FAC Explorer

Audit 359531

FY End
2023-06-30
Total Expended
$758,288
Findings
8
Programs
9
Organization: Bridges Domestic & Sexual Violence Support Services (NH)
Year: 2023 Accepted: 2025-06-23
Auditor: Cbiz CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
565821 2023-001 Significant Deficiency - ABC
565822 2023-001 Significant Deficiency - ABC
565823 2023-002 - - P
565824 2023-002 - - P
1142263 2023-001 Significant Deficiency - ABC
1142264 2023-001 Significant Deficiency - ABC
1142265 2023-002 - - P
1142266 2023-002 - - P

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $285,534 Yes 2
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $212,241 Yes 2
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $109,767 - 0
16.017 Sexual Assault Services Formula Program $56,742 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $40,563 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $19,162 - 0
16.588 Violence Against Women Formula Grants $16,863 - 0
16.922 Equitable Sharing Program $9,916 - 0
97.024 Emergency Food and Shelter National Board Program $7,500 - 0

Contacts

Name Title Type
H4THPXP658A9 Dawn Reams Auditee
6038890858 Alyssa Simard Auditor
No contacts on file

Notes to SEFA

Title: Donated Personal Protective Equipment (PPE) (UNAUDITED) Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Bridges: Domestic and Sexual Violence Support Services (the Organization) under programs of the federal government for the year ended June 30, 2023. The information in the Schedule 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). Because the Schedule 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. 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: The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. During the year ended June 30, 2023, the Organization did not receive donated PPE from Federal sources.

