FAC Explorer

Audit 326650

FY End
2022-06-30
Total Expended
$1.01M
Findings
2
Programs
8
Organization: Shenandoah Women's Center Inc. D/b/a Eastern Panhandle Empowerment Ctr (WV)
Year: 2022 Accepted: 2024-10-30
Auditor: Smith Elliott Kearns & Company LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504194 2022-006 Material Weakness Yes ABH
1080636 2022-006 Material Weakness Yes ABH

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $154,352 Yes 1
14.267 Continuum of Care Program $64,555 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $38,556 - 0
16.017 Sexual Assault Services Formula Program $35,648 - 0
93.126 Rape Prevention Education $26,734 - 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $12,931 - 0
14.218 Community Development Block Grants/entitlement Grants $5,000 - 0
97.024 Emergency Food and Shelter National Board Program $4,500 - 0

Contacts

Name Title Type
HJUVGLBRM2A6 Katie Spriggs Auditee
3042638522 Timothy E. Peters, CPA Auditor
No contacts on file

Notes to SEFA

Title: SINGLE AUDIT OVERVIEW Accounting Policies: The Single Audit is the performance of a uniform audit of Shenandoah Women's Center, Inc. d/b/a Eastern Panhandle Empowerment Center’s federal grants in conjunction with the annual audit of the basic financial statements. The information in the Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Single Audit fulfills all the Federal agencies’ audit requirements, which cover financial, compliance and internal controls. The programs tested as major programs are indicated on the Schedule of Expenditures of Federal Awards and on the Schedule of Findings and Questioned Costs and amounted to 59% of total federal award expenditures. Single audit testing procedures were performed for transactions occurring during the fiscal year ended June 30, 2022. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Shenandoah Women's Center, Inc. d/b/a Eastern Panhandle Empowerment Center and is presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. All costs charged to the grants are direct costs to the program. There are no indirect costs allocated to the programs. Management has elected not to use the 10% de minimis indirect cost rate. The programs had no subrecipients. De Minimis Rate Used: N Rate Explanation: Management has elected not to use the 10% de minimis indirect cost rate. The Single Audit is the performance of a uniform audit of Shenandoah Women's Center, Inc. d/b/a Eastern Panhandle Empowerment Center’s federal grants in conjunction with the annual audit of the basic financial statements. The information in the Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Single Audit fulfills all the Federal agencies’ audit requirements, which cover financial, compliance and internal controls. The programs tested as major programs are indicated on the Schedule of Expenditures of Federal Awards and on the Schedule of Findings and Questioned Costs and amounted to 59% of total federal award expenditures.
Title: FISCAL PERIOD AUDITED Accounting Policies: The Single Audit is the performance of a uniform audit of Shenandoah Women's Center, Inc. d/b/a Eastern Panhandle Empowerment Center’s federal grants in conjunction with the annual audit of the basic financial statements. The information in the Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Single Audit fulfills all the Federal agencies’ audit requirements, which cover financial, compliance and internal controls. The programs tested as major programs are indicated on the Schedule of Expenditures of Federal Awards and on the Schedule of Findings and Questioned Costs and amounted to 59% of total federal award expenditures. Single audit testing procedures were performed for transactions occurring during the fiscal year ended June 30, 2022. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Shenandoah Women's Center, Inc. d/b/a Eastern Panhandle Empowerment Center and is presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. All costs charged to the grants are direct costs to the program. There are no indirect costs allocated to the programs. Management has elected not to use the 10% de minimis indirect cost rate. The programs had no subrecipients. De Minimis Rate Used: N Rate Explanation: Management has elected not to use the 10% de minimis indirect cost rate. Single audit testing procedures were performed for transactions occurring during the fiscal year ended June 30, 2022.
Title: BASIS OF PRESENTATION Accounting Policies: The Single Audit is the performance of a uniform audit of Shenandoah Women's Center, Inc. d/b/a Eastern Panhandle Empowerment Center’s federal grants in conjunction with the annual audit of the basic financial statements. The information in the Schedule of Expenditures of Federal Awards is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Single Audit fulfills all the Federal agencies’ audit requirements, which cover financial, compliance and internal controls. The programs tested as major programs are indicated on the Schedule of Expenditures of Federal Awards and on the Schedule of Findings and Questioned Costs and amounted to 59% of total federal award expenditures. Single audit testing procedures were performed for transactions occurring during the fiscal year ended June 30, 2022. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Shenandoah Women's Center, Inc. d/b/a Eastern Panhandle Empowerment Center and is presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. All costs charged to the grants are direct costs to the program. There are no indirect costs allocated to the programs. Management has elected not to use the 10% de minimis indirect cost rate. The programs had no subrecipients. De Minimis Rate Used: N Rate Explanation: Management has elected not to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Shenandoah Women's Center, Inc. d/b/a Eastern Panhandle Empowerment Center and is presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. All costs charged to the grants are direct costs to the program. There are no indirect costs allocated to the programs. Management has elected not to use the 10% de minimis indirect cost rate. The programs had no subrecipients.

