FAC Explorer

Audit 362239

FY End
2024-12-31
Total Expended
$2.22M
Findings
2
Programs
1
Organization: Center for Child Protection (TX)
Year: 2024 Accepted: 2025-07-15
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
571305 2024-002 Significant Deficiency - I
1147747 2024-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $567,764 Yes 0

Contacts

Name Title Type
HJLMMBKMM6R3 Michael Torres Auditee
5126002431 Donna Bodenschatz Doty Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal expenditures of Center for Child Protection and Affiliates (the Organization) under programs of the federal government for the year ended December 31, 2024. The information in the 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. Therefore, some amounts presented in the Schedule may differ from amounts presented in or used in the preparation of the basic consolidated financial statements. For purposes of the Schedule, federal awards include all sub awards to the Organization by nonfederal organizations pursuant to federal grants, contracts and similar agreements. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowed. Federal Assistance Listing numbers are provided when available. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 15 percent de minimis indirect cost rate allowed under the Uniform Guidance. Of the federal expenditures presented, the Organization provided no federal awards to subrecipients.
Title: NONCASH ASSISTANCE Accounting Policies: BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal expenditures of Center for Child Protection and Affiliates (the Organization) under programs of the federal government for the year ended December 31, 2024. The information in the 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. Therefore, some amounts presented in the Schedule may differ from amounts presented in or used in the preparation of the basic consolidated financial statements. For purposes of the Schedule, federal awards include all sub awards to the Organization by nonfederal organizations pursuant to federal grants, contracts and similar agreements. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowed. Federal Assistance Listing numbers are provided when available. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 15 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization did not receive any noncash assistance from federal awards for the year ended December 31, 2024.
Title: LOANS Accounting Policies: BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal expenditures of Center for Child Protection and Affiliates (the Organization) under programs of the federal government for the year ended December 31, 2024. The information in the 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. Therefore, some amounts presented in the Schedule may differ from amounts presented in or used in the preparation of the basic consolidated financial statements. For purposes of the Schedule, federal awards include all sub awards to the Organization by nonfederal organizations pursuant to federal grants, contracts and similar agreements. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowed. Federal Assistance Listing numbers are provided when available. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 15 percent de minimis indirect cost rate allowed under the Uniform Guidance. At year-end, the Organization had no loans or loan guarantees outstanding with federal awarding agencies.

Finding Details

Finding 2024-002
Federal Agency: U.S. Department of Justice, Office of Justice Programs, Office for Victims of Crime Federal Program Name: Crime Victim Assistance Assistance Listing Number: 16.575 Federal Award Identification Number and Year: V2-GX-0004 - 2020 Pass-Through Agency: Office of the Governor of Texas, Criminal Justice Division, Children's Advocacy Centers of Texas Award Period: October 1, 2023 – September 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria: The Organization should acquire goods and services based upon maximum open and free competition to obtain the best value for financial resources. In circumstances in which goods or services purchased will cost more than $10,000 but less than $250,000, attempts will be made to secure at least three bids for consideration. In circumstances in which goods or services purchased will cost more than $250,000 competitive sealed bids should be obtained or competitive negotiations should be performed. Non-competitive negotiations are also allowed in certain circumstances. Condition and Context: The Organization did not receive any bids for one of its services in the small purchases category since 2017. Additionally, the Organization did not receive any bids for equipment leases which fell in the large purchases category. Questioned Costs: Estimated maximum: N/A Cause: Lack of key control over the procurement process for small and large purchases. Effect: Organization could be paying for certain services at a rate that might not be competitive to the market. Repeat Finding: No Recommendation: The Organization should obtain multiple bids for services over micro purchase threshold in accordance with the Organization's procurement policy. View of Responsible Officials: Management is in agreement.
Finding 2024-002
Federal Agency: U.S. Department of Justice, Office of Justice Programs, Office for Victims of Crime Federal Program Name: Crime Victim Assistance Assistance Listing Number: 16.575 Federal Award Identification Number and Year: V2-GX-0004 - 2020 Pass-Through Agency: Office of the Governor of Texas, Criminal Justice Division, Children's Advocacy Centers of Texas Award Period: October 1, 2023 – September 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria: The Organization should acquire goods and services based upon maximum open and free competition to obtain the best value for financial resources. In circumstances in which goods or services purchased will cost more than $10,000 but less than $250,000, attempts will be made to secure at least three bids for consideration. In circumstances in which goods or services purchased will cost more than $250,000 competitive sealed bids should be obtained or competitive negotiations should be performed. Non-competitive negotiations are also allowed in certain circumstances. Condition and Context: The Organization did not receive any bids for one of its services in the small purchases category since 2017. Additionally, the Organization did not receive any bids for equipment leases which fell in the large purchases category. Questioned Costs: Estimated maximum: N/A Cause: Lack of key control over the procurement process for small and large purchases. Effect: Organization could be paying for certain services at a rate that might not be competitive to the market. Repeat Finding: No Recommendation: The Organization should obtain multiple bids for services over micro purchase threshold in accordance with the Organization's procurement policy. View of Responsible Officials: Management is in agreement.