FAC Explorer

Audit 311449

FY End
2023-09-30
Total Expended
$1.27M
Findings
4
Programs
4
Organization: Every Woman's Place (MI)
Year: 2023 Accepted: 2024-07-01
Auditor: Clark Schaefer Hackett

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
405882 2023-001 Material Weakness - AB
405883 2023-002 Significant Deficiency Yes L
982324 2023-001 Material Weakness - AB
982325 2023-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $664,081 Yes 2
93.558 Temporary Assistance for Needy Families $264,812 - 0
14.267 Continuum of Care Program $223,328 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $99,687 - 0

Contacts

Name Title Type
SLJULBJES5M7 Jillian Pastoor Auditee
2316703557 Luke Downing Auditor
No contacts on file

Notes to SEFA

Title: 1. BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the 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: Every Woman's Place, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Every Woman's Place, Inc. 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 operations of Every Woman's Place, Inc. it is not intended to and does not present the financial position, changes in net assets, or cash flows of Every Woman's Place, Inc.
Title: 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the 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: Every Woman's Place, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the 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.
Title: 3. INDIRECT COST RATE Accounting Policies: Expenditures reported on the 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: Every Woman's Place, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Every Woman's Place, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Lack of approval for Expenditures (For Financial Statement activity and the Crime Victim Assistance – ALN 16.575 program) Criteria: Criteria: Section 200.303 of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a non-Federal entity to establish and maintain effective internal control over the Federal award that provides a reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with the specified guidance that requires proper segregation of duties by dividing key responsibilities among different people to reduce the risk of error or fraud. This should include separating the responsibilities for authorizing transactions, processing and recording them, reviewing the transactions, and handling any related assets. No one individual should control all key aspects of a transaction or event. In addition, this guidance also requires transactions and internal controls to be clearly documented, and the records should be properly maintained and readily available for examination. Condition: The Organization did not have an effective internal control system in place in regard to approving invoices and maintaining documentation. Nine of 40 disbursements tested did not have supporting documentation for the approval by Executive Director. Cause: The Organization did not implement an internal control process over approval of disbursements. Effect: The lack of internal controls could lead to a misstatement of financial and program reports and resulted in noncompliance. Recommendation: The organization should appropriate levels of management all review and approve all invoices and maintain the documentation of approval for each invoice. Management Response: See corrective action plan on pages 29-31.
Finding 2023-002
Reporting U.S. Department of Justice – Crime Victim Assistance – ALN 16.575 (Similar repeat finding, see 2022-003.) Criteria: 2 CFR 200 requires that internal controls over compliance exist to ensure that the Organization complies with the requirements for reporting of program results. The grant agreement with MDHHS requires quarterly performance reporting to be completed 15 days after each quarter. Condition: The Organization did not have an effective internal control system in place in regard to internal controls over compliance for reporting timely. Six of six reports tested were not submitted timely for Crime Victim Assistance. Effect of Condition: The lack of internal controls could lead to a misstatement of financial and program reports and resulted in noncompliance. Cause of Condition: The Organization did not implement an internal control process over timely reporting. Recommendation: The Organization should implement an internal control system that includes the timely submission of reports. Management Response: See corrective action plan on pages 29-31.
Finding 2023-001
Lack of approval for Expenditures (For Financial Statement activity and the Crime Victim Assistance – ALN 16.575 program) Criteria: Criteria: Section 200.303 of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a non-Federal entity to establish and maintain effective internal control over the Federal award that provides a reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with the specified guidance that requires proper segregation of duties by dividing key responsibilities among different people to reduce the risk of error or fraud. This should include separating the responsibilities for authorizing transactions, processing and recording them, reviewing the transactions, and handling any related assets. No one individual should control all key aspects of a transaction or event. In addition, this guidance also requires transactions and internal controls to be clearly documented, and the records should be properly maintained and readily available for examination. Condition: The Organization did not have an effective internal control system in place in regard to approving invoices and maintaining documentation. Nine of 40 disbursements tested did not have supporting documentation for the approval by Executive Director. Cause: The Organization did not implement an internal control process over approval of disbursements. Effect: The lack of internal controls could lead to a misstatement of financial and program reports and resulted in noncompliance. Recommendation: The organization should appropriate levels of management all review and approve all invoices and maintain the documentation of approval for each invoice. Management Response: See corrective action plan on pages 29-31.
Finding 2023-002
Reporting U.S. Department of Justice – Crime Victim Assistance – ALN 16.575 (Similar repeat finding, see 2022-003.) Criteria: 2 CFR 200 requires that internal controls over compliance exist to ensure that the Organization complies with the requirements for reporting of program results. The grant agreement with MDHHS requires quarterly performance reporting to be completed 15 days after each quarter. Condition: The Organization did not have an effective internal control system in place in regard to internal controls over compliance for reporting timely. Six of six reports tested were not submitted timely for Crime Victim Assistance. Effect of Condition: The lack of internal controls could lead to a misstatement of financial and program reports and resulted in noncompliance. Cause of Condition: The Organization did not implement an internal control process over timely reporting. Recommendation: The Organization should implement an internal control system that includes the timely submission of reports. Management Response: See corrective action plan on pages 29-31.