Audit 372441

FY End

2024-12-31

Total Expended

$1.75M

Findings

Programs

Organization: Response - Help for Survivors of Domestic Violence and Sexual Assault (CO)

Year: 2024 Accepted: 2025-11-21

Auditor: DMC AUDITING AND CONSULTING LLC

Organization Exclusion Status:

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Findings

ID	Ref	Severity	Repeat	Requirement
1162802	2024-002	Material Weakness	Yes	I

Programs

ALN	Program	Spent	Major
93.671	FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES	$57,154	Yes
93.558	TEMPORARY ASSISTANCE FOR NEEDY FAMILIES	$13,000	Yes
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$3,632	Yes

Contacts

Name	Title	Type
JRD8SKRV34R5	Shannon Meyer	Auditee
9709205357	Dmitriy Chernyak	Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards 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, using the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements. The Organization does not charge a de minimis indirect cost rate. 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. The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting.

Financial statements account for the majority of the Organization’s federal grant activity. Expenditures reported in the schedule of expenditures of federal awards are recognized on a modified basis of accounting. Subrecipient expenditures are recorded on a cash basis. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. Non-cash expenditures are included in the schedule.

The Organization has not elected to use the 10% de minimis cost rate. However, the Organization elected to use a specific indirect cost rate by project.

The Organization has not awarded any grants to any subrecipients.

Finding Details

Finding 2024-002

Criteria: 2 CFR 200.319 states that all procurement transactions under the Federal award must be conducted in a manner that provides full and open competition and is consistent with Federal procurement standards. 2 CFR 200.214 states in part that recipients and subrecipients are subject to the suspension and debarment regulations. In addition, 2 CFR 200.303 in part states that a recipient of a Federal award must establish, document, and maintain effective internal control over the Federal award. Condition: We have selected and tested one vendor for suspension and debarment with expenditures in excess of $25,000 for the construction of a new shelter and office space for compliance with suspension and debarment. We identified the one vendor were not properly verified for suspension and debarment prior to the contract execution date. It appears that the vendor was not suspended or debarred by the federal government. Cause: Internal controls over suspension and debarment were not properly designed to verify that all vendors are in compliance with suspension and debarment. Effect: Our testing identified that the Organization’s internal controls over compliance with suspension and debarment are not in place to comply with the suspension and debarment requirements. Based on our testing, the vendor was in compliance with suspension and debarment. Repeat Finding: No. Recommendation: We recommend that the Organization re-evaluate the design of internal controls over compliance with suspension and debarment compliance requirements based on 2 CFR 200.214 and establish policies and procedures to comply with these requirements as they relate to requirements related to federal grants. Corrective Action Plan: Reported on page 20.