FAC Explorer

Audit 405988

FY End
2025-09-30
Total Expended
$1.20M
Findings
1
Programs
7
Organization: Rape Crisis Center of Collin County (TX)
Year: 2025 Accepted: 2026-06-30
Auditor: SUTTON FROST CARY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1221733 2025-001 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
16.575 CRIME VICTIM ASSISTANCE $580,078 Yes 1
93.497 FAMILY VIOLENCE PREVENTION AND SERVICES/ SEXUAL ASSAULT/RAPE CRISIS SERVICES AND SUPPORTS $185,595 Yes 0
16.017 SEXUAL ASSAULT SERVICES FORMULA PROGRAM $148,409 Yes 0
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $98,202 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $73,501 Yes 0
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $58,903 Yes 0
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $55,813 Yes 0

Contacts

Name Title Type
M8G1LPB8ACF9 Wendy Hanna Auditee
9729850951 Kim Crawford Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Rape Crisis Center of Collin County dba The Turning Point (Organization) and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the audit 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 only presents a selected portion of the operations of the Organization, it is not intended 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. The Organization has not elected to use the de minimis indirect cost rate as allowed under the Uniform Guidance.
The Organization received grants totaling $1,086,441 that were included in government grant revenue on the statement of activities. These grants were not subject to the audit requirements of the Uniform Guidance and, therefore, were not included in the Schedule.

Finding Details

Finding 2025-001
Finding 2025-001: Allowable costs – Significant deficiency in internal controls over compliance and compliance finding. Crime Victim Assistance ALN 16.575 Criteria: The Uniform Guidance requires that costs be adequately documented. The Organization’s internal control procedures over compliance specify that all employees’ timesheets and hours agree to the payroll register and to the amount allocated to grant activities. Condition: During allowable cost testing for federal grants, for 1 of the 25 payroll transactions tested, the fringe benefits were charged to the grant twice. Cause: An error in reporting the employee’s payroll expenses for the period caused a portion of the fringe benefits to be included twice. Effect: Employee payroll expenses charged to the grant were overstated. Questioned costs: None. Recommendation: Requests for reimbursement should be reviewed in detail to ensure all payroll costs are properly supported by time sheets and that the expenses are allocated correctly. Management’s response: See corrective action plan.