FAC Explorer

Audit 342984

FY End
2024-09-30
Total Expended
$2.50M
Findings
2
Programs
3
Organization: Women's Refugee Commission, Inc. (NY)
Year: 2024 Accepted: 2025-02-19
Auditor: Gelman Rosenberg & Freedman

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
523599 2024-002 Significant Deficiency - L
1100041 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
19.522 Overseas Refugee Assistance Programs for Strategic Global Priorities $2.17M Yes 0
19.518 Overseas Refugee Assistance Programs for Western Hemisphere $211,611 - 1
98.007 Food for Peace Development Assistance Program (dap) $117,987 - 0

Contacts

Name Title Type
EGUZYBD1PV23 Eldar Kekic Auditee
9173923316 Susan Colladay 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. De Minimis Rate Used: Y Rate Explanation: 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 (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Since it does not have a negotiated indirect cost rate approval for the year ended September 30, 2024, WRC has 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 (SEFA) includes the Federal award activity of WRC under programs of the Federal Government for the year ended September 30, 2024. Information in the SEFA 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 SEFA presents only a selected portion of the operations of WRC; accordingly, it is not intended to and does not present the financial position, changes in net assets or cash flows of WRC.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: Y Rate Explanation: 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 (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Since it does not have a negotiated indirect cost rate approval for the year ended September 30, 2024, WRC has 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Since it does not have a negotiated indirect cost rate approval for the year ended September 30, 2024, WRC has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 3. Reconciliation of Schedule of Expenditures of Federal Awards to Financial Statements Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: Y Rate Explanation: 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 (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Since it does not have a negotiated indirect cost rate approval for the year ended September 30, 2024, WRC has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Support from government grants as reported on the accompanying Statement of Activities and Change in Net Assets totaled $2,665,630 for the year ended September 30, 2024. Since this amount does not agree to the SEFA, following is a reconciliation of the SEFA to the total support from government grants for the year ended September 30, 2024: Federal expenditures reported on the SEFA $ 2,503,379 Non-Federal expenditures (primarily foreign government grants) 162,251 TOTAL SUPPORT FROM GOVERNMENT GRANTS $ 2,665,630

Finding Details

Finding 2024-002
Finding 2024-002: Schedule of Expenditures of Federal Awards (Significant Deficiency) Information on the Federal Program: Assistance Listing Number 19.518 See Finding 2024-001. Finding 2024-002 is a significant deficiency in internal control over compliance in addition to non-compliance related to the Reporting compliance area. There were no questioned costs as a result of the corrections to the SEFA.Criteria or Specific Requirement: Management is responsible for the complete and fair presentation of the financial statements, including any supplementary information that is presented in relation to the financial statements, such as the Schedule of Expenditures of Federal Awards (SEFA). Also, in accordance with 2 CFR Section 200.510 (b)(2), WRC is required to include all direct and pass-through Federal awards expended during the fiscal year in the SEFA. Condition: After the start of the audit, we noted that two pass-through federal awards had been excluded from the SEFA. As a result, the SEFA was understated by $329,598 for the year ended September 30, 2024. Management provided a revised SEFA to correct these items after the major program had been determined and audit testing had already completed. The corrections to the SEFA did not change the major program determination and no questioned costs were noted. Cause: One of the pass-through federal awards was a new source of funding for WRC, which is why the expenditures were not originally included on the SEFA. The other pass-through federal award was not classified correctly as federal, which is why the expenditures were not originally included on the SEFA. Effect or Potential Effect: The SEFA provided at the start of the audit was understated by $329,598 and, as a result, it did not accurately report WRC’s federal expenditures. When the SEFA is not accurately prepared, this could have an effect on the determination of the major programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend that WRC enhance its procedures related to the preparation of the SEFA to ensure that all required amounts are included, depending upon the terms of the grant award.
Finding 2024-002
Finding 2024-002: Schedule of Expenditures of Federal Awards (Significant Deficiency) Information on the Federal Program: Assistance Listing Number 19.518 See Finding 2024-001. Finding 2024-002 is a significant deficiency in internal control over compliance in addition to non-compliance related to the Reporting compliance area. There were no questioned costs as a result of the corrections to the SEFA.Criteria or Specific Requirement: Management is responsible for the complete and fair presentation of the financial statements, including any supplementary information that is presented in relation to the financial statements, such as the Schedule of Expenditures of Federal Awards (SEFA). Also, in accordance with 2 CFR Section 200.510 (b)(2), WRC is required to include all direct and pass-through Federal awards expended during the fiscal year in the SEFA. Condition: After the start of the audit, we noted that two pass-through federal awards had been excluded from the SEFA. As a result, the SEFA was understated by $329,598 for the year ended September 30, 2024. Management provided a revised SEFA to correct these items after the major program had been determined and audit testing had already completed. The corrections to the SEFA did not change the major program determination and no questioned costs were noted. Cause: One of the pass-through federal awards was a new source of funding for WRC, which is why the expenditures were not originally included on the SEFA. The other pass-through federal award was not classified correctly as federal, which is why the expenditures were not originally included on the SEFA. Effect or Potential Effect: The SEFA provided at the start of the audit was understated by $329,598 and, as a result, it did not accurately report WRC’s federal expenditures. When the SEFA is not accurately prepared, this could have an effect on the determination of the major programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend that WRC enhance its procedures related to the preparation of the SEFA to ensure that all required amounts are included, depending upon the terms of the grant award.