FAC Explorer

Finding 1229279 (2025-005)

Material Weakness Repeat Finding
Requirement
H
Questioned Costs
-
Year
2025
Accepted
2026-09-10
Audit: 410756
Organization: Idaho Coalition Against Sexual & Domestic Violence, Inc. (ID)
Auditor: SORREN CPAS PC

AI Summary

  • Core Issue: Management failed to maintain effective internal controls, leading to expenditures recorded outside the allowed performance period for the federal grant.
  • Impacted Requirements: Non-compliance with 2 CFR Part 200, specifically sections 200.514(c), 200.308, 200.309, and 200.403(h), regarding allowable costs.
  • Recommended Follow-Up: Review and adjust internal controls to ensure all expenditures align with the approved budget period and performance dates.

Finding Text

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.

Corrective Action Plan

THE COALITION WILL MAINTAIN A CENTRALIZED GRANT REGISTER IDENTIFYING EACH AWARD NUMBER, PROJECT CODE, BEGINNING DATE, ENDING DATE, AND APPROVED PERIOD OF PERFORMANCE. FINANCE WILL USE THE REGISTER DURING MONTHLY CLOSE AND GRANT REVIEW TO VERIFY THAT PAYROLL AND NON-PAYROLL EXPENDITURES ARE CHARGED TO THE CORRECT ACTIVE GRANT/PROJECT. BEFORE AND AFTER AN AWARD END DATE, FINANCE WILL REVIEW PROJECT ACTIVITY FOR COSTS POSTED OUTSIDE THE APPROVED PERIOD, CONFIRM WHETHER ANY PRE-AWARD OR CLOSEOUT COST IS AUTHORIZED, AND RECLASSIFY MISCODED TRANSACTIONS BEFORE GRANT REPORTING IS FINALIZED. NEW AWARD/PROJECT CODES WILL BE ESTABLISHED AND COMMUNICATED BEFORE COSTS ARE CHARGED TO A SUCCESSOR AWARD. IN ADDITION, AFTER THE MONTHLY CLOSE PROCESS IS COMPLETE, FINANCE WILL DISTRIBUTE GRANT STATEMENTS TO ADMINISTRATION TO REVIEW EXPENDITURES AND REMAINING GRANT BALANCES FOR REASONABLENESS. THIS PROVIDES AN ADDITIONAL LAYER OF OVERSIGHT TO VERIFY THAT GRANT-RELATED EXPENSES HAVE BEEN RECORDED ACCURATELY.

Categories

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1229271 2025-003
    Material Weakness Repeat
  • 1229272 2025-004
    Material Weakness Repeat
  • 1229273 2025-005
    Material Weakness Repeat
  • 1229274 2025-003
    Material Weakness Repeat
  • 1229275 2025-004
    Material Weakness Repeat
  • 1229276 2025-005
    Material Weakness Repeat
  • 1229277 2025-003
    Material Weakness Repeat
  • 1229278 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
16.524 LEGAL ASSISTANCE FOR VICTIMS $214,167
16.589 RURAL DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ASSISTANCE PROGRAM $211,216
16.736 TRANSITIONAL HOUSING ASSISTANCE FOR VICTIMS OF DOMESTIC VIOLENCE, DATING VIOLENCE, STALKING, OR SEXUAL ASSAULT $205,821
16.526 OVW TECHNICAL ASSISTANCE INITIATIVE $145,926
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
16.556 STATE DOMESTIC VIOLENCE AND SEXUAL ASSAULT COALITIONS $1,574
93.591 FAMILY VIOLENCE PREVENTION AND SERVICES/STATE DOMESTIC VIOLENCE COALITIONS $8