FAC Explorer

Audit 410756

FY End
2025-12-31
Total Expended
$1.50M
Findings
9
Programs
7
Organization: Idaho Coalition Against Sexual & Domestic Violence, Inc. (ID)
Year: 2025 Accepted: 2026-09-10
Auditor: SORREN CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1229271 2025-003 Material Weakness Yes B
1229272 2025-004 Material Weakness Yes B
1229273 2025-005 Material Weakness Yes H
1229274 2025-003 Material Weakness Yes B
1229275 2025-004 Material Weakness Yes B
1229276 2025-005 Material Weakness Yes H
1229277 2025-003 Material Weakness Yes B
1229278 2025-004 Material Weakness Yes B
1229279 2025-005 Material Weakness Yes H

Programs

ALN Program Spent Major Findings
16.524 LEGAL ASSISTANCE FOR VICTIMS $214,167 Yes 0
16.589 RURAL DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ASSISTANCE PROGRAM $211,216 Yes 0
16.736 TRANSITIONAL HOUSING ASSISTANCE FOR VICTIMS OF DOMESTIC VIOLENCE, DATING VIOLENCE, STALKING, OR SEXUAL ASSAULT $205,821 Yes 0
16.526 OVW TECHNICAL ASSISTANCE INITIATIVE $145,926 Yes 0
16.888 CONSOLIDATED AND TECHNICAL ASSISTANCE GRANT PROGRAM TO ADDRESS CHILDREN AND YOUTH EXPERIENCING DOMESTIC AND SEXUAL VIOLENCE AND ENGAGE MEN AND BOYS AS ALLIES $68,245 Yes 0
16.556 STATE DOMESTIC VIOLENCE AND SEXUAL ASSAULT COALITIONS $1,574 Yes 0
93.591 FAMILY VIOLENCE PREVENTION AND SERVICES/STATE DOMESTIC VIOLENCE COALITIONS $8 Yes 3

Contacts

Name Title Type
F221PNAMHJN6 Tai Simpson Auditee
2083840419 Morgan Browning Auditor
No contacts on file

Notes to SEFA

THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS INCLUDES THE FEDERAL GRANT ACTIVITY OF IDAHO COALITION AGAINST SEXUAL AND DOMESTIC VIOLENCE, INC. AND IS PRESENTED ON THE ACCRUAL BASIS OF ACCOUNTING. 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 IDAHO COALITION AGAINST SEXUAL AND DOMESTIC VIOLENCE, INC., IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN NET ASSETS, OR CASH FLOWS OF IDAHO COALITION AGAINST SEXUAL AND DOMESTIC VIOLENCE, INC.
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.
IDAHO COALITION AGAINST SEXUAL AND DOMESTIC VIOLENCE, INC. HAS ELECTED NOT TO USE THE 15 PERCENT DE MINIMIS INDIRECT COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE.
IDAHO COALITION AGAINST SEXUAL AND DOMESTIC VIOLENCE, INC. DID NOT HAVE ANY AWARDS THAT WERE PASSED THROUGH TO SUBRECIPIENTS FOR THE YEAR ENDED DECEMBER 31, 2025.

Finding Details

Finding 2025-003
MANAGEMENT IS RESPONSIBLE FOR ESTABLISHING AND MAINTAINING AN EFFECTIVE SYSTEM OF INTERNAL CONTROLS TO ENSURE COMPLIANCE WITH 2 CFR PART 200, SECTION 200.514(C) AND SUBPART E, COST PRINCIPLES DOCUMENTATION OF INTERNAL CONTROLS SURROUNDING ALLOCATION OF COSTS, IS A KEY COMPONENT OF EFFECTIVE INTERNAL CONTROL OVER COMPLIANCE. THE COALITION COULD NOT PROVIDE DOCUMENTATION OF REVIEW AND APPROVAL OF EXPENSES ALLOCATED THROUGH THE JOURNAL ENTRY PROCESS TO THE FEDERAL PROGRAMS. SUPPORTING DOCUMENTATION COULD NOT BE PROVIDED THAT SHOWED PAYROLL REGISTER BASE COSTS TIED TO THE AMOUNTS ALLOCATED TO THE VARIOUS GRANT PROGRAMS.
Finding 2025-004
MANAGEMENT IS RESPONSIBLE FOR ESTABLISHING AND MAINTAINING AN EFFECTIVE SYSTEM OF INTERNAL CONTROLS TO ENSURE COMPLIANCE WITH 2 CFR PART 200, SECTION 200.514(C), AND UNDER 2 CFR PART 200, SUBPART E, COSTS MUST BE ADEQUATELY DOCUMENTED. DURING OUR TESTING OF PAYROLL COSTS WE OBSERVED 2 OF THE 4 PAYROLL PERIODS TESTED WHERE KEY INTERNAL CONTROL OVERSIGHT PROVIDING REVIEW AND APPROVALS OF PAYROLL TIME ENTRY COULD NOT BE OBSERVED ON THE REPORTS AVAILABLE TO STAFF AFTER THE TRANSITION TO NEW TIME KEEPING SOFTWARE. ADDITIONALLY, THE PAYROLL TIME KEEPING REPORTING INFORMATION AVAILABLE DURING FIELDWORK FOR REVIEW APPEARED TO BE INCOMPLETE.
Finding 2025-005
MANAGEMENT IS RESPONSIBLE FOR ESTABLISHING AND MAINTAINING AN EFFECTIVE SYSTEM OF INTERNAL CONTROLS TO ENSURE COMPLIANCE WITH 2 CFR PART 200, SECTION 200.514(C). ADDITIONALLY, A NON-FEDERAL ENTITY MAY CHARGE ONLY ALLOWABLE COSTS INCURRED DURING THE APPROVED BUDGET PERIOD OF A FEDERAL AWARD’S PERIOD OF PERFORMANCE AND ANY COSTS INCURRED BEFORE THE FEDERAL AWARDING AGENCY OR PASS-THROUGH ENTITY MADE THE FEDERAL AWARD THAT WERE AUTHORIZED BY THE FEDERAL AWARDING AGENCY OR PASS-THROUGH ENTITY (2 CFR 200.308, 200.309, AND 200.403(H)). DURING TESTING OF 25 EXPENDITURE SELECTIONS WE OBSERVED 14 PAYROLL AND NON-PAYROLL EXPENDITURES WHICH WERE RECORDED UNDER THE 2401IDSDVC GRANT PROGRAM WHICH WERE OUTSIDE OF THE PERIOD OF PERFORMANCE ENDING DATE OF SEPTEMBER 30, 2025.