FAC Explorer

Audit 332431

FY End
2024-06-30
Total Expended
$2.98M
Findings
2
Programs
9
Organization: Boston Area Rape Crisis Center, Inc. (MA)
Year: 2024 Accepted: 2024-12-13
Auditor: Kelly Vitale Raffol LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
514236 2024-001 Significant Deficiency - L
1090678 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $2.03M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $450,000 - 0
16.889 Grants for Outreach and Services to Underserved Populations $150,950 - 0
16.888 Consolidated and Technical Assistance Grant Program to Address Children and Youth Experiencing Domestic and Sexual Violence and Engage Men and Boys As Allies $83,178 - 0
16.017 Sexual Assault Services Formula Program $75,000 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $63,220 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $50,781 - 0
16.588 Violence Against Women Formula Grants $25,917 - 0
93.991 Preventive Health and Health Services Block Grant $6,000 - 0

Contacts

Name Title Type
ZXQUFAQLFFW5 Peter Fernandes Auditee
6174928306 Robert Marquart Auditor
No contacts on file

Notes to SEFA

Title: Note 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, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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: The Organization has an approved indirect cost rate by the cognizant agency. The accompanying schedule of expenditures of Federal awards (the Schedule) includes the federal grant activity of Boston Area Rape Crisis Center, Inc. (the Organization) under programs of federal government for the year ended June 30, 2024. 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 Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Note 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, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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: The Organization has an approved indirect cost rate by the cognizant agency. (a) 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, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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. (b) Pass-through entity identifying numbers are presented where available.
Title: Note 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, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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: The Organization has an approved indirect cost rate by the cognizant agency. The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 4. Pass-Through State Agencies 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, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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: The Organization has an approved indirect cost rate by the cognizant agency. Expenditures of Federal awards for funds passed through State agencies are based on information provided by the Commonwealth of Massachusetts Operational Services Division.

Finding Details

Finding 2024-001
Section II Findings – Financial Statement Audit: No findings were noted for the year ended June 30, 2024. Section III Findings and Questioned Costs – Major Federal Award Programs Audit: 2024-001 Significant Deficiency in Internal Control over compliance related to reporting the Federal Audit Clearinghouse Data Collection Form (FAC). Federal Program: US Department of Justice, passed through the Commonwealth of Massachusetts Office for Victim Assistance. Contract No. 2019-V2-GX-0027 AL Number 16.575. Criteria: 2 CFR 200.512 (a) requires recipients expending $750,000 or more in Federal awards during the fiscal year to submit the FAC and reporting package within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The Federal Audit Clearinghouse Data Collection form was not filed for the fiscal year ended June 30, 2023 within the time period described above in accordance with 2 CFR 200.512 (a). Cause: The FAC Data Collection filing website was subject to significant changes which were unfamiliar to the Organization. In particular, the website used to notify the Organization and the auditee via email that signatures were required. This procedure has ceased. It is now incumbent on the auditor to notify the auditee of the auditor certification. The responsibility for the final filing then transfers to the auditee. Effect: Noncompliance with 2 CFR 200.512 (a), could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements as a result of the change in the filing procedures. Repeat: This is not a repeat finding. Recommendation: Once the Organization was clear on the newly updated procedures for filing, they were enacted. Our recommendation is to document the process in the accounting policy and procedure manual. Views of Responsible Officials: Management agrees and has incorporated this procedure into the accounting manual. Corrective Action Plan: (unaudited): We agree with the recommendation and have updated the accounting manual. It should also be noted that the Organization has never filed late and has only had this happen once in the history of the Organization which is concurrent with the change in the FAC website update. Summarized Schedule of Prior Year Findings: Section II Findings – Financial Statement Audit: No findings were noted for the year ended June 30, 2023. Section III Findings and Questioned Costs – Major Federal Award Programs Audit: No findings were noted for the year ended June 30, 2023.
Finding 2024-001
Section II Findings – Financial Statement Audit: No findings were noted for the year ended June 30, 2024. Section III Findings and Questioned Costs – Major Federal Award Programs Audit: 2024-001 Significant Deficiency in Internal Control over compliance related to reporting the Federal Audit Clearinghouse Data Collection Form (FAC). Federal Program: US Department of Justice, passed through the Commonwealth of Massachusetts Office for Victim Assistance. Contract No. 2019-V2-GX-0027 AL Number 16.575. Criteria: 2 CFR 200.512 (a) requires recipients expending $750,000 or more in Federal awards during the fiscal year to submit the FAC and reporting package within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The Federal Audit Clearinghouse Data Collection form was not filed for the fiscal year ended June 30, 2023 within the time period described above in accordance with 2 CFR 200.512 (a). Cause: The FAC Data Collection filing website was subject to significant changes which were unfamiliar to the Organization. In particular, the website used to notify the Organization and the auditee via email that signatures were required. This procedure has ceased. It is now incumbent on the auditor to notify the auditee of the auditor certification. The responsibility for the final filing then transfers to the auditee. Effect: Noncompliance with 2 CFR 200.512 (a), could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements as a result of the change in the filing procedures. Repeat: This is not a repeat finding. Recommendation: Once the Organization was clear on the newly updated procedures for filing, they were enacted. Our recommendation is to document the process in the accounting policy and procedure manual. Views of Responsible Officials: Management agrees and has incorporated this procedure into the accounting manual. Corrective Action Plan: (unaudited): We agree with the recommendation and have updated the accounting manual. It should also be noted that the Organization has never filed late and has only had this happen once in the history of the Organization which is concurrent with the change in the FAC website update. Summarized Schedule of Prior Year Findings: Section II Findings – Financial Statement Audit: No findings were noted for the year ended June 30, 2023. Section III Findings and Questioned Costs – Major Federal Award Programs Audit: No findings were noted for the year ended June 30, 2023.