FAC Explorer

Audit 43846

FY End
2022-06-30
Total Expended
$783,940
Findings
2
Programs
8
Organization: Transitions Family Violence Services (VA)
Year: 2022 Accepted: 2023-08-29
Auditor: Brown Edwards

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42856 2022-001 Significant Deficiency - I
619298 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $225,376 Yes 1
16.320 Services for Trafficking Victims $48,460 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $42,560 - 0
14.218 Community Development Block Grants/entitlement Grants $40,000 - 0
14.231 Emergency Solutions Grant Program $37,800 - 0
16.588 Violence Against Women Formula Grants $36,136 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $30,919 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $27,171 - 0

Contacts

Name Title Type
TFVS16198450 Sanu Dieng Auditee
7577222261 Leslie Roberts Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activities of Transitions Family Violence Services under programs of the Federal government for the year ended June 30, 2022, 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of Transitions Family Violence Services it is not intended to and does not present the financial position, changes in net assets, or cash flows of Transitions Family Violence Services. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-001
Criteria: A non-federal entity receiving federal funds is required to document and maintain internal control memos related to compliance requirements for federal awards. Condition: During 2022, internal control memos were not formally documented to the extent the Uniform Guidance standards require. Cause: While there is a procurement policy, it does not include all the requirements specified by Uniform Guidance to ensure compliance with federal programs. Effect: Weak internal controls can result in fraud and noncompliance of federal awards. Questioned costs: There were no questioned costs noted. Context: Testing of procurement policies. Repeat Finding: This is not a repeat finding from the prior year as the most recent prior year did not require a single audit. Recommendations: We recommend that management and the Board of Directors perform a risk assessment to consider additional procedures that need to be implemented, considering recommendations provided throughout the audit, and a review of Uniform Guidance requirements. We also recommend that the policy be reviewed and updated accordingly as new thresholds of procurement are reached. Views of responsible official: Management agrees with the finding and will implement adn document the appropriate controls. See client's corrective action plan.
Finding 2022-001
Criteria: A non-federal entity receiving federal funds is required to document and maintain internal control memos related to compliance requirements for federal awards. Condition: During 2022, internal control memos were not formally documented to the extent the Uniform Guidance standards require. Cause: While there is a procurement policy, it does not include all the requirements specified by Uniform Guidance to ensure compliance with federal programs. Effect: Weak internal controls can result in fraud and noncompliance of federal awards. Questioned costs: There were no questioned costs noted. Context: Testing of procurement policies. Repeat Finding: This is not a repeat finding from the prior year as the most recent prior year did not require a single audit. Recommendations: We recommend that management and the Board of Directors perform a risk assessment to consider additional procedures that need to be implemented, considering recommendations provided throughout the audit, and a review of Uniform Guidance requirements. We also recommend that the policy be reviewed and updated accordingly as new thresholds of procurement are reached. Views of responsible official: Management agrees with the finding and will implement adn document the appropriate controls. See client's corrective action plan.