FAC Explorer

Audit 348591

FY End
2024-06-30
Total Expended
$1.87M
Findings
2
Programs
7
Organization: Strong Hearted Native Womens Coalition, Inc. (CA)
Year: 2024 Accepted: 2025-03-26
Auditor: Hnk CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537319 2024-001 - - F
1113761 2024-001 - - F

Programs

ALN Program Spent Major Findings
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $918,700 Yes 1
16.557 Tribal Domestic Violence and Sexual Assault Coalitions Grant Program $421,501 - 0
16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments $191,214 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $163,690 - 0
16.841 Voca Tribal Victim Services Set-Aside Program $77,560 - 0
16.024 Tribal Sexual Assault Services Program $67,327 - 0
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $29,966 - 0

Contacts

Name Title Type
MWHDK53KT2E7 Keely Linton Auditee
7606444781 Matthew Howard Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the SEFA 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: Y Rate Explanation: The Organization has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance for the year ended June 30, 2024. An indirect cost rate of 5 percent was used for certain grants in accordance with the limits specified in the grant agreements. The accompanying schedule of expenditures of federal awards (the SEFA) includes the federal grant activity of Strong Hearted Native Women’s Coalition, Inc. (the Organization) under programs of the federal government for the year ended June 30, 2024. The 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 (the Uniform Guidance). Because the SEFA presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Federal Financial Assistance Accounting Policies: Expenditures reported on the SEFA 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: Y Rate Explanation: The Organization has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance for the year ended June 30, 2024. An indirect cost rate of 5 percent was used for certain grants in accordance with the limits specified in the grant agreements. Pursuant to the Single Audit Act Amendments of 1996 (Public Law 104-156) and the Uniform Guidance, federal financial assistance is defined as assistance that nonfederal entities receive or administer in the form of grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest, subsidies, insurance, food commodities, direct appropriations, and other assistance.
Title: Federal Awards Identification Accounting Policies: Expenditures reported on the SEFA 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: Y Rate Explanation: The Organization has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance for the year ended June 30, 2024. An indirect cost rate of 5 percent was used for certain grants in accordance with the limits specified in the grant agreements. The federal granting agency is responsible for providing the Organization with the Assistance Listing Number for each grant or contract. For pass-through awards, the pass-through granting agency is responsible for providing the Organization with pass-through grantor numbers.

Finding Details

Finding 2024-001
Condition: The Organization has not properly maintained a capital asset listing and has not performed an inventory of capital assets within the last two years. Criteria: Per 2 CFR 200.313, property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Effect – The Organization did not have a capital asset listing that properly identified and described assets purchased with federal grant funds. Any future disposition of assets may not be traced to the correct awarding agency. Cause – Management did not maintain a capital asset schedule and perform a physical inventory of assets at least once every two years. Repeat Finding: No. Recommendation: Management should maintain a capital asset schedule and perform a physical inventory of assets at least once every two years. Views of Responsible Official: Management of the Organization has performed a physical inventory of assets on March 12, 2025. Management will ensure that a physical inventory of assets is completed on a regular basis. Questioned Costs – None reported.
Finding 2024-001
Condition: The Organization has not properly maintained a capital asset listing and has not performed an inventory of capital assets within the last two years. Criteria: Per 2 CFR 200.313, property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Effect – The Organization did not have a capital asset listing that properly identified and described assets purchased with federal grant funds. Any future disposition of assets may not be traced to the correct awarding agency. Cause – Management did not maintain a capital asset schedule and perform a physical inventory of assets at least once every two years. Repeat Finding: No. Recommendation: Management should maintain a capital asset schedule and perform a physical inventory of assets at least once every two years. Views of Responsible Official: Management of the Organization has performed a physical inventory of assets on March 12, 2025. Management will ensure that a physical inventory of assets is completed on a regular basis. Questioned Costs – None reported.