FAC Explorer

Audit 360710

FY End
2024-09-30
Total Expended
$1.06M
Findings
6
Programs
5
Organization: Rape Crisis Center of Collin County (TX)
Year: 2024 Accepted: 2025-06-30
Auditor: Sutton Frost Cary

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
569048 2024-001 Significant Deficiency - B
569049 2024-002 Material Weakness Yes B
569050 2024-003 Significant Deficiency Yes B
1145490 2024-001 Significant Deficiency - B
1145491 2024-002 Material Weakness Yes B
1145492 2024-003 Significant Deficiency Yes B

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $580,000 Yes 3
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $174,359 - 0
16.017 Sexual Assault Services Formula Program $150,000 - 0
93.991 Preventive Health and Health Services Block Grant $52,647 - 0
16.588 Violence Against Women Formula Grants $5,399 - 0

Contacts

Name Title Type
M8G1LPB8ACF9 Tana Rice Auditee
4699460303 Kim Crawford Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Rape Crisis Center of Collin County dba The Turning Point (Organization) and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the audit 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). Because the Schedule only presents a selected portion of the operations of the Organization, it is not intended 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 not 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 (Schedule) includes the federal grant activity of Rape Crisis Center of Collin County dba The Turning Point (Organization) and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the audit 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). Because the Schedule only presents a selected portion of the operations of the Organization, it is not intended and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Rape Crisis Center of Collin County dba The Turning Point (Organization) and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the audit 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). Because the Schedule only presents a selected portion of the operations of the Organization, it is not intended 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 not 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Finding 2024‐001: Allowable costs – Significant deficiency in internal controls over compliance and compliance finding. Crime Victim Assistance ALN 16.575 Criteria: Uniform Guidance requires all cost be adequately documented and supported. Any changes to amounts previously charged to the grant should be corrected and updated timely. Condition: During allowable cost testing for federal grants, 2 out of the 38 samples tested included charges that were either unsupported or refunded back to the Organization and not corrected to return those funds to the grantor. Cause: Due to oversight, management of the Organization missed that these additional amounts were charged to the grant. Effect: Costs were charged to the grant that were unsupported or no longer existed. Recommendation: Management should implement controls to ensure that all charges to the grant are supported and that any changes to previous amounts charged are updated timely. Questioned costs: None Management’s Response: See corrective action plan. Finding 2024-002: Allowable costs – Material weakness over
Finding 2024-002
Finding 2024-002: Allowable costs – Material weakness over internal controls over compliance and compliance finding. Crime Victim Assistance ALN 16.575 Criteria: Section 200 of the Code of Federal Regulations requires recipients to have a cost allocation plan in place for allocated costs that is consistently followed and supported. Condition: During allowable cost testing for federal grants, 19 out of 38 samples were not 100% charged to the grant and/or were not supported by a cost allocation plan for how the percentages charged to the grant were determined. This is a repeat finding due to the timing of when the previous single audit took place and corrective action was not implemented until after this fiscal year. Cause: Turnover in the Organization and lack of knowledge of allocated cost requirements. Recommendation: In order to comply with the Uniform Guidance federal regulations, we recommend a cost allocation methodology be updated so that is easy to follow and consistently applied throughout the year. In addition, support of all calculations should be kept on file to document how the allocation was determined. Management’s response: See corrective action plan.
Finding 2024-003
Finding 2024-003: Allowable costs – Significant deficiency over internal controls over compliance and compliance finding. Crime Victim Assistance ALN 16.575 Criteria: The Uniform Guidance requires that costs be adequately documented. The Organization’s internal control procedures over compliance specify that all employees’ timesheets and hours agree to the payroll register and to the amount allocated to grant activities. Condition: During allowable cost testing for federal grants, for 3 of the 25 payroll transactions tested, the time and effort charged to the grant did not agree to the employee's timesheet. The amount of time that was charged to the grant was greater than what was approved to be charged to the grant per the employee’s timesheet hours and grant budget allocations, and additional fringe benefits were charged that were not consistent with the other charges to the grant. Cause: For one sample, this was due to additional funds being available under the grant so, the