FAC Explorer

Audit 323201

FY End
2023-12-31
Total Expended
$1.55M
Findings
10
Programs
16
Organization: Abused Adult Resource Center (ND)
Year: 2023 Accepted: 2024-09-30
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
500432 2023-002 Material Weakness - B
500433 2023-002 Material Weakness - B
500434 2023-002 Material Weakness - B
500435 2023-002 Material Weakness - B
500436 2023-002 Material Weakness - B
1076874 2023-002 Material Weakness - B
1076875 2023-002 Material Weakness - B
1076876 2023-002 Material Weakness - B
1076877 2023-002 Material Weakness - B
1076878 2023-002 Material Weakness - B

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $284,201 - 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $192,922 - 0
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $163,407 - 0
14.218 Community Development Block Grants/entitlement Grants $94,633 - 0
16.017 Sexual Assault Services Formula Program $85,912 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $72,446 Yes 1
16.588 Violence Against Women Formula Grants $61,623 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $51,837 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $50,434 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $41,183 - 0
10.558 Child and Adult Care Food Program $12,692 - 0
16.320 Services for Trafficking Victims $8,015 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,168 - 0
93.597 Grants to States for Access and Visitation Programs $4,018 - 0
14.267 Continuum of Care Program $3,940 Yes 0
14.231 Emergency Solutions Grant Program $338 Yes 0

Contacts

Name Title Type
LX5GTVBGVEM9 Michelle Erickson Auditee
7012228370 Mindy Piatz Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the “Schedule”) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Abused Adult Resource Center has not elected to use the 10-percent de minimis cost rate as allowed under Uniform Guidance. The accompanying Schedule includes the federal grant activity of Abused Adult Resource 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 Abused Adult Resource Center it is not intended to and does not present the financial position, change in net position, or cash flows of Abused Adult Resource Center.
Title: AGENCY OR PASS THROUGH NUMBER Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (the “Schedule”) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Abused Adult Resource Center has not elected to use the 10-percent de minimis cost rate as allowed under Uniform Guidance. Abused Adult Resource Center received money passed through from multiple grantor agencies. There were no pass-through numbers identified with the grants identified above.

