EIN: 582190065
UEI: FLLUMMZK5K83
Audited by: Fulton & Kozak, LLC
Oversight agency: 16 [Department of Justice]
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Data as of September 1, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. 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 March 30, 2026 (156 days ago).
What is a management decision? →FAC accepted this audit on September 29, 2023 — management decision was due March 29, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
Management disclosed to us that they overdrew $25,872.94 in federal funding during the year. Upon further review, this excess cash balance was maintained for a total of 130 days beyond the 10 calendar day tolerance period. Cause: There is currently only one person preparing and submitting the cash draw requests. There is no secondary review process in place. Effect: Raksha was not in compliance with federal regulations concerning disbursement of federal funds and excess cash. Recommendation: We recommend that management ensure a documented independent review and approval is completed prior to submission of the cash draw request. We also recommend that potential excess cash balances are reviewed frequently. Views of Responsible Officials Corrective Actions: Raksha agrees with this finding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2021-001: Improve Controls over Cash Management Compliance Requirement: Cash Management Internal Control Impact: Significant Deficiency Federal Awarding Agency: Department of Justice AL Numbers and Titles: 16.023 ? Sexual Assault Services for South Asian Survivors Federal Award Number: 2019-KS-AX-0012 Questioned Costs: $25,872.94 Repeat Finding: No Criteria: Raksha requests funds from the U.S. Department of Justice under the reimbursement payment method. Draw down requests should be timed to ensure that Federal cash on hand is the minimum needed for disbursements/reimbursements to be made immediately or within 10 days. If not spent or disbursed within 10 days, funds must be returned to the awarding agency. Condition: Management disclosed to us that they overdrew $25,872.94 in federal funding during the year. Upon further review, this excess cash balance was maintained for a total of 130 days beyond the 10 calendar day tolerance period. Cause: There is currently only one person preparing and submitting the cash draw requests. There is no secondary review process in place. Effect: Raksha was not in compliance with federal regulations concerning disbursement of federal funds and excess cash. Recommendation: We recommend that management ensure a documented independent review and approval is completed prior to submission of the cash draw request. We also recommend that potential excess cash balances are reviewed frequently. Views of Responsible Officials Corrective Actions: Raksha agrees with this finding. Please refer to the Corrective Action Plan.
Finding 2021-001 Condition Management disclosed to us that they overdrew $25,872.94 in federal funding during the year. Upon further review, this excess cash balance was maintained for a total of 130 days beyond the 10-calendar day tolerance period. Correction action Yes, we are aware of this action, and we notified funders about the mistake. We discussed corrective actions with funder. This was a one-off mistake based looking at the wrong part of a report. We used expenses as opposed the difference between the expenses and revenue. In 2021, we grew with more opportunities of federal and private funding in response to increased pandemic needs and the Atlanta Spa Shootings. The crisis did increase our workload and was a challenge with our current infrastructure and remote working adaptation. We have been delegating grant management and reporting, but this was a bit harder with systemic challenges with the new OVW reporting systems (JustGrants and ASAP) that DOJ implemented and rolled out in late 2020/2021. The challenges included time to get our grants coordinator trained in the middle of a number of crisis but also getting locked out of the system and the time and challenges to get back into the system, we are still learning and adapting to the changes in how we report information. Raksha is currently training our contract grants coordinator prepare the report so I can double check and we can avoid this mistake in the future. Raksha plans to hire a staff person in 2023 to be in charge of doing this so as to have stronger internal controls. Raksha will work with our OVW technical assistance to look at how we can create stronger procedures and processes to strengthen our internal controls and processes. Responsible Person Aparna Bhattacharyya Anticipated completion date We have already addressed challenges in getting our contract grants coordinator into the system will have her trained by end of 2022 on reporting for ASAP drawdowns. We have already improved our systems and delegated more tasks with more checks and balances. Raksha plans to hire a staff person in 2023 to be in charge of doing this so as to have more checks and balances as we grow and diversify our funding.
