HAVENNon-Profit

Federal Award Finding 2024-001 US Department of Justice Crime Victims Assistance AL No. 16.575 Pass-Through Grantor New Hampshire Coalition Against Domestic and Sexual Violence Questioned costs – $0 Criteria – 2 CFR section 200.430 requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. The records should be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated. Condition – Our testing included sampling 40 timesheets and verifying that the time booked to the grants was properly supported by the approved time sheets. In 5 instances the actual amount charged to the grants deviated from the amount deemed chargeable to the grant per the time sheet. The actual time allocated to the grants was concluded as allowable thus there are no questioned costs. The sample was not intended to be, and was not, a statistically valid sample. Cause – The cause of the discrepancies is due to reallocating time after the timesheets are completed or the use of an incorrect timesheet. Effects or Potential Effects – The effect or potential effect is the lack of proper documentation to support that HAVEN has established a system of internal control that evidences that time charged to the grant was appropriately reviewed for accuracy and allowability. Auditor’s Recommendation – We recommend that time sheets comprehensively detail the employee’s program-related activities, which should then be accurately reflected in the grant allocations. If circumstances require re-allocation of an employee’s time the changes and the reason for the changes should be documented sufficiently to demonstrate the change was properly supported, reviewed and allowable. View of Responsible Officials – HAVEN agrees with the finding and the Office Manager will review all time sheets and document any required changes to support the payroll charged to the grants.

Federal Award Finding 2024-002 US Department of Justice Crime Victims Assistance AL No. 16.575 Pass-Through Grantor New Hampshire Coalition Against Domestic and Sexual Violence Questioned costs – $0 Criteria – Under 2 CFR section 200.420, charges to Federal awards must be necessary, reasonable, and supportable. The records should be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated. Condition – We tested 25 disbursements charged to the grant. Under HAVEN’s system of internal control, the Finance Director is responsible for determining grant allocability and annotating the corresponding grant on the invoice. Discrepancies were found in two cases where the grant listed on the invoice did not match the grant charged. The charge to the grant was concluded as allowable thus there are no questioned costs. The sample was not intended to be, and was not, a statistically valid sample. Cause – The cause of the discrepancies was due to reallocating funds to different grants after the invoice was initially entered and paid. Effects or Potential Effects – The effect or potential effect is the lack of proper documentation to support that HAVEN has established a system of internal control that evidences that expenditures charged to the grant were appropriately reviewed for accuracy and allowability. Auditor’s Recommendation – We recommend that if an invoice is later reassigned to a different grant that a memo be prepared as to the rationale behind the change and who determined it was properly allocable to a different grant. View of Responsible Officials – HAVEN agrees with the finding and the Office Manager will review all time sheets and document any required changes to support the payroll charged to the grants.

Financial Statement Finding 2022-001 Repeat Audit Finding: Audit Finding #2021-001 Criteria ? Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with generally accepted accounting principles. Condition ? HAVEN does not have an internal control policy in place over annual financial reporting that would enable management to prepare its annual financial statements and ensure related footnote disclosures are complete and presented in accordance with generally accepted accounting principles. Cause ? HAVEN relies on the audit firm to prepare the annual financial statements and related footnote disclosures. However, they have reviewed and approved the annual financial statements and the related footnote disclosures. Effects or Potential Effects ? The completeness of the financial statement disclosures and the accuracy of the overall financial presentation is negatively impacted as external auditors do not have the same comprehensive understanding of HAVEN as its internal staff. Auditor?s Recommendation ? Management should continue to review and approve the annual financial statements and the related footnote disclosures. View of Responsible Officials ? HAVEN agrees with the finding and will investigate if this can be addressed internally by the new Finance Director.

Financial Statement Finding 2022-002 Criteria ? Employee records were not consistently maintained, or records were not filed appropriately. Condition ? Four approved wage rate forms could not be located. Our testing included 40 payroll selections and for four of the 40 selections an approved wage rate form for the selected time period could not be located by the Office Manager. The sample was not intended to be, and was not, a statistically valid sample. Cause ? Ineffective design of internal control. Effects or Potential Effects ? Wage rates could not be confirmed to documentation approved by the Executive Director and the employee. Auditor?s Recommendation ? We recommend that wage rate forms be properly approved by the Executive Director and the employee and maintained in the employee's file. View of responsible officials ? HAVEN agrees with the finding and the Office Manager will review and ensure all employee files are complete.

