EIN: 237310701
UEI: GQLRBT9NGKC9
Audited by: CliftonLarsonAllen, LLP
Oversight agency: 16 [Department of Justice]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 10, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 10, 2026 (12 days from today).
What is a management decision? →FAC accepted this audit on February 4, 2025 — management decision was due August 4, 2025.
FAC accepted this audit on January 10, 2024 — management decision was due July 10, 2024.
The Organization did not have documented approval of expenses reimbursed through the grant. Context: No documentation of approval of expenditures for two out of twenty-eight selections were kept. Cause: Management was not able to find the documented approval of invoices/credit card statement due to employee turnover within the Organization. Effect: When internal controls are not in place over expenses, there is increased risk that expenses charged to the grant could be incorrect. Recommendation: The Organization should implement internal controls to ensure documentation of approval for expenditures is retained. View of Responsible Officials: Management is in agreement with this audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Justice Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: Minnesota Office of Justice Programs Pass-Through Number: A-ARPS-2022-WOMADV-00015 Award Period: 01/01/2022 – 03/31/2023 Type of Finding: • Significant Deficiency in Internal Control Criteria: 2 CFR §200.303 requires entities to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The Organization did not have documented approval of expenses reimbursed through the grant. Context: No documentation of approval of expenditures for two out of twenty-eight selections were kept. Cause: Management was not able to find the documented approval of invoices/credit card statement due to employee turnover within the Organization. Effect: When internal controls are not in place over expenses, there is increased risk that expenses charged to the grant could be incorrect. Recommendation: The Organization should implement internal controls to ensure documentation of approval for expenditures is retained. View of Responsible Officials: Management is in agreement with this audit finding.
Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No.21.027 Recommendation: The Organization should implement internal controls to ensure documentation of approval for expenditures is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: • All transactions need to be routed through our bill payment software to ensure a proper paper trail and approvals. • All Financial Transactions forms must be signed by supervisor before being processed. • All credit card transactions will be reviewed weekly/monthly to ensure Accounting has receipts for all transactions. Staff must include a Financial Transaction Form signed by their supervisor for each receipt. Name(s) of the contact person(s) responsible for corrective action: Susan Lucas Planned completion date for corrective action plan: 1/1/2024 If there are questions regarding this plan, please call Holly Henning at 651-726-5215.
FAC accepted this audit on February 8, 2023 — management decision was due August 8, 2023.
The Organization did not have a process to review or approve the time and effort of employees charged to the grant. Context: No documentation of time and effort approval was kept the full fiscal year. Cause: Internal control procedures were not in place to review and approve time and effort for personnel. Effect: When internal controls are not in place over payroll charges, there is increased risk that payroll allocations may be incorrect. Repeat Finding: No. Recommendation: The Organization should implement internal controls to ensure that time and effort is reviewed on a timely basis. View of Responsible Officials: Management is in agreement with this audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Justice Federal Program Name: Crime Victim Services 2022 Assistance Listing Number: 16.575 Pass-Through Agency: Minnesota Office of Justice Programs Pass-Through Numbers: A-CVS-2022-WOMADV-021 Award Period: 10/1/2021 ? 9/30/2023 Type of Finding: ? Material Weakness in Internal Control ? Other Matters Criteria: 2 CFR 200 ?200.430 requires that changes to Federal awards for salaries and wages must be based on records that accurately reflect work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: The Organization did not have a process to review or approve the time and effort of employees charged to the grant. Context: No documentation of time and effort approval was kept the full fiscal year. Cause: Internal control procedures were not in place to review and approve time and effort for personnel. Effect: When internal controls are not in place over payroll charges, there is increased risk that payroll allocations may be incorrect. Repeat Finding: No. Recommendation: The Organization should implement internal controls to ensure that time and effort is reviewed on a timely basis. View of Responsible Officials: Management is in agreement with this audit finding.
2022-001 Crime Victim Services - Assistance Listing No. 16.575 Recommendation: The Organization should implement internal controls to ensure that time and effort is reviewed on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Women's Advocates has systematized time and effort within the payroll system whereby employees and their supervisors approval timecards with the appropriate grant coding. Name(s) of the contact person(s) responsible for corrective action: Yulanda Williams Planned completion date for corrective action plan: 1/23/2023
The Organization did not have a process to review or approve payroll accruals. Context: In our audit testing of the period of performance for the grant ending and the grant beginning in the fiscal year there was not appropriate documentation of review or approval of the payroll accrual. Cause: Internal control procedures were not in place to review and approve payroll accruals every month. Effect: When internal controls are not in place over payroll accrual, the accrual could be calculated incorrectly and wages may be charged to the wrong grant. Repeat Finding: No Recommendation: The Organization should implement internal controls to ensure that there is review and approval of monthly payroll accruals by someone who does not prepare the accrual calculation. View of Responsible Officials: Management is in agreement with this audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Justice Federal Program Name: Crime Victim Services 2020 and Crime Victim Services 2022 Assistance Listing Number: 16.575 Pass-Through Agency: Minnesota Office of Justice Programs Pass-Through Numbers: A-CVS-2020-WOMADV-044 and A-CVS-2022-WOMADV-021 Award Period: 10/1/2019 ? 9/30/2021 and 10/1/2021 ? 9/30/2023 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200 ?200.303 requires that entities must establish and maintain effective internal control over Federal awards. Condition: The Organization did not have a process to review or approve payroll accruals. Context: In our audit testing of the period of performance for the grant ending and the grant beginning in the fiscal year there was not appropriate documentation of review or approval of the payroll accrual. Cause: Internal control procedures were not in place to review and approve payroll accruals every month. Effect: When internal controls are not in place over payroll accrual, the accrual could be calculated incorrectly and wages may be charged to the wrong grant. Repeat Finding: No Recommendation: The Organization should implement internal controls to ensure that there is review and approval of monthly payroll accruals by someone who does not prepare the accrual calculation. View of Responsible Officials: Management is in agreement with this audit finding.
2022-002 Crime Victim Services- Assistance Listing No. 16.575 Recommendation: The Organization should implement internal controls to ensure that there is review and approval of monthly payroll accruals by someone who does not prepare the accrual calculation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Payroll accruals are currently reviewed and approved by a contracted accountant. This task will transition to financial staff by the end of the fiscal year 2023. Name(s) of the contact person(s) responsible for corrective action: Yulanda Williams
FAC accepted this audit on September 6, 2021 — management decision was due March 6, 2022.
FAC accepted this audit on November 17, 2020 — management decision was due May 17, 2021.
FAC accepted this audit on September 15, 2019 — management decision was due March 15, 2020.
FAC accepted this audit on October 1, 2017 — management decision was due April 1, 2018.
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