FAC Explorer

Finding 522047 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-02-05
Audit: 341287
Organization: Esperanza United (MN)
Auditor: Mahoney Ulbrich Christiansen & Russ PA

AI Summary

  • Core Issue: Esperanza submitted federal financial reports late, missing deadlines by several weeks.
  • Impacted Requirements: Reports must be filed within 30 days of the period end to avoid delinquency and funding issues.
  • Recommended Follow-up: Establish a clear process with designated roles for report preparation and review to ensure timely submissions, especially during staff turnover.

Finding Text

2024-001 Late Filing of Federal Financial Reports Federal Department: Department of Justice, Office on Violence Against Women Assistance Listing #: 16.526 Compliance and Internal Controls Significant Deficiency Category of Finding – Reporting Criteria – Esperanza is required to submit quarterly FFR (financial) reports with 30 days of period end. Condition – The March 31, 2024 FFR report for 15JOVW-23-GK-05153-MUMU and 15JOVW-23-GK-05137-CSSP were submitted on May 20, 2024. The December 31, 2023 FFR report for 2016-TA-AX-K040 was submitted on July 1, 2024. Cause – The organization went through turnover of key staff during the fiscal year. The individuals who were responsible for submitting the reports left the organization during the fiscal year. Effect – Failure to submit reports within the required period may result in Esperanza’s status to be delinquent and not be able to draw down funds on the award. Recommendation – We recommend that management implement a formal process that clearly defines who is responsible for preparing and a separate individual responsible for reviewing these report, and make sure they are aware of the filing requirements to ensure that federal reports are prepared, reviewed, and submitted timely. Having two individuals responsible for this process will help mitigate the risk of missing a filing deadline due to turnover. Management’s Response and Corrective Action – Esperanza has assigned the contract accountant to be responsible for preparing these reports and implemented processes to ensure these reports are submitted on time. Responsible party for corrective action – Vivian Huelgo, President and CEO Repeat finding – No

Corrective Action Plan

2024-001 Late Filing of Federal Financial Reports Federal Departments: Department of Justice, Office on Violence Against Women Assistance Listing #: 16.526 Compliance and Internal Controls Significant Deficiency Category of Finding – Reporting Name of contact person: Vivian Huelgo, President and CEO Corrective Action: Esperanza has assigned the contract accountant to be responsible for preparing these reports and implemented processes to ensure these reports are submitted on time. Completion Date: The Organization has already adopted this corrective action.

Categories

Reporting

Other Findings in this Audit

  • 522048 2024-001
    Significant Deficiency
  • 522049 2024-001
    Significant Deficiency
  • 522050 2024-001
    Significant Deficiency
  • 522051 2024-001
    Significant Deficiency
  • 522052 2024-001
    Significant Deficiency
  • 522053 2024-001
    Significant Deficiency
  • 522054 2024-001
    Significant Deficiency
  • 522055 2024-002
    Significant Deficiency
  • 522056 2024-002
    Significant Deficiency
  • 522057 2024-002
    Significant Deficiency
  • 522058 2024-002
    Significant Deficiency
  • 522059 2024-002
    Significant Deficiency
  • 522060 2024-002
    Significant Deficiency
  • 522061 2024-002
    Significant Deficiency
  • 522062 2024-002
    Significant Deficiency
  • 1098489 2024-001
    Significant Deficiency
  • 1098490 2024-001
    Significant Deficiency
  • 1098491 2024-001
    Significant Deficiency
  • 1098492 2024-001
    Significant Deficiency
  • 1098493 2024-001
    Significant Deficiency
  • 1098494 2024-001
    Significant Deficiency
  • 1098495 2024-001
    Significant Deficiency
  • 1098496 2024-001
    Significant Deficiency
  • 1098497 2024-002
    Significant Deficiency
  • 1098498 2024-002
    Significant Deficiency
  • 1098499 2024-002
    Significant Deficiency
  • 1098500 2024-002
    Significant Deficiency
  • 1098501 2024-002
    Significant Deficiency
  • 1098502 2024-002
    Significant Deficiency
  • 1098503 2024-002
    Significant Deficiency
  • 1098504 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.496 Family Violence Prevention and Services/culturally Specific Domestic Violence and Sexual Violence Services $3.41M
93.592 Family Violence Prevention and Services/discretionary $512,452
16.575 Crime Victim Assistance $221,512
16.582 Crime Victim Assistance/discretionary Grants $185,054
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $122,584
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $90,325
16.524 Legal Assistance for Victims $43,985
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 $27,883
16.526 Ovw Technical Assistance Initiative $3,604