FAC Explorer

Audit 314588

FY End
2023-12-31
Total Expended
$1.39M
Findings
2
Programs
3
Organization: Center for Children & Youth Justice (WA)
Year: 2023 Accepted: 2024-07-08
Auditor: Clark Nuber P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
477906 2023-001 Significant Deficiency - P
1054348 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
16.045 Community-Based Violence Intervention and Prevention Initiative $592,659 Yes 1
93.110 Maternal and Child Health Federal Consolidated Programs $575,025 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $226,627 - 0

Contacts

Name Title Type
LSKMGWH8QEJ9 Rachel Sottile Auditee
2066967503 Troy Rector Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: Note 2 - Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles 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: Note 3 - Indirect Cost Rate The Center 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 the Center for Children & Youth Justice (the Center) under programs of the federal government for the year ended December 31, 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 the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: Note 2 - Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles 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: Note 3 - Indirect Cost Rate The Center 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 cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note 3 - Indirect Cost Rate Accounting Policies: Note 2 - Summary of Significant Accounting Policies Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles 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: Note 3 - Indirect Cost Rate The Center has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Center has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Finding 2023-001 Significant deficiency in internal control over compliance related to reporting. Federal Agency: U.S. Department of Justice Program Title: Community Based Violence Intervention and Prevention Initiative Assistance Listing Number: 16.045 Project Number: 15PBJA-22-GG-04749-MUMU Award Period: October 1, 2022 - September 30, 2025 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 Code of Federal Regulations (CFR) Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register the covered subawards in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report the required subaward data no later than the last day of the month following the month the subaward was made. Condition/Context for Evaluation During the year ended December 31, 2023, Center for Children & Youth Justice completed the required subaward data submission in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) though the subaward data was not submitted within the timing requirements of the Transparency Act. Effect or Potential Effect Center for Children & Youth Justice did not comply with the timeliness component of the subaward reporting requirements as specified in 2 CFR 170. Questioned Costs Not applicable. Cause Internal controls were not designed adequately to ensure timely reporting in the FSRS. Repeat Finding No Recommendation We recommend that Center for Children & Youth Justice implement the necessary internal controls to ensure required reporting is made in the FSRS within the timing requirements. Views of Responsible Officials Management agrees and has provided the corrective action plan following the Single Audit Report.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal control over compliance related to reporting. Federal Agency: U.S. Department of Justice Program Title: Community Based Violence Intervention and Prevention Initiative Assistance Listing Number: 16.045 Project Number: 15PBJA-22-GG-04749-MUMU Award Period: October 1, 2022 - September 30, 2025 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 Code of Federal Regulations (CFR) Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register the covered subawards in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report the required subaward data no later than the last day of the month following the month the subaward was made. Condition/Context for Evaluation During the year ended December 31, 2023, Center for Children & Youth Justice completed the required subaward data submission in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) though the subaward data was not submitted within the timing requirements of the Transparency Act. Effect or Potential Effect Center for Children & Youth Justice did not comply with the timeliness component of the subaward reporting requirements as specified in 2 CFR 170. Questioned Costs Not applicable. Cause Internal controls were not designed adequately to ensure timely reporting in the FSRS. Repeat Finding No Recommendation We recommend that Center for Children & Youth Justice implement the necessary internal controls to ensure required reporting is made in the FSRS within the timing requirements. Views of Responsible Officials Management agrees and has provided the corrective action plan following the Single Audit Report.