Finding Details

Finding 2022-006
FINDING 2022‐006 MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE ‐ RETAINING PROPER APPROVALS OF GRANT EXPENDITURES riteria: Title 2 Code of Federal Regulations Section 200.514 requires the auditor to obtain an understanding and assess the effectiveness of internal controls over federal awards. Condition: For 21 of 40 non-payroll activities tested that were charged to the grant, approval of the charge was not documented. Cause: Internal controls over the grant, specifically related to allowable activities and period of performance, were not operating effectively. Due to turnover in the business manager position, supporting documentation noting approval by someone with knowledge of the grant award was missing. Effect: Expenses could have been charged to the VOCA grant for unallowable activities or outside of the period of performance. This may have resulted in the need for the Organization to return funds, or could jeopardize future funding from this grantor. uestioned Costs: All costs tested were ultimately determined to be in compliance with the grant award; therefore, there are no questioned costs. Context: Approval of grant expenditures is a key internal control relative to federal awards. Repeat Finding: This is a repeat finding. Recommendation: We recommend that all invoices (regardless of whether they are charged to a grant) be reviewed and approved by someone with understanding of the Organization’s funding sources. Each invoice should be coded to the specific grant and/or general ledger account to which it will be applied. Approvals and coding should be obtained in writing on every invoice. For payroll charges, all payroll registers should be reviewed and approved to ensure proper allocation of payroll charges to grants. Views of Responsible Officials and Planned Corrective Action: As of October 2022, EPEC updated our grant expense approval process. As with all purchases and payroll, grant expenditures will be approved by a Director (Director team consists of: Executive Director, Director of Finance, Director of Outreach, and Director of Shelter), and when paid, will be assessed for accuracy again by EPEC’s contracted CPA. Approvals will be documented on each paper bill or electronically via email or DocuSign, when appropriate.
Finding 2022-006
FINDING 2022‐006 MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE ‐ RETAINING PROPER APPROVALS OF GRANT EXPENDITURES riteria: Title 2 Code of Federal Regulations Section 200.514 requires the auditor to obtain an understanding and assess the effectiveness of internal controls over federal awards. Condition: For 21 of 40 non-payroll activities tested that were charged to the grant, approval of the charge was not documented. Cause: Internal controls over the grant, specifically related to allowable activities and period of performance, were not operating effectively. Due to turnover in the business manager position, supporting documentation noting approval by someone with knowledge of the grant award was missing. Effect: Expenses could have been charged to the VOCA grant for unallowable activities or outside of the period of performance. This may have resulted in the need for the Organization to return funds, or could jeopardize future funding from this grantor. uestioned Costs: All costs tested were ultimately determined to be in compliance with the grant award; therefore, there are no questioned costs. Context: Approval of grant expenditures is a key internal control relative to federal awards. Repeat Finding: This is a repeat finding. Recommendation: We recommend that all invoices (regardless of whether they are charged to a grant) be reviewed and approved by someone with understanding of the Organization’s funding sources. Each invoice should be coded to the specific grant and/or general ledger account to which it will be applied. Approvals and coding should be obtained in writing on every invoice. For payroll charges, all payroll registers should be reviewed and approved to ensure proper allocation of payroll charges to grants. Views of Responsible Officials and Planned Corrective Action: As of October 2022, EPEC updated our grant expense approval process. As with all purchases and payroll, grant expenditures will be approved by a Director (Director team consists of: Executive Director, Director of Finance, Director of Outreach, and Director of Shelter), and when paid, will be assessed for accuracy again by EPEC’s contracted CPA. Approvals will be documented on each paper bill or electronically via email or DocuSign, when appropriate.