FAC Explorer

Audit 361054

FY End
2024-09-30
Total Expended
$1.23M
Findings
2
Programs
5
Organization: Utah Domestic Violence Coalition (UT)
Year: 2024 Accepted: 2025-06-30
Auditor: Shaw & CO PC Dba Bountiful Peak Advisors

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
569706 2024-001 Significant Deficiency - I
1146148 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $497,526 Yes 1
93.591 Family Violence Prevention and Services/state Domestic Violence Coalitions $350,670 - 0
16.556 State Domestic Violence and Sexual Assault Coalitions $108,034 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $52,845 - 0
16.575 Crime Victim Assistance $38,315 - 0

Contacts

Name Title Type
L6LMQLZ6T6F5 Jennifer Campbell Auditee
8015215544 Shalaun Howell Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: Note 1 - Basis of Accounting The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Utah Domestic Violence Coalition under programs of the federal government for the year ended September 30, 2024. The information in this Schedule 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). Because the Schedule presents only a selected portion of the operations of Utah Domestic Violence Coalition, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Utah Domestic Violence Coalition. Note 2 - Summary of Significant Accounting Policies (1) 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. (2) Utah Domestic Violence Coalition has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. (3) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: Utah Domestic Violence Coalition has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Utah Domestic Violence Coalition under programs of the federal government for the year ended September 30, 2024. The information in this Schedule 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). Because the Schedule presents only a selected portion of the operations of Utah Domestic Violence Coalition, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Utah Domestic Violence Coalition.
Title: Summary of Significant Accounting Policies Accounting Policies: Note 1 - Basis of Accounting The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Utah Domestic Violence Coalition under programs of the federal government for the year ended September 30, 2024. The information in this Schedule 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). Because the Schedule presents only a selected portion of the operations of Utah Domestic Violence Coalition, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Utah Domestic Violence Coalition. Note 2 - Summary of Significant Accounting Policies (1) 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. (2) Utah Domestic Violence Coalition has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. (3) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: Utah Domestic Violence Coalition has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. (1) 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. (2) Utah Domestic Violence Coalition has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. (3) Pass-through entity identifying numbers are presented where available.

Finding Details

Finding 2024-001
2024-001 (Significant Deficiency over Compliance): Insufficient Design of Procurement Policy Criteria: Under CFR 200.320, three types of procurement methods are outlined based on the dollar amount and nature of transactions. Condition: The Organization’s existing procurement policy outlines the three methods described under CFR 200.320. However, the policy does not incorporate sufficient monitoring procedures to ensure compliance with the procurement policy. Questioned Costs: There were no questioned costs associated with this finding. Effect: This error potentially resulted in the payment of higher prices for goods and services, violating federal procurement regulations. Recommendation: The Organization should strengthen its policies, training, and monitoring related to procurement to ensure compliance with CFR 200.320.
Finding 2024-001
2024-001 (Significant Deficiency over Compliance): Insufficient Design of Procurement Policy Criteria: Under CFR 200.320, three types of procurement methods are outlined based on the dollar amount and nature of transactions. Condition: The Organization’s existing procurement policy outlines the three methods described under CFR 200.320. However, the policy does not incorporate sufficient monitoring procedures to ensure compliance with the procurement policy. Questioned Costs: There were no questioned costs associated with this finding. Effect: This error potentially resulted in the payment of higher prices for goods and services, violating federal procurement regulations. Recommendation: The Organization should strengthen its policies, training, and monitoring related to procurement to ensure compliance with CFR 200.320.