FAC Explorer

Audit 341140

FY End
2024-06-30
Total Expended
$937,259
Findings
6
Programs
9
Organization: Domestic Violence Crisis Center (ND)
Year: 2024 Accepted: 2025-02-04
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
521183 2024-004 Significant Deficiency - B
521184 2024-005 Significant Deficiency - C
521185 2024-006 Significant Deficiency - B
1097625 2024-004 Significant Deficiency - B
1097626 2024-005 Significant Deficiency - C
1097627 2024-006 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $307,739 Yes 2
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $271,083 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $79,772 - 0
16.017 Sexual Assault Services Formula Program $76,855 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $59,116 - 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $54,597 - 0
93.591 Family Violence Prevention and Services/state Domestic Violence Coalitions $40,482 - 0
16.588 Violence Against Women Formula Grants $33,708 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $13,907 - 0

Contacts

Name Title Type
NW5MXGLHY125 Jill McDonald Auditee
7018522258 Nicole Heldstab Auditor
No contacts on file

Notes to SEFA

Title: Note 3 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: Domestic Violence Crisis Center, Inc. has not elected to use the 10-percent de minimis cost rate as allowed under the Uniform Guidance. The accompanying schedule includes the federal award activity of Domestic Violence Crisis Center, Inc. under programs of the 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 operations of Domestic Violence Crisis Center, Inc., it is not intended to and does not present the financial position, change in net position, or cash flows of Domestic Violence Crisis Center, Inc.
Title: Note 4 Financial Statement Reconciliation 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: Domestic Violence Crisis Center, Inc. has not elected to use the 10-percent de minimis cost rate as allowed under the Uniform Guidance. Federal and state grant revenue per the statement of activities for the year ended June 30, 2024, has been reconciled to the total federal expenditures per the schedule of expenditures of federal awards as follows: See the Notes to the SEFA for chart/table.

Finding Details

Finding 2024-004
2024-004 – North Dakota Department of Corrections and Rehabilitation – Crime Victim Assistance (16.575) Criteria: An appropriate system of internal controls requires that the Center comply with the requirements of the compliance supplement and request reimbursement only for allowable activities and costs. Condition: During our single audit testing of AL 16.575 Crime Victim Assistance, it was noted that there was no documentation of review and approval on invoices paid by the Center. All seven invoices selected for testing had no documentation of review and approval on invoices. Cause: The Center did not document its review of invoices but rather reviewed invoices when signing checks. Questioned Costs: There were no questioned costs associated with this finding. Effect: Expenses could be improperly coded to the grant. Recommendation: We recommend that all invoices paid by the Center be approved and documented as reviewed by management. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding. See corrective action plan item 2024-004. Indication of repeat finding: This is not a repeat finding.
Finding 2024-005
2024-005 – North Dakota Department of Corrections and Rehabilitation – Crime Victim Assistance (16.575) Criteria: An appropriate system of internal controls requires that the Center comply with the requirements of the compliance supplement and request reimbursement only for allowable activities and costs. Condition: During our single audit testing of AL 16.575 Crime Victim Assistance, it was noted that there was no documentation of review and approval on one of the three reimbursement requests selected for testing. Cause: The Center did not document its review of reimbursement requests. Questioned Costs: There were no questioned costs associated with this finding. Effect: Expenses could be improperly coded to the grant. Recommendation: We recommend that all reimbursements requests be approved and documented as reviewed by management. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding. See corrective action plan item 2024-005. Indication of repeat finding: This is not a repeat finding.
Finding 2024-006
2024-006 – North Dakota Department of Health and Human Services – Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services (93.671) Criteria: An appropriate system of internal controls requires that the Center comply with the requirements of the compliance supplement and request reimbursement only for allowable activities and costs. Condition: During our single audit testing of AL 93.671 Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services, it was noted that there was no documentation of review and approval on invoices paid by the Center. We selected 13 invoices for testing. 11 invoices had no documentation of review and approval. Cause: The Center did not document its review of invoices but rather reviewed invoices when signing checks. Questioned Costs: There were no questioned costs associated with this finding. Effect: Expenses could be improperly coded to the grant. Recommendation: We recommend that all invoices paid by the Center be approved and documented as reviewed by management. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding. See corrective action plan item 2024-006. Indication of repeat finding: This is not a repeat finding.
Finding 2024-004
2024-004 – North Dakota Department of Corrections and Rehabilitation – Crime Victim Assistance (16.575) Criteria: An appropriate system of internal controls requires that the Center comply with the requirements of the compliance supplement and request reimbursement only for allowable activities and costs. Condition: During our single audit testing of AL 16.575 Crime Victim Assistance, it was noted that there was no documentation of review and approval on invoices paid by the Center. All seven invoices selected for testing had no documentation of review and approval on invoices. Cause: The Center did not document its review of invoices but rather reviewed invoices when signing checks. Questioned Costs: There were no questioned costs associated with this finding. Effect: Expenses could be improperly coded to the grant. Recommendation: We recommend that all invoices paid by the Center be approved and documented as reviewed by management. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding. See corrective action plan item 2024-004. Indication of repeat finding: This is not a repeat finding.
Finding 2024-005
2024-005 – North Dakota Department of Corrections and Rehabilitation – Crime Victim Assistance (16.575) Criteria: An appropriate system of internal controls requires that the Center comply with the requirements of the compliance supplement and request reimbursement only for allowable activities and costs. Condition: During our single audit testing of AL 16.575 Crime Victim Assistance, it was noted that there was no documentation of review and approval on one of the three reimbursement requests selected for testing. Cause: The Center did not document its review of reimbursement requests. Questioned Costs: There were no questioned costs associated with this finding. Effect: Expenses could be improperly coded to the grant. Recommendation: We recommend that all reimbursements requests be approved and documented as reviewed by management. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding. See corrective action plan item 2024-005. Indication of repeat finding: This is not a repeat finding.
Finding 2024-006
2024-006 – North Dakota Department of Health and Human Services – Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services (93.671) Criteria: An appropriate system of internal controls requires that the Center comply with the requirements of the compliance supplement and request reimbursement only for allowable activities and costs. Condition: During our single audit testing of AL 93.671 Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services, it was noted that there was no documentation of review and approval on invoices paid by the Center. We selected 13 invoices for testing. 11 invoices had no documentation of review and approval. Cause: The Center did not document its review of invoices but rather reviewed invoices when signing checks. Questioned Costs: There were no questioned costs associated with this finding. Effect: Expenses could be improperly coded to the grant. Recommendation: We recommend that all invoices paid by the Center be approved and documented as reviewed by management. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding. See corrective action plan item 2024-006. Indication of repeat finding: This is not a repeat finding.