FAC Explorer

Audit 352322

FY End
2023-12-31
Total Expended
$928,623
Findings
2
Programs
5
Organization: Asylee Women Enterprise, Inc. (MD)
Year: 2023 Accepted: 2025-04-01
Auditor: K L Hoffman & Company PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
553755 2023-002 Material Weakness - P
1130197 2023-002 Material Weakness - P

Programs

ALN Program Spent Major Findings
93.604 Assistance for Torture Victims $601,714 Yes 1
93.598 Services to Victims of A Severe Form of Trafficking $167,589 - 0
10.551 Supplemental Nutrition Assistance Program $45,533 - 0
16.320 Services for Trafficking Victims $14,984 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $2,152 - 0

Contacts

Name Title Type
R2GDVHJRGX89 Laura Brown Auditee
4438500627 Karen L. Hoffman, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The expenditures of federal awards includes the federal grant activity of the Organization and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Condition: The Organization's Schedule of Expenditures of Federal Awards (SEFA) inaccurately presented the federal expenditures for the federal awards. The Organization's SEFA was prepared of of September 30, 2023 and not their fiscal year, December 31, 2023. Criteria: Internal controls should be in place to provide reasonable assurance that the SEFA is prepared in accordance with the Uniform Guidance. The Uniform Guidance, at 2 CFR section 200.508(b), requires the Organization to prepare appropriate financial statements, including the SEFA. Cause: A reconciliation to the related expenditures from federal awards was not performed and would have identified the noted misstatement of the SEFA. Effect: Lack of effective controls in place over the financial reporting function increases the risk of misstatements, fraud, or errors occurring and not being detected and corrected in a timely manner. Recommendation: The Organization should have effective internal controls in place to ensure that the SEFA is accurately prepared and reconciles to the related revenues and expenses recorded in the financial statements.
Finding 2023-002
Condition: The Organization's Schedule of Expenditures of Federal Awards (SEFA) inaccurately presented the federal expenditures for the federal awards. The Organization's SEFA was prepared of of September 30, 2023 and not their fiscal year, December 31, 2023. Criteria: Internal controls should be in place to provide reasonable assurance that the SEFA is prepared in accordance with the Uniform Guidance. The Uniform Guidance, at 2 CFR section 200.508(b), requires the Organization to prepare appropriate financial statements, including the SEFA. Cause: A reconciliation to the related expenditures from federal awards was not performed and would have identified the noted misstatement of the SEFA. Effect: Lack of effective controls in place over the financial reporting function increases the risk of misstatements, fraud, or errors occurring and not being detected and corrected in a timely manner. Recommendation: The Organization should have effective internal controls in place to ensure that the SEFA is accurately prepared and reconciles to the related revenues and expenses recorded in the financial statements.