EIN: 411459621
UEI: DNPKEA722MR4
Audited by: Abdo
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 February 13, 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 August 13, 2026 (19 days ago).
What is a management decision? →FAC accepted this audit on February 20, 2025 — management decision was due August 20, 2025.
FAC accepted this audit on April 10, 2024 — management decision was due October 10, 2024.
We noted that some Federal expenditures for certain listed programs did not agree to the underlying financial records. The underlying financial records are prepared in accordance to requirements in 2 CFR 200.502 and thus the expenditures per program should agree with the underlying financial records. Certain accruals of expenses were made in the financial records that were not reflected on the SEFA. Criteria:The Code of Federal Regulations requires that auditees prepare the Schedule of Expenditures of Federal Awards (SEFA) (2 CFR 200.510(b)) and display all Federal expenditures per Federal program (2 CFR 200.510(b)(3)) in accordance with the expenditure guidelines at 2 CFR 200.502. Expenditures should be based, generally, on when the activity occurred. In general, this means that the SEFA will agree to the underlying financial records. Cause:This was due to a misunderstanding of how the accruals should relate to the SEFA. Effect:The SEFA was overstated for the current year before correction. Context:This issue does not appear pervasive. While the misstatement was material, the accruals were unusual and not a pervasive mistake. Recommendation:We recommend fully agreeing the SEFA to the underlying financial statements. The reconciliation process was completed with the exception of these accruals. We recommend including the accruals in most cases since Federal expenditures are generally calculated in accordance with GAAP accrual accounting. Deviations from GAAP can be found at 2 CFR 200.502. Views of Responsible Officials:Management agrees with the finding.
Show full finding ▾Hide full finding ▴Condition:We noted that some Federal expenditures for certain listed programs did not agree to the underlying financial records. The underlying financial records are prepared in accordance to requirements in 2 CFR 200.502 and thus the expenditures per program should agree with the underlying financial records. Certain accruals of expenses were made in the financial records that were not reflected on the SEFA. Criteria:The Code of Federal Regulations requires that auditees prepare the Schedule of Expenditures of Federal Awards (SEFA) (2 CFR 200.510(b)) and display all Federal expenditures per Federal program (2 CFR 200.510(b)(3)) in accordance with the expenditure guidelines at 2 CFR 200.502. Expenditures should be based, generally, on when the activity occurred. In general, this means that the SEFA will agree to the underlying financial records. Cause:This was due to a misunderstanding of how the accruals should relate to the SEFA. Effect:The SEFA was overstated for the current year before correction. Context:This issue does not appear pervasive. While the misstatement was material, the accruals were unusual and not a pervasive mistake. Recommendation:We recommend fully agreeing the SEFA to the underlying financial statements. The reconciliation process was completed with the exception of these accruals. We recommend including the accruals in most cases since Federal expenditures are generally calculated in accordance with GAAP accrual accounting. Deviations from GAAP can be found at 2 CFR 200.502. Views of Responsible Officials:Management agrees with the finding.
MNCASA and MACC will implement a review process for accruals and reversals; this review process will occur at the end of each month and the end of the fiscal year. This process will ensure that the ledger matches the SEFA reporting, accruals, and reversals and is done in a timely manner. MNCASA and MACC staff will also attend a training session on SEFA prepartation to increase our knowledge and ensure proper reporting.
FAC accepted this audit on February 28, 2023 — management decision was due August 28, 2023.
FAC accepted this audit on February 13, 2022 — management decision was due August 13, 2022.
FAC accepted this audit on February 7, 2021 — management decision was due August 7, 2021.
During our procedures, we noted several paid invoices with no evidence of approval. Criteria: The Organization's internal controls requires proper authorization of expenditures. Cause: While staff were working from home due to COVID the Organization did not have a system set up to attach the electronic approvals to the invoices, and some approvals from invoices during that time period could not be located. Effect: As a result, there was a potential for unauthorized purchases that do not conform with federal or grant-specific requirements. Recommendation: We recommend that the Organization review their control procedures so that if a remote work setting occurs again, electronic approval documentation gets attached to the invoice in the system for easy retrieval and no invoices get paid without proper approval.
Show full finding ▾Hide full finding ▴Condition: During our procedures, we noted several paid invoices with no evidence of approval. Criteria: The Organization's internal controls requires proper authorization of expenditures. Cause: While staff were working from home due to COVID the Organization did not have a system set up to attach the electronic approvals to the invoices, and some approvals from invoices during that time period could not be located. Effect: As a result, there was a potential for unauthorized purchases that do not conform with federal or grant-specific requirements. Recommendation: We recommend that the Organization review their control procedures so that if a remote work setting occurs again, electronic approval documentation gets attached to the invoice in the system for easy retrieval and no invoices get paid without proper approval.
The findings from the June 30, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2020-001 - OVW Technical Assistance Initiative Program - Significant Deficiency in Internal Controls over Compliance U.S. Department of Justice: OVW Technical Assistance Initiative Program - CFDA 16.526 Recommendation: We recommend that the Organization review their control procedures so that if a remote work setting occurs again, electronic approval documentation gets attached to the invoice in the system for easy retrieval and no invoices get paid without proper approval. Planned Action Minnesota Coalition Against Sexual Assault will correct this deficiency in the 2021 fiscal year by implementing the following corrected credit card expense approval process: ? MNCASA Credit Card statement is downloaded on the 5th day of the month by Accounting Specialist. ? Accounting Specialist then prepares invoices and master spreadsheet of charges, including coding on recurring items, and distributes to all those using credit cards. ? Users are given 3-5 days to provide supporting receipts and proper coding of expenses. ? Executive Director reviews all invoices and charges and emails written approval of master spreadsheet to Accounting Specialist. **This replaces live signature procedure to accommodate remote working conditions currently in place.** ? Master spreadsheet with complete coding, supporting receipts, and emailed ED approval are forwarded to A/P Accountant for processing of payment. The Organization strives to remain compliant with Uniform Guidance in all respects to present both accurate and transparent records. If the Department of Justice has questions regarding this plan, please call Artika Roller, Executive Director at 651-209-0899.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 15, 2019 — management decision was due July 15, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 31, 2018 — management decision was due July 31, 2018.
FAC accepted this audit on March 21, 2017 — management decision was due September 21, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-003
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