Finding 1088913 (2023-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-11-30
Audit: 330248
Organization: Women's Coalition of St. Croix (VI)

AI Summary

  • Core Issue: The Women’s Coalition of St. Croix failed to submit their audited financial statements on time, breaching compliance with federal reporting requirements.
  • Impacted Requirements: This finding relates to the Data Collection Form and Single Audit Reporting Package as mandated by 2 CFR 200.512.
  • Recommended Follow-Up: Establish a clear audit timeline to ensure timely submission of the reporting package to the Federal Audit Clearinghouse each year.

Finding Text

Finding Number: 2023-001 Prior Year Finding Number: 2022-001 Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: Crime Victim Assistance CFDA #: 16.575 Award #: 2019-V2-GX-0016 Subgrant Award #: VOCA-2019-WCSC, VOCA-2019-WCSC-#2 Award Years: 10/01/2021 – 12/31/2022, 10/01/2022 – 03/31/2024 Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition: The Women’s Coalition of St. Croix’s audited financial statements for the September 30, 2023, year-end was not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Questioned Costs: $-0- Context: This is a condition identified based on review of Uniform Guidance requirements and the grant agreements. Effect: The project is not in compliance with reporting compliance of the Office of Management and Budget for non-profit, state and local government entities. Cause: There were transitions in financial personnel which resulted in delays in the audit process. Recommendation: We recommend that the Women’s Coalition of St. Croix meets the reporting deadline by establishing an audit timeline to ensure that the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Management Official and Corrective Action Plan: Management concurs with finding. See Current Year Corrective Action Plan.

Categories

Reporting

Other Findings in this Audit

  • 512471 2023-001
    Significant Deficiency Repeat
  • 512472 2023-002
    Significant Deficiency
  • 512473 2023-003
    Significant Deficiency
  • 1088914 2023-002
    Significant Deficiency
  • 1088915 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Assistance $398,856
16.588 Violence Against Women Formula Grants $183,965
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $133,558
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $75,907
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $53,032
14.231 Emergency Solutions Grant Program $24,288
97.024 Emergency Food and Shelter National Board Program $19,979