Federal Award Finding 2022-003 US Department of Justice Crime Victims Assistance AL No. 16.575 Pass-Through Grantor New Hampshire Coalition Against Domestic and Sexual Violence Repeat Audit Finding: Audit Finding #2021-002 Questioned costs ? $0 Criteria ? HAVEN utilizes QuickBooks to track expenditures applied to the grants. The control in place is designed to ensure that the Executive Director can see the expenditures applied to the award and request reimbursement for only those expenditures deemed qualified. Additionally, this control assists in ensuring an expenditure is not charged to more than one grant. Condition ? In four instances it was noted that the QuickBooks report did not agree to the reimbursement request for the grant. Our testing included obtaining the Profit and Loss by Customer from QuickBooks and comparing it to the Schedule of Expenditures of Federal Awards. The total expenditures for four grants did not agree to the Schedule of Expenditures of Federal Awards. The additional charges made to the Federal awards were in compliance so there are no questioned costs but the coding in QuickBooks did not agree. The sample was not intended to be, and was not, a statistically valid sample. Cause ? Human error in coding the expenditures and not adjusting QuickBooks for reclassifications. Effects or Potential Effects ? Expenses could be billed to the wrong grant, double billed or unallowable under the grant. Auditor?s Recommendation ? We recommend that a report is run from QuickBooks to support the grant reimbursement request and that the report is reviewed by the Executive Director for agreement. QuickBooks should be updated if changes are made. To ensure changes are being properly reflected, a report for the year-to-date period should be generated to ensure the figures agree to the reimbursement requests to date. View of Responsible Officials ? HAVEN agrees with the finding and the new Finance Director is performing the proper reconciliations now.

Federal Award Finding 2022-004 US Department of Justice Crime Victims Assistance AL No. 16.575 Pass-Through Grantor New Hampshire Coalition Against Domestic and Sexual Violence Questioned costs ? $0 Criteria ? The time sheets are developed based on a preliminary understanding of the grant budgets and not updated. The time sheets combined with the job description provide support for the allocation of time to the grants, but it is not clear and concise. Condition ? Time sheets are detailed out by program but not by grant thus it is not straightforward to ensure that the amounts charged to the grant were allowable. Our testing included obtaining 40 time sheets and agreeing the time allocated to the grants per the approved timesheets. In 13 instances the amount charged to the grant did not agree to the time sheet. The time allocated to the grants was researched and concluded as allowable thus there are no questioned costs. The sample was not intended to be, and was not, a statistically valid sample. Cause ? Ineffective time sheet design Effects or Potential Effects ? Determining whether a charge of payroll is allowable under the grant is difficult. Auditor?s Recommendation ? We recommend that time sheets support the time allocated to the grant and that a second review be performed and documented for allowable charges to the grants. View of Responsible Officials ? HAVEN agrees with the finding and the Office Manager will review all time sheets and document any required changes to support the payroll charged to the grants.

Financial Statement Finding 2021-001 Repeat Audit Finding: Audit Finding #2020-001 Criteria ? Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with generally accepted accounting principles. Condition ? HAVEN does not have an internal control policy in place over annual financial reporting that would enable management to prepare its annual financial statements and ensure related footnote disclosures are complete and presented in accordance with generally accepted accounting principles. Cause ? HAVEN relies on the audit firm to prepare the annual financial statements and related footnote disclosures. However, they have reviewed and approved the annual financial statements and the related footnote disclosures. Effects or Potential Effects ? The completeness of the financial statement disclosures and the accuracy of the overall financial presentation is negatively impacted as external auditors do not have the same comprehensive understanding of HAVEN as its internal staff. Auditor?s Recommendation ? Management should continue to review and approve the annual financial statements and the related footnote disclosures. View of responsible officials and planned corrective actions ? HAVEN will continue to review the financial statements and required footnotes prepared by the external auditors. HAVEN believes this process to be the most economical and appropriate to help ensure complete and proper financial reporting.

Federal Award Finding 2021-002 US Department of Justice Crime Victims Assistance AL No. 16.575 Pass-Through Grantor New Hampshire Coalition Against Domestic and Sexual Violence Repeat Audit Finding: Audit Finding #2020-002 Questioned costs ? $0 Condition ? HAVEN utilizes QuickBooks to track expenditures applied to the grants. In five instances it was noted that the QuickBooks report did not agree to the reimbursement request for the grant. Our testing included obtaining the Profit and Loss by Customer from QuickBooks and comparing it to the Schedule of Expenditures of Federal Awards. The total expenditures for five different grants did not agree to the Schedule of Expenditures of Federal Awards. The additional charges made to the Federal awards were in compliance so there are no questioned costs but the coding in QuickBooks did not agree. The sample was not intended to be, and was not, a statistically valid sample. Criteria ? The control in place is designed to ensure that the Executive Director can see the expenditures applied to the award and request reimbursement for only those expenditures deemed qualified. Additionally, this control assists in ensuring an expenditure is not charged to more than one grant. Cause ? Human error in coding the expenditures and not noting the difference in the report. Effect ? Expenses could be billed to the wrong grant, double billed or unallowable under the grant. Recommendation ? We recommend that a report is run from QuickBooks to support the grant reimbursement request and that the report is reviewed by the Executive Director for agreement. View of responsible officials ? We agree with the finding and have developed a corrective action plan.