Finding Details

Finding 2023-002
2023-002 AL 93.671: Time and Effort Reporting – Material Weakness Criteria A key control surrounding the payroll disbursement process is the allocation of time based on time and effort reports to grants. Condition During the year, it was noted there was a methodology change for allocating payroll expenses to grants. It was also noted that timesheets for the year under audit were not available due to a change in payroll processors. Cause Supporting documentation was not available for review during the audit. Effect Approved timesheets showing hours spent per grant were not available for review. Questioned Costs $919 Context In 2023, there was a change in payroll processors. The total amount paid for payroll disbursements chosen for sampling was $24,721. Out of this amount, we were able to substantiate $23,802 of payroll disbursements. Recommendation We recommend that all approved timesheets be kept on a local server and documenting the methodology for allocating payroll expenses that are reimbursed by grant funds. View of Responsible Officials and Planned Corrective Actions The Abused Adult Resource Center’s payroll allocations for grants will be documented on timesheets and the hard copies will be filed or scanned onto a local drive kept by the Center. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002 AL 93.671: Time and Effort Reporting – Material Weakness Criteria A key control surrounding the payroll disbursement process is the allocation of time based on time and effort reports to grants. Condition During the year, it was noted there was a methodology change for allocating payroll expenses to grants. It was also noted that timesheets for the year under audit were not available due to a change in payroll processors. Cause Supporting documentation was not available for review during the audit. Effect Approved timesheets showing hours spent per grant were not available for review. Questioned Costs $919 Context In 2023, there was a change in payroll processors. The total amount paid for payroll disbursements chosen for sampling was $24,721. Out of this amount, we were able to substantiate $23,802 of payroll disbursements. Recommendation We recommend that all approved timesheets be kept on a local server and documenting the methodology for allocating payroll expenses that are reimbursed by grant funds. View of Responsible Officials and Planned Corrective Actions The Abused Adult Resource Center’s payroll allocations for grants will be documented on timesheets and the hard copies will be filed or scanned onto a local drive kept by the Center. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002 AL 93.671: Time and Effort Reporting – Material Weakness Criteria A key control surrounding the payroll disbursement process is the allocation of time based on time and effort reports to grants. Condition During the year, it was noted there was a methodology change for allocating payroll expenses to grants. It was also noted that timesheets for the year under audit were not available due to a change in payroll processors. Cause Supporting documentation was not available for review during the audit. Effect Approved timesheets showing hours spent per grant were not available for review. Questioned Costs $919 Context In 2023, there was a change in payroll processors. The total amount paid for payroll disbursements chosen for sampling was $24,721. Out of this amount, we were able to substantiate $23,802 of payroll disbursements. Recommendation We recommend that all approved timesheets be kept on a local server and documenting the methodology for allocating payroll expenses that are reimbursed by grant funds. View of Responsible Officials and Planned Corrective Actions The Abused Adult Resource Center’s payroll allocations for grants will be documented on timesheets and the hard copies will be filed or scanned onto a local drive kept by the Center. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002 AL 93.671: Time and Effort Reporting – Material Weakness Criteria A key control surrounding the payroll disbursement process is the allocation of time based on time and effort reports to grants. Condition During the year, it was noted there was a methodology change for allocating payroll expenses to grants. It was also noted that timesheets for the year under audit were not available due to a change in payroll processors. Cause Supporting documentation was not available for review during the audit. Effect Approved timesheets showing hours spent per grant were not available for review. Questioned Costs $919 Context In 2023, there was a change in payroll processors. The total amount paid for payroll disbursements chosen for sampling was $24,721. Out of this amount, we were able to substantiate $23,802 of payroll disbursements. Recommendation We recommend that all approved timesheets be kept on a local server and documenting the methodology for allocating payroll expenses that are reimbursed by grant funds. View of Responsible Officials and Planned Corrective Actions The Abused Adult Resource Center’s payroll allocations for grants will be documented on timesheets and the hard copies will be filed or scanned onto a local drive kept by the Center. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002 AL 93.671: Time and Effort Reporting – Material Weakness Criteria A key control surrounding the payroll disbursement process is the allocation of time based on time and effort reports to grants. Condition During the year, it was noted there was a methodology change for allocating payroll expenses to grants. It was also noted that timesheets for the year under audit were not available due to a change in payroll processors. Cause Supporting documentation was not available for review during the audit. Effect Approved timesheets showing hours spent per grant were not available for review. Questioned Costs $919 Context In 2023, there was a change in payroll processors. The total amount paid for payroll disbursements chosen for sampling was $24,721. Out of this amount, we were able to substantiate $23,802 of payroll disbursements. Recommendation We recommend that all approved timesheets be kept on a local server and documenting the methodology for allocating payroll expenses that are reimbursed by grant funds. View of Responsible Officials and Planned Corrective Actions The Abused Adult Resource Center’s payroll allocations for grants will be documented on timesheets and the hard copies will be filed or scanned onto a local drive kept by the Center. