Audit 50892

FY End

2022-06-30

Total Expended

$1.57M

Findings

Programs

Organization: Live Violence Free (CA)

Year: 2022 Accepted: 2023-07-23

Auditor: Richardson & Company LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
42761	2022-001	-	-	L
42762	2022-001	-	-	L
43928	2022-001	-	-	L
43929	2022-001	-	-	L
43930	2022-001	-	-	L
43931	2022-001	-	-	L
43932	2022-001	-	-	L
43933	2022-001	-	-	L
619203	2022-001	-	-	L
619204	2022-001	-	-	L
620370	2022-001	-	-	L
620371	2022-001	-	-	L
620372	2022-001	-	-	L
620373	2022-001	-	-	L
620374	2022-001	-	-	L
620375	2022-001	-	-	L

Programs

ALN	Program	Spent	Major	Findings
16.575	Crime Victim Assistance	$250,084	Yes	1
16.524	Legal Assistance for Victims	$175,653	-	0
93.136	Injury Prevention and Control Research and State and Community Based Programs	$75,328	-	0
16.588	Violence Against Women Formula Grants	$53,683	-	0
93.671	Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services	$16,102	-	0
97.024	Emergency Food and Shelter National Board Program	$10,932	-	0
93.497	Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports	$4,542	-	0

Contacts

Name	Title	Type
ZRP5QU17W5G7	Chelcee Thomas	Auditee
5305444444	Ingrid Sheipline	Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenses reported on the Schedule are reported on the accrual basis of accounting. Such expenses are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenses are not allowable or are limited as to reimbursement.The amounts passed through to subrecipients are reported on in this schedule when disbursed in accordance with 2 CFR ?200.502(a), which differs from the accrual basis of accounting used under generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Live Violence Free (the Organization) under programs of the federal government for the year ended June 30, 2022. 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 Organizations operations, it is not intended to be and does not present the financial position, changes in net position, or cash flows of the Organization. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.

Title: SUBRECIPIENTS Accounting Policies: Expenses reported on the Schedule are reported on the accrual basis of accounting. Such expenses are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenses are not allowable or are limited as to reimbursement.The amounts passed through to subrecipients are reported on in this schedule when disbursed in accordance with 2 CFR ?200.502(a), which differs from the accrual basis of accounting used under generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no subrecipients of the Organizations programs during the year ended June 30, 2022.

Title: NONCASH AWARDS Accounting Policies: Expenses reported on the Schedule are reported on the accrual basis of accounting. Such expenses are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenses are not allowable or are limited as to reimbursement.The amounts passed through to subrecipients are reported on in this schedule when disbursed in accordance with 2 CFR ?200.502(a), which differs from the accrual basis of accounting used under generally accepted accounting principles. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. No noncash awards existed in the current year.

Finding Details

Finding 2022-001

Finding 2022-001 Federal Grantor: U.S. Department of Justice Passed-through: California Governor?s Office of Emergency Services Pass-through Grantor?s No: Various Compliance Requirement: Reporting Condition: The Organization submitted its Audited Financial Statements and Single Audit Report to the federal clearinghouse in June 2023, 3 months after it was due. Criteria: The Organization was required to submit its Audited Financial Statements and Single Audit Report to the federal audit clearinghouse no later than March 31, 2023, 9 months after the fiscal year-end (2 Code of Federal Regulations ?200.512). Effect: Federal awarding agencies may deny future federal awards or subject the Organization to additional cash monitoring requirements. This finding was not a result of internal control individual federal programs and, accordingly, did not have a direct and material effect on the reporting requirements over the Town?s major federal programs. Cause: The Organization failed to prepare its Audited Financial Statements and Schedule of Expenditures of Federal Awards in a timely manner due to the number of federal awards tested in the current year compared to prior years. Recommendation: The Organization should work with its external accounting firm so that it can close its books and submit its audited financial statements and single audit to the federal audit clearinghouse no later than the statutory reporting deadline. Management?s Response: Management?s response to the finding is discussed in the attached Corrective Action Plan.

Finding 2022-001