FAC Explorer

Audit 336260

FY End
2024-06-30
Total Expended
$2.68M
Findings
4
Programs
16
Organization: South Dakota Network Against Family Violence and Sexual Assault, Inc. (SD)
Year: 2024 Accepted: 2025-01-07
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517994 2024-003 Significant Deficiency - I
517995 2024-003 Significant Deficiency - I
1094436 2024-003 Significant Deficiency - I
1094437 2024-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
16.841 Voca Tribal Victim Services Set-Aside Program $372,945 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $240,807 - 0
16.021 Justice Systems Response to Families $234,376 - 0
16.524 Legal Assistance for Victims $195,556 - 0
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $170,194 - 0
93.591 Family Violence Prevention and Services/state Domestic Violence Coalitions $143,510 Yes 1
16.529 Education, Training, and Enhanced Services to End Violence Against and Abuse of Women with Disabilities $124,992 - 0
16.588 Violence Against Women Formula Grants $114,629 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $104,386 - 0
16.575 Crime Victim Assistance $87,022 - 0
16.556 State Domestic Violence and Sexual Assault Coalitions $81,851 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $70,182 - 0
16.833 National Sexual Assault Kit Initiative $53,071 - 0
93.496 Family Violence Prevention and Services/culturally Specific Domestic Violence and Sexual Violence Services $27,156 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $19,183 - 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $6,839 Yes 0

Contacts

Name Title Type
MYWMLXGKG9U3 Krista Heeren-Graber Auditee
6057310041 Stacey Nelson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting except for subrecipient expenditures, which are recorded on the cash basis. When applicable, 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 Network does not draw for indirect administrative expenses and is not permitted to use the 10% de minimis cost rate as the Network had a federally negotiated rate in the past. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of South Dakota Network Against Family Violence and Sexual Assault, Inc. (the Network) under programs of the federal government for the year ended June 30, 2024. The information 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 the Network, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Network.

Finding Details

Finding 2024-003
Department of Health and Human Services Federal Financial Assistance Listing 93.591, 2201SDSDVC, 2301SDSDVC, 2101SDSDC6, 2201SDSTC6 Family Violence Prevention and Services/State Domestic Violence Coalitions Procurement, Suspension, & Debarment Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must create and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, 2 CFR 200.320 notes for any of the procurement methods described in the section, the recipient or subrecipient must maintain and use documented procurement procedures, consistent with the standards of the section. Condition: There were two instances where the review and approval process did not identify the correct procurement method on the procurement worksheet. The correct method was used, however was not properly documented on the Organization's internal worksheet. In addition, the contracts tested did not include some of the required provisions. Cause: The Organization’s review process did not identify the errors. Effect: Without following the established procurement procedures, it is difficult to demonstrate compliance with the federal requirements. Questioned Costs: None reported Context/Sampling: There were two contracts entered into during the current year and both were tested. Repeat Finding from Prior Year(s): No Recommendation: We recommend that management review the procurement procedures with applicable employees to ensure procedures are followed going forward. In addition, we suggest management review the contract process to ensure that contracts contain all required contract provisions. Views of Responsible Officials: Management is in agreement.
Finding 2024-003
Department of Health and Human Services Federal Financial Assistance Listing 93.591, 2201SDSDVC, 2301SDSDVC, 2101SDSDC6, 2201SDSTC6 Family Violence Prevention and Services/State Domestic Violence Coalitions Procurement, Suspension, & Debarment Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must create and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, 2 CFR 200.320 notes for any of the procurement methods described in the section, the recipient or subrecipient must maintain and use documented procurement procedures, consistent with the standards of the section. Condition: There were two instances where the review and approval process did not identify the correct procurement method on the procurement worksheet. The correct method was used, however was not properly documented on the Organization's internal worksheet. In addition, the contracts tested did not include some of the required provisions. Cause: The Organization’s review process did not identify the errors. Effect: Without following the established procurement procedures, it is difficult to demonstrate compliance with the federal requirements. Questioned Costs: None reported Context/Sampling: There were two contracts entered into during the current year and both were tested. Repeat Finding from Prior Year(s): No Recommendation: We recommend that management review the procurement procedures with applicable employees to ensure procedures are followed going forward. In addition, we suggest management review the contract process to ensure that contracts contain all required contract provisions. Views of Responsible Officials: Management is in agreement.
Finding 2024-003
Department of Health and Human Services Federal Financial Assistance Listing 93.591, 2201SDSDVC, 2301SDSDVC, 2101SDSDC6, 2201SDSTC6 Family Violence Prevention and Services/State Domestic Violence Coalitions Procurement, Suspension, & Debarment Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must create and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, 2 CFR 200.320 notes for any of the procurement methods described in the section, the recipient or subrecipient must maintain and use documented procurement procedures, consistent with the standards of the section. Condition: There were two instances where the review and approval process did not identify the correct procurement method on the procurement worksheet. The correct method was used, however was not properly documented on the Organization's internal worksheet. In addition, the contracts tested did not include some of the required provisions. Cause: The Organization’s review process did not identify the errors. Effect: Without following the established procurement procedures, it is difficult to demonstrate compliance with the federal requirements. Questioned Costs: None reported Context/Sampling: There were two contracts entered into during the current year and both were tested. Repeat Finding from Prior Year(s): No Recommendation: We recommend that management review the procurement procedures with applicable employees to ensure procedures are followed going forward. In addition, we suggest management review the contract process to ensure that contracts contain all required contract provisions. Views of Responsible Officials: Management is in agreement.
Finding 2024-003
Department of Health and Human Services Federal Financial Assistance Listing 93.591, 2201SDSDVC, 2301SDSDVC, 2101SDSDC6, 2201SDSTC6 Family Violence Prevention and Services/State Domestic Violence Coalitions Procurement, Suspension, & Debarment Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must create and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, 2 CFR 200.320 notes for any of the procurement methods described in the section, the recipient or subrecipient must maintain and use documented procurement procedures, consistent with the standards of the section. Condition: There were two instances where the review and approval process did not identify the correct procurement method on the procurement worksheet. The correct method was used, however was not properly documented on the Organization's internal worksheet. In addition, the contracts tested did not include some of the required provisions. Cause: The Organization’s review process did not identify the errors. Effect: Without following the established procurement procedures, it is difficult to demonstrate compliance with the federal requirements. Questioned Costs: None reported Context/Sampling: There were two contracts entered into during the current year and both were tested. Repeat Finding from Prior Year(s): No Recommendation: We recommend that management review the procurement procedures with applicable employees to ensure procedures are followed going forward. In addition, we suggest management review the contract process to ensure that contracts contain all required contract provisions. Views of Responsible Officials: Management is in agreement.