the applicable Assistance Listing Number. Recommendation: Management should update policies and procedures to ensure that relevant staff are aware of funding sources and compliance requirements with respect to those sources. Management should update its sub-grant templates to ensure that required information is communicated to subrecipients. Management Response: See management’s corrective action plan.
Finding 2023-002
Reference Number: 2023-002 – Significant Deficiency, Subrecipient Monitoring Criteria: Pass through entities must clearly identify to the subrecipient: (1) the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.332(a)(l); (2) all requirements imposed by the PTE on the subrecipient so that the federal award is used in accordance with federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.332(a)(2)); and (3) any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the federal award (e.g., financial, performance, and special reports) (2 CFR section 200.332(a)(3)). Condition: The contracts between the Council and its subrecipients did not identify the correct federal find source to its subrecipient as prescribed by 2 CFR Section 200.332. Cause: Historically, the Council has always received funding from the Department of Justice through the State of Texas. During 2023, grant award notifications indicated that the source of funding was the Department of Treasury under Assistance Listing Number 21.027, identified as Coronavirus State Fiscal Recovery Fund (Victims of Crime -SB 8). Controls in place did not allow the Council to notice that the funding source had changed and continued to inform its subrecipients that the federal funds came from the Department of Justice. Effect: The Council's subrecipients may not have timely or accurate information to determine the applicability of certain compliance requirements under the Uniform Guidance specific to the applicable Assistance Listing Number. Recommendation: Management should update policies and procedures to ensure that relevant staff are aware of funding sources and compliance requirements with respect to those sources. Management should update its sub-grant templates to ensure that required information is communicated to subrecipients. Management Response: See management’s corrective action plan.
Finding 2023-002
Reference Number: 2023-002 – Significant Deficiency, Subrecipient Monitoring Criteria: Pass through entities must clearly identify to the subrecipient: (1) the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.332(a)(l); (2) all requirements imposed by the PTE on the subrecipient so that the federal award is used in accordance with federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.332(a)(2)); and (3) any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the federal award (e.g., financial, performance, and special reports) (2 CFR section 200.332(a)(3)). Condition: The contracts between the Council and its subrecipients did not identify the correct federal find source to its subrecipient as prescribed by 2 CFR Section 200.332. Cause: Historically, the Council has always received funding from the Department of Justice through the State of Texas. During 2023, grant award notifications indicated that the source of funding was the Department of Treasury under Assistance Listing Number 21.027, identified as Coronavirus State Fiscal Recovery Fund (Victims of Crime -SB 8). Controls in place did not allow the Council to notice that the funding source had changed and continued to inform its subrecipients that the federal funds came from the Department of Justice. Effect: The Council's subrecipients may not have timely or accurate information to determine the applicability of certain compliance requirements under the Uniform Guidance specific to the applicable Assistance Listing Number. Recommendation: Management should update policies and procedures to ensure that relevant staff are aware of funding sources and compliance requirements with respect to those sources. Management should update its sub-grant templates to ensure that required information is communicated to subrecipients. Management Response: See management’s corrective action plan.