FAC Explorer

Audit 9212

FY End
2023-06-30
Total Expended
$1.04M
Findings
2
Programs
5
Organization: Committee Against Domestic Abuse, Inc. (MN)
Year: 2023 Accepted: 2024-01-03
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7153 2023-001 Significant Deficiency - A
583595 2023-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $864,868 Yes 1
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $87,961 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $66,644 - 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $19,386 - 0
10.569 Emergency Food Assistance Program (food Commodities) $722 - 0

Contacts

Name Title Type
CRV9D32LPD64 Jason MacK Auditee
5076258688 Lindsay Tweeten Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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. De Minimis Rate Used: Y Rate Explanation: Committee Against Domestic Abuse, Inc. has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Committee Against Domestic Abuse, Inc. under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Organization, it is not intended to and does not present the financial position, changes in net assets, functional expenses, or cash flows of the Organization.
Title: Subrecipient Payments, Noncash Assistance, Insurance, and Loans or Guarantees Accounting Policies: 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. De Minimis Rate Used: Y Rate Explanation: Committee Against Domestic Abuse, Inc. has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The purpose of the Schedule of expenditures of federal awards is to present a summary of Committee Against Domestic Abuse, Inc.’s federal grant activity. Committee Against Domestic Abuse, Inc. did not provide any federal awards to subrecipients for the year ended June 30, 2023.

Finding Details

Finding 2023-001
2023 – 001: Activities Allowed and Unallowed Federal Agency: U.S. Department of Justice Federal Program Name: Crime Victim Services Assistance Listing Number: 16.575 Pass-Through Agency: Minnesota Department of Public Safety Office of Justice Programs Pass-Through Number(s): A-CVS-2020-CADA-00030 Award Period: October 1, 2021 through September 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: All pay rate changes require approval of the executive director or assistant executive director. Condition: The Organization did not have documentation of executive director approval on all pay rate changes in 2023. Questioned Costs: None Context: One of 40 payroll files reviewed did not have documented approval of pay rate change by the executive director. Cause: Administrative oversight of obtaining required signatures. Effect: Payroll costs charged to the grant may not be compliant with Uniform Guidance. Repeat Finding: No Recommendation: We recommend the Organization review their processes for ensuring they are following their policy that all pay rate changes are approved by the Executive Director. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
2023 – 001: Activities Allowed and Unallowed Federal Agency: U.S. Department of Justice Federal Program Name: Crime Victim Services Assistance Listing Number: 16.575 Pass-Through Agency: Minnesota Department of Public Safety Office of Justice Programs Pass-Through Number(s): A-CVS-2020-CADA-00030 Award Period: October 1, 2021 through September 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: All pay rate changes require approval of the executive director or assistant executive director. Condition: The Organization did not have documentation of executive director approval on all pay rate changes in 2023. Questioned Costs: None Context: One of 40 payroll files reviewed did not have documented approval of pay rate change by the executive director. Cause: Administrative oversight of obtaining required signatures. Effect: Payroll costs charged to the grant may not be compliant with Uniform Guidance. Repeat Finding: No Recommendation: We recommend the Organization review their processes for ensuring they are following their policy that all pay rate changes are approved by the Executive Director. Views of Responsible Officials: There is no disagreement with the audit finding.