FAC Explorer

Audit 332994

FY End
2023-09-30
Total Expended
$812,970
Findings
6
Programs
4
Organization: Rape Crisis Center of Collin County (TX)
Year: 2023 Accepted: 2024-12-17
Auditor: Sutton Frost Cary LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
514624 2023-001 Significant Deficiency - B
514625 2023-002 Material Weakness - B
514626 2023-003 Significant Deficiency - B
1091066 2023-001 Significant Deficiency - B
1091067 2023-002 Material Weakness - B
1091068 2023-003 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $507,308 Yes 3
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $175,000 - 0
16.588 Violence Against Women Formula Grants $92,543 - 0
93.991 Preventive Health and Health Services Block Grant $38,119 - 0

Contacts

Name Title Type
M8G1LPB8ACF9 Tana Rice Auditee
4699460303 Kim Crawford Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Rape Crisis Center of Collin County dba The Turning Point (Organization) and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the audit 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 only presents a selected portion of the operations of the Organization, it is not intended and does not present the financial position, changes in net assets, or cash flows of the Organization. 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has not 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 (Schedule) includes the federal grant activity of Rape Crisis Center of Collin County dba The Turning Point (Organization) and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the audit 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 only presents a selected portion of the operations of the Organization, it is not intended and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Rape Crisis Center of Collin County dba The Turning Point (Organization) and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the audit 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 only presents a selected portion of the operations of the Organization, it is not intended and does not present the financial position, changes in net assets, or cash flows of the Organization. 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Finding 2023‐001: Allowable costs – Significant deficiency in internal controls over compliance. Coronavirus State and Local Fiscal Recovery Funds ALN 21.027. Criteria: Section 200 of the Code of Federal Regulations requires recipients to implement robust internal controls to ensure compliance with cost principles for all transactions charged to the grant. The Organization’s control policies state that all credit card charges are to be reviewed by management prior to the monthly statement being paid. Condition: During allowable cost testing for federal grants, 4 out of the 25 samples tested did not have documented approval from management of the charges on the credit card statement prior to payment. Cause:  Due  to  oversight,  management  of  the  Organization  missed  approving  charges  on  two  credit card statements during the year. Effect: The Organization’s reporting of allowable costs is not fully documented in accordance with its internal control procedures over compliance. Recommendation:  Management  should  implement  controls  related  to  documentation  of  approval for all transactions prior to the expense being paid to the grant. Management’s Response: See corrective action plan.
Finding 2023-002
Finding 2023‐002: Allowable costs – Material weakness over internal controls over compliance and compliance finding. Coronavirus State and Local Fiscal Recovery Funds ALN 21.027. Criteria:  Section  200  of  the  Code  of  Federal  Regulations  requires  recipients  to  have  a  cost  allocation plan in place for allocated costs that is consistently followed and supported. Condition: During allowable cost testing for federal grants, 19 out of 25 samples were not 100% charged to the grant and were not supported by a cost allocation plan for how the percentages charged to the grant were determined. Cause: Turnover in the Organization and lack of knowledge of allocated cost requirements. Recommendation:  In  order  to  comply  with  the  Uniform  Guidance  federal  regulations,  we recommend a cost allocation methodology is put in place that is easy to follow and consistently applied throughout the  year. In addition, support of all calculations should be kept on file to document how the allocation was determined. Management’s response: See corrective action plan.
Finding 2023-003
Finding 2023‐003: Allowable costs – Significant deficiency over internal controls over compliance and compliance finding. Coronavirus State and Local Fiscal Recovery Funds ALN 21.027. Criteria:  The  Uniform  Guidance  requires  that  costs  be  adequately  documented.  The  Organization’s internal control procedures over compliance specify that all employees’ timesheets and hours agree to the payroll register and to the amount allocated to grant activities. Condition: During allowable cost testing for federal grants, for 1 of the 25 payroll transactions tested, the amount of time charged to the grant did not agree to the employee's timesheet. The amount of time that was charged to the grant was greater than what was approved to be charged to the grant per the employee’s timesheet hours and grant budget allocations. Cause: This was due to a input error with the employees percentage charged to the grant for the year. Effect: The employee’s payroll was not accurately allocated to the grant based on actual time and effort. Questioned costs: None. Recommendation: Hours worked towards the grant on the approved timesheet should be used to  determine  how  much  of  the  employee’s  time  is  charged  to  the  grant.  Requests  for  reimbursement should reviewed in detail to ensure all payroll costs are properly supported by time sheets. Management’s response: See corrective action plan.
Finding 2023-001
Finding 2023‐001: Allowable costs – Significant deficiency in internal controls over compliance. Coronavirus State and Local Fiscal Recovery Funds ALN 21.027. Criteria: Section 200 of the Code of Federal Regulations requires recipients to implement robust internal controls to ensure compliance with cost principles for all transactions charged to the grant. The Organization’s control policies state that all credit card charges are to be reviewed by management prior to the monthly statement being paid. Condition: During allowable cost testing for federal grants, 4 out of the 25 samples tested did not have documented approval from management of the charges on the credit card statement prior to payment. Cause:  Due  to  oversight,  management  of  the  Organization  missed  approving  charges  on  two  credit card statements during the year. Effect: The Organization’s reporting of allowable costs is not fully documented in accordance with its internal control procedures over compliance. Recommendation:  Management  should  implement  controls  related  to  documentation  of  approval for all transactions prior to the expense being paid to the grant. Management’s Response: See corrective action plan.
Finding 2023-002
Finding 2023‐002: Allowable costs – Material weakness over internal controls over compliance and compliance finding. Coronavirus State and Local Fiscal Recovery Funds ALN 21.027. Criteria:  Section  200  of  the  Code  of  Federal  Regulations  requires  recipients  to  have  a  cost  allocation plan in place for allocated costs that is consistently followed and supported. Condition: During allowable cost testing for federal grants, 19 out of 25 samples were not 100% charged to the grant and were not supported by a cost allocation plan for how the percentages charged to the grant were determined. Cause: Turnover in the Organization and lack of knowledge of allocated cost requirements. Recommendation:  In  order  to  comply  with  the  Uniform  Guidance  federal  regulations,  we recommend a cost allocation methodology is put in place that is easy to follow and consistently applied throughout the  year. In addition, support of all calculations should be kept on file to document how the allocation was determined. Management’s response: See corrective action plan.
Finding 2023-003
Finding 2023‐003: Allowable costs – Significant deficiency over internal controls over compliance and compliance finding. Coronavirus State and Local Fiscal Recovery Funds ALN 21.027. Criteria:  The  Uniform  Guidance  requires  that  costs  be  adequately  documented.  The  Organization’s internal control procedures over compliance specify that all employees’ timesheets and hours agree to the payroll register and to the amount allocated to grant activities. Condition: During allowable cost testing for federal grants, for 1 of the 25 payroll transactions tested, the amount of time charged to the grant did not agree to the employee's timesheet. The amount of time that was charged to the grant was greater than what was approved to be charged to the grant per the employee’s timesheet hours and grant budget allocations. Cause: This was due to a input error with the employees percentage charged to the grant for the year. Effect: The employee’s payroll was not accurately allocated to the grant based on actual time and effort. Questioned costs: None. Recommendation: Hours worked towards the grant on the approved timesheet should be used to  determine  how  much  of  the  employee’s  time  is  charged  to  the  grant.  Requests  for  reimbursement should reviewed in detail to ensure all payroll costs are properly supported by time sheets. Management’s response: See corrective action plan.