FAC Explorer

Audit 319441

FY End
2023-06-30
Total Expended
$979,776
Findings
10
Programs
7
Organization: Valencia Shelter for Victims of Domestic Violence (NM)
Year: 2023 Accepted: 2024-09-12
Auditor: Hinkle + Landers

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
496648 2023-002 Material Weakness Yes F
496649 2023-003 Material Weakness Yes B
496650 2023-004 Material Weakness Yes H
496651 2023-005 Significant Deficiency Yes N
496652 2023-006 - - P
1073090 2023-002 Material Weakness Yes F
1073091 2023-003 Material Weakness Yes B
1073092 2023-004 Material Weakness Yes H
1073093 2023-005 Significant Deficiency Yes N
1073094 2023-006 - - P

Programs

ALN Program Spent Major Findings
14.267 Continuum of Care Program $434,782 Yes 5
16.575 Crime Victim Assistance $221,266 - 0
14.231 Emergency Solutions Grant Program $134,382 - 0
99.671 Family Prevention Services Act $69,089 - 0
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $58,257 - 0
16.017 Sexual Assault Services Formula Program $32,000 - 0
99.497 Family Violence Prevention Services Act Grant (arpa-Sa) $30,000 - 0

Contacts

Name Title Type
HK2GWVHRKD93 Stephanie Wood Auditee
5055653100 Patrycja J Kempa Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Valencia Shelter for Victims of Domestic Violence and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: VSS has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Valencia Shelter for Victims of Domestic Violence and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: Non-cash assistance Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Valencia Shelter for Victims of Domestic Violence and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: VSS has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. None
Title: Loans Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Valencia Shelter for Victims of Domestic Violence and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: VSS has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. VSS did not expend federal awards related to loans or loan guarantees during the year. In addition, the organization did not have a loan balance outstanding.
Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Valencia Shelter for Victims of Domestic Violence and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: VSS has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The organization did not provide any federal awards to subrecipients during the year.
Title: Deminimis indirect cost rate Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Valencia Shelter for Victims of Domestic Violence and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: VSS has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. VSS has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Statement of Condition During our testing, we noted that VSS internal controls were not sufficient or were not operating as designed to meet the federal requirements. VSS’s capital asset records were incomplete and had not been reconciled with the physical inventory conducted by each department. Additionally, the auditor proposed material adjustments to record capital assets that had been improperly expensed. Also, VSS does not have an annual certified inventory list, signed by the management. Context The issues below were noted for both programs tested: • During our testwork we noted no physical inventory was taken during the fiscal year ended June 30, 2023. • The fixed asset listing does not contain the required information to properly identify purchases with federal funds. • VSS does not currently tag all assets purchased with federal monies. • VSS does not have controls in place to track purchases with federal funds on a spreadsheet or something similar.
Finding 2023-003
Condition During our testing, we noted VSS’s internal controls were not sufficient or were not operating as designed in order to document approval of allowable costs principals.
Finding 2023-004
Statement of Condition During our testing, we noted VSS did not comply with the period of performance requirements.
Finding 2023-005
Statement of Condition During our testing, we noted that VSS internal controls surrounding fair market rent did not comply with the program requirements. Specifically, in our examination of the special provision for fair market rent, we noted that VSS’s assessment of the fair market rent for one unit was based on higher square footage than the apartment which was actually rented. Additionally, we noted that for two units, the certification was not completed properly. Finally, the rent for one unit was higher than the documented applicable Payment Standard without an explanation.
Finding 2023-006
Statement of Condition VSS has yet to submit the Data Collection Form as required by Uniform Guidance. The form is due no more than 9 months after the close of the fiscal year under audit.
Finding 2023-002
Statement of Condition During our testing, we noted that VSS internal controls were not sufficient or were not operating as designed to meet the federal requirements. VSS’s capital asset records were incomplete and had not been reconciled with the physical inventory conducted by each department. Additionally, the auditor proposed material adjustments to record capital assets that had been improperly expensed. Also, VSS does not have an annual certified inventory list, signed by the management. Context The issues below were noted for both programs tested: • During our testwork we noted no physical inventory was taken during the fiscal year ended June 30, 2023. • The fixed asset listing does not contain the required information to properly identify purchases with federal funds. • VSS does not currently tag all assets purchased with federal monies. • VSS does not have controls in place to track purchases with federal funds on a spreadsheet or something similar.
Finding 2023-003
Condition During our testing, we noted VSS’s internal controls were not sufficient or were not operating as designed in order to document approval of allowable costs principals.
Finding 2023-004
Statement of Condition During our testing, we noted VSS did not comply with the period of performance requirements.
Finding 2023-005
Statement of Condition During our testing, we noted that VSS internal controls surrounding fair market rent did not comply with the program requirements. Specifically, in our examination of the special provision for fair market rent, we noted that VSS’s assessment of the fair market rent for one unit was based on higher square footage than the apartment which was actually rented. Additionally, we noted that for two units, the certification was not completed properly. Finally, the rent for one unit was higher than the documented applicable Payment Standard without an explanation.
Finding 2023-006
Statement of Condition VSS has yet to submit the Data Collection Form as required by Uniform Guidance. The form is due no more than 9 months after the close of the fiscal year under audit.