Finding Details

Finding 2023-001
Document Policies and Procedures Over Federal Awards Federal Program Information Federal Agency: U.S. Department of Justice, U.S. Department of Health and Human Services Award Name(s): Crime Victim Assistance, Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Assistance Listing Number(s): 16.575, 93.671 Award Year: 2023 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management Type of Finding Compliance Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following based on the compliance requirements noted above: • Determination of allowable costs • Employee travel • Cash management Condition and Context The Organization does not have written policies and procedures in place related to federal awards, as required under the Uniform Guidance. Cause The Organization has not developed written formal documentation of internal controls to encompass all required areas per the Uniform Guidance. Effect or Potential Effect Due to the weaknesses in internal controls noted above, the Organization did not comply with the requirements of the Uniform Guidance over documented policies and procedures. No questioned costs are reported as this requirement is procedural in nature. Recommendation The Organization should address the weakness noted above and create policies and procedures related to federal awards in order to comply with the Uniform Guidance. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Finding 2023-001
Document Policies and Procedures Over Federal Awards Federal Program Information Federal Agency: U.S. Department of Justice, U.S. Department of Health and Human Services Award Name(s): Crime Victim Assistance, Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Assistance Listing Number(s): 16.575, 93.671 Award Year: 2023 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management Type of Finding Compliance Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following based on the compliance requirements noted above: • Determination of allowable costs • Employee travel • Cash management Condition and Context The Organization does not have written policies and procedures in place related to federal awards, as required under the Uniform Guidance. Cause The Organization has not developed written formal documentation of internal controls to encompass all required areas per the Uniform Guidance. Effect or Potential Effect Due to the weaknesses in internal controls noted above, the Organization did not comply with the requirements of the Uniform Guidance over documented policies and procedures. No questioned costs are reported as this requirement is procedural in nature. Recommendation The Organization should address the weakness noted above and create policies and procedures related to federal awards in order to comply with the Uniform Guidance. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Finding 2023-002
Timely Filing of Single Audit Report Type of Finding Other Matter Criteria or Specific Requirement According to 2 CFR 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Timely submission of the single audit report is essential for ensuring compliance with federal requirements. Condition and Context The Organization’s filing with the Federal Audit Clearinghouse (“FAC”) for fiscal year ended June 30, 2023 has not been submitted by its due date of March 31, 2024. Cause Delays in the federal single audit process led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the single audit resulted in the FAC deadline being missed. Failure to submit the single audit report timely constitutes non-compliance with federal audit requirements. No questioned costs are reported as this requirement is administrative in nature. Recommendation We recommend that the Organization implements formal internal control policies and procedures to rectify the conditions noted above. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Finding 2023-002
Timely Filing of Single Audit Report Type of Finding Other Matter Criteria or Specific Requirement According to 2 CFR 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Timely submission of the single audit report is essential for ensuring compliance with federal requirements. Condition and Context The Organization’s filing with the Federal Audit Clearinghouse (“FAC”) for fiscal year ended June 30, 2023 has not been submitted by its due date of March 31, 2024. Cause Delays in the federal single audit process led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the single audit resulted in the FAC deadline being missed. Failure to submit the single audit report timely constitutes non-compliance with federal audit requirements. No questioned costs are reported as this requirement is administrative in nature. Recommendation We recommend that the Organization implements formal internal control policies and procedures to rectify the conditions noted above. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Finding 2023-001
Document Policies and Procedures Over Federal Awards Federal Program Information Federal Agency: U.S. Department of Justice, U.S. Department of Health and Human Services Award Name(s): Crime Victim Assistance, Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Assistance Listing Number(s): 16.575, 93.671 Award Year: 2023 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management Type of Finding Compliance Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following based on the compliance requirements noted above: • Determination of allowable costs • Employee travel • Cash management Condition and Context The Organization does not have written policies and procedures in place related to federal awards, as required under the Uniform Guidance. Cause The Organization has not developed written formal documentation of internal controls to encompass all required areas per the Uniform Guidance. Effect or Potential Effect Due to the weaknesses in internal controls noted above, the Organization did not comply with the requirements of the Uniform Guidance over documented policies and procedures. No questioned costs are reported as this requirement is procedural in nature. Recommendation The Organization should address the weakness noted above and create policies and procedures related to federal awards in order to comply with the Uniform Guidance. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Finding 2023-001
Document Policies and Procedures Over Federal Awards Federal Program Information Federal Agency: U.S. Department of Justice, U.S. Department of Health and Human Services Award Name(s): Crime Victim Assistance, Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Assistance Listing Number(s): 16.575, 93.671 Award Year: 2023 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management Type of Finding Compliance Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UG) requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following based on the compliance requirements noted above: • Determination of allowable costs • Employee travel • Cash management Condition and Context The Organization does not have written policies and procedures in place related to federal awards, as required under the Uniform Guidance. Cause The Organization has not developed written formal documentation of internal controls to encompass all required areas per the Uniform Guidance. Effect or Potential Effect Due to the weaknesses in internal controls noted above, the Organization did not comply with the requirements of the Uniform Guidance over documented policies and procedures. No questioned costs are reported as this requirement is procedural in nature. Recommendation The Organization should address the weakness noted above and create policies and procedures related to federal awards in order to comply with the Uniform Guidance. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Finding 2023-002
Timely Filing of Single Audit Report Type of Finding Other Matter Criteria or Specific Requirement According to 2 CFR 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Timely submission of the single audit report is essential for ensuring compliance with federal requirements. Condition and Context The Organization’s filing with the Federal Audit Clearinghouse (“FAC”) for fiscal year ended June 30, 2023 has not been submitted by its due date of March 31, 2024. Cause Delays in the federal single audit process led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the single audit resulted in the FAC deadline being missed. Failure to submit the single audit report timely constitutes non-compliance with federal audit requirements. No questioned costs are reported as this requirement is administrative in nature. Recommendation We recommend that the Organization implements formal internal control policies and procedures to rectify the conditions noted above. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Finding 2023-002
Timely Filing of Single Audit Report Type of Finding Other Matter Criteria or Specific Requirement According to 2 CFR 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Timely submission of the single audit report is essential for ensuring compliance with federal requirements. Condition and Context The Organization’s filing with the Federal Audit Clearinghouse (“FAC”) for fiscal year ended June 30, 2023 has not been submitted by its due date of March 31, 2024. Cause Delays in the federal single audit process led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the single audit resulted in the FAC deadline being missed. Failure to submit the single audit report timely constitutes non-compliance with federal audit requirements. No questioned costs are reported as this requirement is administrative in nature. Recommendation We recommend that the Organization implements formal internal control policies and procedures to rectify the conditions noted above. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.