FAC Explorer

Audit 352043

FY End
2024-06-30
Total Expended
$1.67M
Findings
2
Programs
8
Organization: Supporters of Abuse Free Environments Inc. (MT)
Year: 2024 Accepted: 2025-03-31
Auditor: Carver Florek & James Cpa's

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
551120 2024-001 Significant Deficiency - A
1127562 2024-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $921,247 Yes 1
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $143,843 - 0
14.267 Continuum of Care Program $131,603 - 0
16.575 Crime Victim Assistance $120,763 - 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $106,710 - 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $31,366 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $9,976 - 0
97.024 Emergency Food and Shelter National Board Program $8,027 - 0

Contacts

Name Title Type
SDMNX5H95DL1 Stacey Umhey Auditee
4063632793 Keegan Witt Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1. BASIS OF PRESENTATION Accounting Policies: NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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: NOTE 3. INDIRECT COST RATE SAFE has not elected to use the 10 percent de minimis indirect cost rate allowed. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Supporters of Abuse Free Environments (SAFE) 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 US 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 SAFE, it is not intended to and does not present the financial position, changes in net assets, or cash flows of SAFE.
Title: NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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: NOTE 3. INDIRECT COST RATE SAFE has not elected to use the 10 percent de minimis indirect cost rate allowed. 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.
Title: NOTE 3. INDIRECT COST RATE Accounting Policies: NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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: NOTE 3. INDIRECT COST RATE SAFE has not elected to use the 10 percent de minimis indirect cost rate allowed. SAFE has not elected to use the 10 percent de minimis indirect cost rate allowed.

Finding Details

Finding 2024-001
2024-001 Expense Approval Documentation – Significant Deficiency Criteria: Expenditures should be approved by a responsible official of SAFE who is aware of the various compliance requirements under the respective grant, this approval should be documented. Condition: During our testing, we tested 20 transactions and found that 16 did not contain documentation of approval. Cause: Undetermined. Effect: SAFE did not follow their policy for approval of transactions, which allows for the possibility of having purchased items that do not conform to grant requirements. Recommendation: We recommend that SAFE develops a more comprehensive system to ensure that all transactions are properly reviewed and approved.
Finding 2024-001
2024-001 Expense Approval Documentation – Significant Deficiency Criteria: Expenditures should be approved by a responsible official of SAFE who is aware of the various compliance requirements under the respective grant, this approval should be documented. Condition: During our testing, we tested 20 transactions and found that 16 did not contain documentation of approval. Cause: Undetermined. Effect: SAFE did not follow their policy for approval of transactions, which allows for the possibility of having purchased items that do not conform to grant requirements. Recommendation: We recommend that SAFE develops a more comprehensive system to ensure that all transactions are properly reviewed and approved.