amount charged was increased to use up remaining funds. For another sample, the employee was paid additional hours and fringe benefits that were not documented on the employee’s timesheet, and due to oversight, the timesheet was not updated to reflect these additional hours. For the third sample, additional fringe benefits were charged for this employee that were not charged for the other employees. Effect: Employee payroll was not accurately allocated to the grant based on actual time and effort. Questioned costs: None. Recommendation: Hours worked towards the grant on the approved timesheet should be used to determine how much of the employee’s time is charged to the grant. If changes are made, they need to be documented and supported for how the change reflects the employee’s time and effort towards the grant program. Requests for reimbursement should reviewed in detail to ensure all payroll costs are properly supported by time sheets. In addition, any fringe benefits charged to the grant should be documented and consistently charged. Management’s response: See corrective action plan.
Finding 2024-001
Finding 2024‐001: Allowable costs – Significant deficiency in internal controls over compliance and compliance finding. Crime Victim Assistance ALN 16.575 Criteria: Uniform Guidance requires all cost be adequately documented and supported. Any changes to amounts previously charged to the grant should be corrected and updated timely. Condition: During allowable cost testing for federal grants, 2 out of the 38 samples tested included charges that were either unsupported or refunded back to the Organization and not corrected to return those funds to the grantor. Cause: Due to oversight, management of the Organization missed that these additional amounts were charged to the grant. Effect: Costs were charged to the grant that were unsupported or no longer existed. Recommendation: Management should implement controls to ensure that all charges to the grant are supported and that any changes to previous amounts charged are updated timely. Questioned costs: None Management’s Response: See corrective action plan. Finding 2024-002: Allowable costs – Material weakness over
Finding 2024-002
Finding 2024-002: Allowable costs – Material weakness over internal controls over compliance and compliance finding. Crime Victim Assistance ALN 16.575 Criteria: Section 200 of the Code of Federal Regulations requires recipients to have a cost allocation plan in place for allocated costs that is consistently followed and supported. Condition: During allowable cost testing for federal grants, 19 out of 38 samples were not 100% charged to the grant and/or were not supported by a cost allocation plan for how the percentages charged to the grant were determined. This is a repeat finding due to the timing of when the previous single audit took place and corrective action was not implemented until after this fiscal year. Cause: Turnover in the Organization and lack of knowledge of allocated cost requirements. Recommendation: In order to comply with the Uniform Guidance federal regulations, we recommend a cost allocation methodology be updated so that is easy to follow and consistently applied throughout the year. In addition, support of all calculations should be kept on file to document how the allocation was determined. Management’s response: See corrective action plan.
Finding 2024-003
Finding 2024-003: Allowable costs – Significant deficiency over internal controls over compliance and compliance finding. Crime Victim Assistance ALN 16.575 Criteria: The Uniform Guidance requires that costs be adequately documented. The Organization’s internal control procedures over compliance specify that all employees’ timesheets and hours agree to the payroll register and to the amount allocated to grant activities. Condition: During allowable cost testing for federal grants, for 3 of the 25 payroll transactions tested, the time and effort charged to the grant did not agree to the employee's timesheet. The amount of time that was charged to the grant was greater than what was approved to be charged to the grant per the employee’s timesheet hours and grant budget allocations, and additional fringe benefits were charged that were not consistent with the other charges to the grant. Cause: For one sample, this was due to additional funds being available under the grant so, the amount charged was increased to use up remaining funds. For another sample, the employee was paid additional hours and fringe benefits that were not documented on the employee’s timesheet, and due to oversight, the timesheet was not updated to reflect these additional hours. For the third sample, additional fringe benefits were charged for this employee that were not charged for the other employees. Effect: Employee payroll was not accurately allocated to the grant based on actual time and effort. Questioned costs: None. Recommendation: Hours worked towards the grant on the approved timesheet should be used to determine how much of the employee’s time is charged to the grant. If changes are made, they need to be documented and supported for how the change reflects the employee’s time and effort towards the grant program. Requests for reimbursement should reviewed in detail to ensure all payroll costs are properly supported by time sheets. In addition, any fringe benefits charged to the grant should be documented and consistently charged. Management’s response: See corrective action plan.