FAC Explorer

Audit 401326

FY End
2025-09-30
Total Expended
$2.47M
Findings
3
Programs
8
Organization: The Maryland Coalition Against Sexual Assault, Inc. (MD)
Year: 2025 Accepted: 2026-05-13
Auditor: PKS & COMPANY

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1214632 2025-001 Material Weakness Yes C
1214633 2025-001 Material Weakness Yes C
1214634 2025-001 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
93.497 FAMILY VIOLENCE PREVENTION AND SERVICES/ SEXUAL ASSAULT/RAPE CRISIS SERVICES AND SUPPORTS $1.15M Yes 1
16.556 STATE DOMESTIC VIOLENCE AND SEXUAL ASSAULT COALITIONS $252,846 Yes 0
16.833 NATIONAL SEXUAL ASSAULT KIT INITIATIVE $234,851 Yes 0
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $208,993 Yes 0
16.524 LEGAL ASSISTANCE FOR VICTIMS $133,331 Yes 1
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $50,730 Yes 0
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $38,488 Yes 0
16.017 SEXUAL ASSAULT SERVICES FORMULA PROGRAM $12,065 Yes 0

Contacts

Name Title Type
ZY8RWY2VN7T8 Lisae Jordan Auditee
3013287023 Andrew Haynie Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of The Maryland Coalition Against Sexual Assault, Inc. 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 Maryland Coalition Against Sexual Assault, Inc., it is not intended to and does not present the financial position, changes in net position or cash flows of the Fund.
Expenditures reported on the schedule of expenditures of federal awards 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 Maryland Coalition Against Sexual Assault, Inc. has not elected to use the de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Information on the Federal Program - Assistance Listing Number 93.497 - Family Violence Prevention Services Act American Rescue Plan Sexual Assault Funding, U.S. Department of Health and Human Services. Compliance Requirement: Cash Management. Type of Finding: Material weakness. Assistance Listing Number 16.524 - Legal Assistance for Victims- Direct Program, U.S. Department of Justice. Compliance Requirement: Cash Management. Type of Finding: Material weakness in Internal Control over Compliance and Noncompliance. Criteria: The Organization must follow ASC 606, revenue recognition. Condition: For the year ended September 30, 2025, receivable amounts reported across multiple grants needed to be adjusted.Cause: The Organization does not reconcile receivables at year-end. Effect: As a result, the Organization risks overstating or understanding receivable and revenue as a result of improper revenue recognition. Recommendation: Management should implement control procedures to ensure revenue is being captured in the proper period and cash receipts are properly managed. Views of responsible officials and planned corrective actions: Management agrees with the finding. Management plans to start reconciling receivables and revenue at year-end.