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002 AL 93.671: Time and Effort Reporting – Material Weakness Criteria A key control surrounding the payroll disbursement process is the allocation of time based on time and effort reports to grants. Condition During the year, it was noted there was a methodology change for allocating payroll expenses to grants. It was also noted that timesheets for the year under audit were not available due to a change in payroll processors. Cause Supporting documentation was not available for review during the audit. Effect Approved timesheets showing hours spent per grant were not available for review. Questioned Costs $919 Context In 2023, there was a change in payroll processors. The total amount paid for payroll disbursements chosen for sampling was $24,721. Out of this amount, we were able to substantiate $23,802 of payroll disbursements. Recommendation We recommend that all approved timesheets be kept on a local server and documenting the methodology for allocating payroll expenses that are reimbursed by grant funds. View of Responsible Officials and Planned Corrective Actions The Abused Adult Resource Center’s payroll allocations for grants will be documented on timesheets and the hard copies will be filed or scanned onto a local drive kept by the Center. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002 AL 93.671: Time and Effort Reporting – Material Weakness Criteria A key control surrounding the payroll disbursement process is the allocation of time based on time and effort reports to grants. Condition During the year, it was noted there was a methodology change for allocating payroll expenses to grants. It was also noted that timesheets for the year under audit were not available due to a change in payroll processors. Cause Supporting documentation was not available for review during the audit. Effect Approved timesheets showing hours spent per grant were not available for review. Questioned Costs $919 Context In 2023, there was a change in payroll processors. The total amount paid for payroll disbursements chosen for sampling was $24,721. Out of this amount, we were able to substantiate $23,802 of payroll disbursements. Recommendation We recommend that all approved timesheets be kept on a local server and documenting the methodology for allocating payroll expenses that are reimbursed by grant funds. View of Responsible Officials and Planned Corrective Actions The Abused Adult Resource Center’s payroll allocations for grants will be documented on timesheets and the hard copies will be filed or scanned onto a local drive kept by the Center. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002 AL 93.671: Time and Effort Reporting – Material Weakness Criteria A key control surrounding the payroll disbursement process is the allocation of time based on time and effort reports to grants. Condition During the year, it was noted there was a methodology change for allocating payroll expenses to grants. It was also noted that timesheets for the year under audit were not available due to a change in payroll processors. Cause Supporting documentation was not available for review during the audit. Effect Approved timesheets showing hours spent per grant were not available for review. Questioned Costs $919 Context In 2023, there was a change in payroll processors. The total amount paid for payroll disbursements chosen for sampling was $24,721. Out of this amount, we were able to substantiate $23,802 of payroll disbursements. Recommendation We recommend that all approved timesheets be kept on a local server and documenting the methodology for allocating payroll expenses that are reimbursed by grant funds. View of Responsible Officials and Planned Corrective Actions The Abused Adult Resource Center’s payroll allocations for grants will be documented on timesheets and the hard copies will be filed or scanned onto a local drive kept by the Center. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002 AL 93.671: Time and Effort Reporting – Material Weakness Criteria A key control surrounding the payroll disbursement process is the allocation of time based on time and effort reports to grants. Condition During the year, it was noted there was a methodology change for allocating payroll expenses to grants. It was also noted that timesheets for the year under audit were not available due to a change in payroll processors. Cause Supporting documentation was not available for review during the audit. Effect Approved timesheets showing hours spent per grant were not available for review. Questioned Costs $919 Context In 2023, there was a change in payroll processors. The total amount paid for payroll disbursements chosen for sampling was $24,721. Out of this amount, we were able to substantiate $23,802 of payroll disbursements. Recommendation We recommend that all approved timesheets be kept on a local server and documenting the methodology for allocating payroll expenses that are reimbursed by grant funds. View of Responsible Officials and Planned Corrective Actions The Abused Adult Resource Center’s payroll allocations for grants will be documented on timesheets and the hard copies will be filed or scanned onto a local drive kept by the Center. Indication of Repeat Finding This is a new finding in the current year.
Finding 2023-002
2023-002 AL 93.671: Time and Effort Reporting – Material Weakness Criteria A key control surrounding the payroll disbursement process is the allocation of time based on time and effort reports to grants. Condition During the year, it was noted there was a methodology change for allocating payroll expenses to grants. It was also noted that timesheets for the year under audit were not available due to a change in payroll processors. Cause Supporting documentation was not available for review during the audit. Effect Approved timesheets showing hours spent per grant were not available for review. Questioned Costs $919 Context In 2023, there was a change in payroll processors. The total amount paid for payroll disbursements chosen for sampling was $24,721. Out of this amount, we were able to substantiate $23,802 of payroll disbursements. Recommendation We recommend that all approved timesheets be kept on a local server and documenting the methodology for allocating payroll expenses that are reimbursed by grant funds. View of Responsible Officials and Planned Corrective Actions The Abused Adult Resource Center’s payroll allocations for grants will be documented on timesheets and the hard copies will be filed or scanned onto a local drive kept by the Center. Indication of Repeat Finding This is a new finding in the current year.