FAC Explorer

Audit 395171

FY End
2025-06-30
Total Expended
$3.92M
Findings
1
Programs
7
Organization: The Nc Youth Violence Prevention Center (NC)
Year: 2025 Accepted: 2026-03-27
Auditor: DUMAS ACCOUNTING AND TAXES CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1190885 2025-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
93.243 ReCAST Robeson County, NC: Promoting Resiliance and Addressing Community Violence, Collective Trauma, and Civil Unrest in an Impoverished, Rural Underserved, Ethnically-Diverse Community $1.27M Yes 0
16.045 COMMUNITY-BASED VIOLENCE INTERVENTION AND PREVENTION INITIATIVE $870,216 Yes 1
93.243 Evidence Based Treatment for Child and Adolescent Trauma in Southeastern North Carolina $811,244 Yes 0
16.839 STOP SCHOOL VIOLENCE $507,056 Yes 0
16.818 Strategies to Support Children Exposed to Violence $426,549 Yes 0
16.839 Beyond Bullying: Innovative Approaches to Anti-Bullying Training $37,932 Yes 0
16.817 FY 2019 Community-Based Crime Reduction Program $1,224 Yes 0

Contacts

Name Title Type
EACDDTU1LSE5 Paul Smokowski Auditee
9194285716 Jeovany Rodriguez Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of North Carolina Youth Violence Prevention Center (the Organization) under the programs of the federal government for the year ended June 30, 2025. 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 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. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years
The Organization elected to use the de minimis indirect rate as allowed under the uniform guidance (10 percent of modified total direct costs for awards issued prior to October 1, 2024, and 15% for awards issued or amended on or after October 1, 2024.
The Organization had no subrecipients for any grants.
Of the total $3,923,128 noted in the Schedule of Expenditures of Federal Awards, there is $203,056 total expenditures that were incurred, but not reported, in the prior year

Finding Details

Finding 2025-001
Criteria – Management is responsible for establishing and maintaining effective internal control over financial reporting to ensure that financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). Effective internal control includes processes to ensure that transactions are properly recorded, accounts are reconciled, and significant estimates and accruals are properly identified and recorded at year end. Condition – During the audit, several material audit adjustments were required to present the financial statements in conformity with GAAP. These adjustments related to year-end accruals that had not been recorded, bank reconciliations that had not been properly completed or did not agree with the financial statements, and lease transactions that were incorrectly recorded as rent expense. Cause – The Organization did not have adequate controls in place to ensure that year-end closing procedures were properly performed, including the preparation and review of complete bank reconciliations and the identification and recording of required year-end accruals and lease accounting adjustments. Effect or Potential Effect – As a result of these control deficiencies, the financial statements initially contained material misstatements and required audit adjustments, including the restatement of beginning net assets, in order to present the financial statements in conformity with GAAP. Recommendation – We recommend that management strengthen its financial reporting and year-end closing procedures, including ensuring that all bank accounts are reconciled and reviewed timely, that reconciliations agree to the general ledger and financial statements, and that procedures are implemented to identify and record all necessary year-end accruals and other GAAP adjustments. Views of Responsible Officials – Management agrees with the finding and will implement additional procedures to improve the year-end closing and financial reporting process