EIN: 341375936
UEI: H6KLHHQ1NK93
Audited by: DeMarco & Associates CPAs, LLC
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 6, 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 July 6, 2026 (58 days ago).
What is a management decision? →FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
FAC accepted this audit on January 14, 2024 — management decision was due July 14, 2024.
FAC accepted this audit on April 25, 2023 — management decision was due October 25, 2023.
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
Financial reports were not submitted timely to grantors. Criteria: 2 C.F.R. Part 200.328 ? Financial Reporting requires that financial information be collected with the frequency required by the terms and conditions of the federal award. The Ohio Attorney General, Crime Victim Services Section, VOCA 2019-2020 Guidelines and Eligibility requires financial reports to be submitted monthly, no later than the 15th day of each month. Cause: Management is not monitoring the fiscal manager?s compliance with the Center?s policies and procedures which address the preparation of financial reporting to grantor agencies. Effect of Condition: Failure to file reports in a timely manner may result in the suspension or termination of grant awards. Identification of repeat finding: This is a repeat finding from the immediate previous audit, 2020-002. Recommendation: We recommend that management implement policies and procedures to ensure financial reports are prepared and submitted to grantor agencies in compliance with the reporting requirements of grant awards. Management?s Response: Family and Child Abuse Prevention Center?s Fiscal Policy and Procedures Manual already states strict adherence to timely billing. Unfortunately, this had not happened during the audit period. We have incurred some staff turnover. Due to the omissions, we have put additional pieces in place to ensure timely billing. Our tenacity has greatly enhanced the process and our outcomes have gotten much better. As of this writing, all billing is current with the commitment that it will remain current. Management continues to require a monthly report regarding the billing of grants.
Show full finding ▾Hide full finding ▴Finding 2021-001 United States Department of Justice Noncompliance with Program Requirements ? Financial Reports Material Weakness in Internal Control over Compliance ? Financial Reports Crime Victim Assistance ? CFDA No. 16.575 ? Grant Numbers 2020-VOCA-132924547 ? Grant period October 1, 2019 to September 30, 2020 and 2021-VOCA-132132232 ? Grant period October 1, 2020 to September 30, 2021. Statement of Condition: Financial reports were not submitted timely to grantors. Criteria: 2 C.F.R. Part 200.328 ? Financial Reporting requires that financial information be collected with the frequency required by the terms and conditions of the federal award. The Ohio Attorney General, Crime Victim Services Section, VOCA 2019-2020 Guidelines and Eligibility requires financial reports to be submitted monthly, no later than the 15th day of each month. Cause: Management is not monitoring the fiscal manager?s compliance with the Center?s policies and procedures which address the preparation of financial reporting to grantor agencies. Effect of Condition: Failure to file reports in a timely manner may result in the suspension or termination of grant awards. Identification of repeat finding: This is a repeat finding from the immediate previous audit, 2020-002. Recommendation: We recommend that management implement policies and procedures to ensure financial reports are prepared and submitted to grantor agencies in compliance with the reporting requirements of grant awards. Management?s Response: Family and Child Abuse Prevention Center?s Fiscal Policy and Procedures Manual already states strict adherence to timely billing. Unfortunately, this had not happened during the audit period. We have incurred some staff turnover. Due to the omissions, we have put additional pieces in place to ensure timely billing. Our tenacity has greatly enhanced the process and our outcomes have gotten much better. As of this writing, all billing is current with the commitment that it will remain current. Management continues to require a monthly report regarding the billing of grants.
Finding Number: 2021-001 Planned Corrective Action: Family and Child Abuse Prevention Center's Fiscal Policy and Procedures Manual already states strict adherence to timely billing. Unfortunately this had not happened during the audit period. We have put mechanisms in place to ensure that going forward, it will remain current. Management will require a specific monthly report regarding billing of grants. Anticipated Completion Date: 6/30/22 Responsible Contact Person: Dr. Christie Jenkins, PHD, LPCCS, NCC, Chief Executive Director
2020-002
FAC accepted this audit on March 31, 2021 — management decision was due October 1, 2021.
Financial reports were not submitted timely to grantors. Criteria: 2 C.F.R. Part 200.328 ? Financial Reporting requires that financial information be collected with the frequency required by the terms and conditions of the federal award. The Ohio Attorney General, Crime Victim Services Section, VOCA 2019-2020 Guidelines and Eligibility requires financial reports to be submitted monthly, no later than the 15th day of each month. The VAWA grant agreements require financial reports to be submitted monthly, no more than 10 days after the end of each month being reported. Cause: Management is not monitoring the fiscal manager?s compliance with the Center?s policies and procedures which address the preparation of financial reporting to grantor agencies. Effect of Condition: Failure to file reports in a timely manner may result in the suspension or termination of grant awards. Recommendation: We recommend that management implement policies and procedures to ensure financial reports are prepared and submitted to grantor agencies in compliance with the reporting requirements of grant awards. Management?s Response: Family and Child Abuse Prevention Center?s Fiscal Policy and Procedures Manual already states strict adherence to timely billing. Unfortunately, this had not happened during the audit period. As of this writing, all billing is current with the commitment and it will remain current. Management will require a specific monthly report regarding billing of grants.
Show full finding ▾Hide full finding ▴SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2020-002 United States Department of Justice Noncompliance with Program Requirements ? Financial Reports Material Weakness in Internal Control over Compliance ? Financial Reports Crime Victim Assistance ? CFDA No. 16.575 ? Grant Numbers 2019-VOCA-132132232 ? Grant period October 1, 2018 to September 30, 2019 and 2020-VOCA-132924547 ? Grant period October 1, 2019 to September 30, 2020. Violence Against Women Formula Grants ? CFDA No. 16.588 ? Grant Numbers 2018-WF-VA-8838 ? Grant period January 1, 2019 to December 31, 2019 and 2019-WF-VA-8838 ? Grant period January 1, 2020 to March 31, 2021. Statement of Condition: Financial reports were not submitted timely to grantors. Criteria: 2 C.F.R. Part 200.328 ? Financial Reporting requires that financial information be collected with the frequency required by the terms and conditions of the federal award. The Ohio Attorney General, Crime Victim Services Section, VOCA 2019-2020 Guidelines and Eligibility requires financial reports to be submitted monthly, no later than the 15th day of each month. The VAWA grant agreements require financial reports to be submitted monthly, no more than 10 days after the end of each month being reported. Cause: Management is not monitoring the fiscal manager?s compliance with the Center?s policies and procedures which address the preparation of financial reporting to grantor agencies. Effect of Condition: Failure to file reports in a timely manner may result in the suspension or termination of grant awards. Recommendation: We recommend that management implement policies and procedures to ensure financial reports are prepared and submitted to grantor agencies in compliance with the reporting requirements of grant awards. Management?s Response: Family and Child Abuse Prevention Center?s Fiscal Policy and Procedures Manual already states strict adherence to timely billing. Unfortunately, this had not happened during the audit period. As of this writing, all billing is current with the commitment and it will remain current. Management will require a specific monthly report regarding billing of grants.
2020-002 Family and Child Abuse Prevention Center's Fiscal Policy and Procedures Manual already states strict adherence to timely billing. Unfortunately this had not happened during the audit period. As of this writing, all billing is current with the commitment and it will remain current. Management will require a specific monthly report regarding billing of grants.
FAC accepted this audit on October 2, 2020 — management decision was due April 2, 2021.
FAC accepted this audit on January 24, 2019 — management decision was due July 24, 2019.
FAC accepted this audit on March 22, 2018 — management decision was due September 22, 2018.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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