FAC Explorer

Finding 569048 (2024-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2025-06-30
Audit: 360710
Organization: Rape Crisis Center of Collin County (TX)
Auditor: Sutton Frost Cary

AI Summary

  • Core Issue: There are significant deficiencies in internal controls regarding allowable costs for federal grants, leading to unsupported charges.
  • Impacted Requirements: Uniform Guidance mandates that all costs must be documented and any changes to charges must be updated promptly.
  • Recommended Follow-Up: Management should strengthen controls to ensure all grant charges are properly supported and adjustments are made in a timely manner.

Finding Text

Finding 2024‐001: Allowable costs – Significant deficiency in internal controls over compliance and compliance finding. Crime Victim Assistance ALN 16.575 Criteria: Uniform Guidance requires all cost be adequately documented and supported. Any changes to amounts previously charged to the grant should be corrected and updated timely. Condition: During allowable cost testing for federal grants, 2 out of the 38 samples tested included charges that were either unsupported or refunded back to the Organization and not corrected to return those funds to the grantor. Cause: Due to oversight, management of the Organization missed that these additional amounts were charged to the grant. Effect: Costs were charged to the grant that were unsupported or no longer existed. Recommendation: Management should implement controls to ensure that all charges to the grant are supported and that any changes to previous amounts charged are updated timely. Questioned costs: None Management’s Response: See corrective action plan. Finding 2024-002: Allowable costs – Material weakness over

Corrective Action Plan

Finding Number: 2024-001: Allowable Costs – 2 out of the 38 samples tested included charges that were either unsupported or refunded back to the Organization and not corrected to return those funds to the grantor. Planned Corrective Action: The Turning Point has updated policies that include a process for managing refunds and crediting them back to grants. We also updated our Expense Reimbursement and Credit Card policies in 2024 to simplify our payment process which includes both the Finance Director and Executive Director checking all expenses have the proper documentation prior to paying the statements/invoices and submitting to payors (funders) for reimbursement. Completion Date: June 1, 2025 Responsible Contact Person: Tana Rice, Director of Finance

Categories

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness Significant Deficiency

Other Findings in this Audit

  • 569049 2024-002
    Material Weakness Repeat
  • 569050 2024-003
    Significant Deficiency Repeat
  • 1145490 2024-001
    Significant Deficiency
  • 1145491 2024-002
    Material Weakness Repeat
  • 1145492 2024-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Assistance $580,000
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $174,359
16.017 Sexual Assault Services Formula Program $150,000
93.991 Preventive Health and Health Services Block Grant $52,647
16.588 Violence Against Women Formula Grants $5,399