FAC Explorer

Audit 309743

FY End
2023-09-30
Total Expended
$791,728
Findings
2
Programs
6
Organization: Association of Prosecuting Attorneys, Inc. (DC)
Year: 2023 Accepted: 2024-06-24
Auditor: Richardson & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401831 2023-001 Significant Deficiency - I
978273 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
16.746 Capital Case Litigation Initiative $169,710 Yes 0
16.582 Crime Victim Assistance/discretionary Grants $158,073 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $147,302 - 0
16.320 Services for Trafficking Victims $18,475 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $3,719 - 0
16.812 Second Chance Act Reentry Initiative $2,510 - 0

Contacts

Name Title Type
YYX6ME7VQCG7 David Labahn Auditee
2028612481 Ingrid Sheipline Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenses reported on the Schedule are reported on the accrual basis of accounting. Such expenses are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Association elected to not use the 10% de minimis indirect cost rate as covered in 2 CFR §200.414. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Association of Prosecuting Attorneys, Inc. (the Association) under programs of the federal government for the year ended September 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 Association’s operations, it is not intended to be and does not present the financial position, changes in net position, or cash flows of the Association. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: SUBRECIPIENTS Accounting Policies: Expenses reported on the Schedule are reported on the accrual basis of accounting. Such expenses are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Association elected to not use the 10% de minimis indirect cost rate as covered in 2 CFR §200.414. Of the federal expenditures presented above, the Association provided federal awards to subrecipients as follows: Program Title: Crime Victim Assistance/Discretionary Grants; CFDA: 16.582; Amount: $15,062
Title: NONCASH AWARDS Accounting Policies: Expenses reported on the Schedule are reported on the accrual basis of accounting. Such expenses are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Association elected to not use the 10% de minimis indirect cost rate as covered in 2 CFR §200.414. No noncash awards existed in the current year.

Finding Details

Finding 2023-001
Finding 2023-001: Significant Deficiency – Lack of Documentation of Verification of Vendors Federal grantor: Department of Justice Condition: The Association contracts with a vendor and, although they did verify the vendor was not on the list of vendors suspended or debarred from federal contracting before contracting with the vendor, they did not document this verification. Criteria: Entities must comply with 2 CFR Part 1326 that prohibits entities that have been debarred, suspended or voluntarily excluded from participating in Federal procurement. Cause: The grant agreement contains a requirement to verify or receive vendor certification that they are not debarred suspended, ineligible or voluntarily excluded from Federal procurements. Although this procedure was followed based on our discussion with Association staff, documentation was not retained proving that the verification was performed prior to entering into the contract. Effect: We are not able to determine if the Association verified the vendor prior to contracting. Recommendation: We recommend the Association ensure that documentation of compliance with grant requirements is retained for the Association’s records. Management’s Response: Management response to the finding is discussed in the Correction Action Plan.
Finding 2023-001
Finding 2023-001: Significant Deficiency – Lack of Documentation of Verification of Vendors Federal grantor: Department of Justice Condition: The Association contracts with a vendor and, although they did verify the vendor was not on the list of vendors suspended or debarred from federal contracting before contracting with the vendor, they did not document this verification. Criteria: Entities must comply with 2 CFR Part 1326 that prohibits entities that have been debarred, suspended or voluntarily excluded from participating in Federal procurement. Cause: The grant agreement contains a requirement to verify or receive vendor certification that they are not debarred suspended, ineligible or voluntarily excluded from Federal procurements. Although this procedure was followed based on our discussion with Association staff, documentation was not retained proving that the verification was performed prior to entering into the contract. Effect: We are not able to determine if the Association verified the vendor prior to contracting. Recommendation: We recommend the Association ensure that documentation of compliance with grant requirements is retained for the Association’s records. Management’s Response: Management response to the finding is discussed in the Correction Action Plan.