Federal Award Finding 2021-003 US Department of Justice Crime Victims Assistance AL No. 16.575 Pass-Through Grantor New Hampshire Coalition Against Domestic and Sexual Violence Questioned costs ? $25 Condition ? In-person time was paid out at $55 instead of $30 as indicated per the time sheet. Our testing included obtaining 40 time sheets and agreeing the time sheets to the payroll register. We had one instance where the in-person pay was not updated from the previous pay period in the payroll system and resulted in an employee being paid an additional $25 which was charged to a grant. The sample was not intended to be, and was not, a statistically valid sample. Criteria ? Check totals are not used to verify that per diems and other stipends are calculated and updated correctly in the payroll system. Cause ? Ineffective design of internal control. Effect ?Total per diems and stipends paid may not be correct. Recommendation ? We recommend that stipends and in-person pay be summed directly from the time sheets and checked to the totals in the payroll system. View of responsible officials ? We agree with the finding and have developed a corrective action plan.

Federal Award Finding 2020-002 US Department of Justice Crime Victims Assistance CFDA No. 16.575 Pass-Through Grantor New Hampshire Coalition Against Domestic and Sexual Violence Questioned costs ? $0 Condition ? HAVEN utilizes QuickBooks to track expenditures applied to the grants. In two instances it was noted that the QuickBooks report did not agree to the reimbursement request for the grant. Our testing included obtaining the Profit and Loss by Customer from QuickBooks and comparing it to the Schedule of Expenditures of Federal Awards. The total expenditures for two different grants did not agree to the Schedule of Expenditures of Federal Awards. The additional charges made to the Federal awards were in compliance so there are no questioned costs but the coding in QuickBooks did not agree. Criteria ? The control in place is designed to ensure that the Executive Director can see the expenditures applied to the award and request reimbursement for only those expenditures deemed qualified. Cause ? Human error in coding the expenditures and not noting the difference in the report. Effect ? Expenses could be billed to the wrong grant, double billed or unallowable under the grant. Recommendation ? We recommend that a report is run from QuickBooks to support the grant reimbursement request and that the report is reviewed by the Executive Director for agreement. View of responsible officials ? We agree with the finding and have developed a corrective action plan.

Federal Award Finding 2020-003 US Department of Justice Crime Victims Assistance CFDA No. 16.575 Pass-Through Grantor New Hampshire Coalition Against Domestic and Sexual Violence Questioned costs ? None Condition ? Time sheets are detailed out by program but not by grant thus it is not straightforward to ensure that the amounts charged to the grant were allowable. Our testing included obtaining 40 time sheets and agreeing the time allocated to the grants per the approved timesheets. In 13 instances the amount charged to the grant did not agree to the time sheet. The time allocated to the grants was researched and concluded as allowable thus there was no questioned costs. Criteria ? The time sheets are developed based on a preliminary understanding of the grant budgets and not updated. The time sheets combined with the job description provide support for the allocation of the time to the grants but it is not clear and concise. Cause ? Ineffective time sheet design Effect ? Determining whether a charge of payroll is allowable under the grant is difficult. Recommendation ? We recommend that time sheets support the time allocated to the grant and that a second review be performed and documented by the Business Administrator for allowable charges to the grants. View of responsible officials ? We agree with the finding and have developed a corrective action plan.

Federal Award Finding 2020-004 US Department of Justice Crime Victims Assistance CFDA No. 16.575 Pass-Through Grantor New Hampshire Coalition Against Domestic and Sexual Violence Likely questioned costs ? $0 Condition ? Payroll tax is allocated based on 7.65% of the payroll allocated to the grant instead of the actual payroll tax incurred. Our testing included 8 out of 26 pay periods and consisted of comparing the total payroll expense charged to all of the grants and the actual payroll expense incurred. The projection from the testing results indicated that in total, all grants, not just the major program, may have had some additional payroll taxes charged. Criteria ? The calculation is done at 7.65% of the payroll allocated to the grant in a spreadsheet when it should be done proportionally based on the actual payroll taxes incurred. Cause ? Ineffective calculation design Effect ? Payroll taxes not actually incurred may be charged to a grant. Recommendation ? We recommend that the allocation of payroll taxes to the grants be reviewed and documented by the Executive Director. View of responsible officials ? We agree with the finding and have developed a corrective action plan.