Raksha did not properly and consistently calculate the MTDC distribution base throughout the year. There were multiple discrepancies between the indirect cost amounts reported on the FFR and the indirect costs recalculated based on actual MTDC bases. As a result, Raksha did not claim as many indirect cost charges as they should have in the current year. Cause: Inadequate monitoring of policies and procedures and administrative oversight with respect to review of federal expenditures for indirect costs. Effect: Raksha does not have necessary controls in place to ensure that the modified total direct cost base is accurately and consistently calculated. Recommendation: We recommend that Raksha perform indirect cost reconciliations to the underlying general ledger detail and a timely detailed review by a knowledgeable individual other than the preparer. Views of Responsible Officials and Corrective Actions: Raksha agrees with this finding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2021-002: Improve Controls over Indirect Costs Compliance Requirement: Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency Federal Awarding Agency: Department of Justice AL Numbers and Titles: 16.016 ? OVW CSSP, 16.023 ? OVW SASP Federal Award Number: 2020-UW-AX-0005, 2019-KS-AX-0012 Questioned Costs: None Repeat Finding: No Criteria: Raksha has elected to charge a de minimis rate of 10% of modified total direct costs (MTDC). When using this method, the de minimis rate must be used consistently for all Federal awards, the rate must be applied to the appropriate MTDC base, and the indirect costs claimed must be the product of applying the rate to a MTDC base. Condition: Raksha did not properly and consistently calculate the MTDC distribution base throughout the year. There were multiple discrepancies between the indirect cost amounts reported on the FFR and the indirect costs recalculated based on actual MTDC bases. As a result, Raksha did not claim as many indirect cost charges as they should have in the current year. Cause: Inadequate monitoring of policies and procedures and administrative oversight with respect to review of federal expenditures for indirect costs. Effect: Raksha does not have necessary controls in place to ensure that the modified total direct cost base is accurately and consistently calculated. Recommendation: We recommend that Raksha perform indirect cost reconciliations to the underlying general ledger detail and a timely detailed review by a knowledgeable individual other than the preparer. Views of Responsible Officials and Corrective Actions: Raksha agrees with this finding. Please refer to the Corrective Action Plan.
Finding 2021-002 Condition Raksha did not properly and consistently calculate the MTDC distribution base throughout the year. There were multiple discrepancies between the indirect cost amounts reported on the FFR and the indirect costs recalculated based on actual MTDC bases. As a result, Raksha did not claim as many indirect cost charges as they should have in the current year. Correction action We are aware of this finding, and we notified funders about the mistake. We emailed our gmfd and grant manager about this. In 2021, we grew with more opportunities of federal and private funding in response to increased pandemic needs and the Atlanta Spa Shootings. The crisis did increase our workload and was a challenge with our current infrastructure. We have been working to delegate responsibilities of grant management and reporting, but this was a bit harder with systemic challenges with the new reporting systems (JustGrants and ASAP) that DOJ implemented and rolled out in late 2020/2021.We are still learning and adapting to the changes in how we report information. Raksha has already reached out to our GMFD contact to discuss best ways to report with the new system and will also reach out to our OVW technical assistance providers to help us address best practices in reporting the FFRs based on the new form. Until then, we will use one of our statewide grant SER forms to help us calculate this in a more accurate way. Upon connecting with our grant manager and our technical assistance provider, we will correct the indirect allocations for these multi-year grants. This is still possible since the grants have not closed out yet. Responsible Person Aparna Bhattacharyya Anticipated completion date Raksha plans to complete this by December 31, 2022
In some instances, the information on the quarterly FFRs was inconsistent with supporting documentation or was insufficiently supported. We found instances where the FFR amounts did not reconcile to grantee?s accounting system for the specified period. Cause: The reporting deficiencies noted are attributable to insufficient independent or supervisory review of the reports prior to submission. Effect: Raksha does not have necessary controls in place to ensure that the financial reporting is accurate, current, and complete. Recommendation: We recommend Raksha to ensure the data in the quarterly SF-425 Federal Financial Reports is completed and accurate and enhance the review process over quarterly SF-425 Federal Financial Reports to prevent or detect misstatements prior to submission. Views of Responsible Officials and Corrective Actions: Raksha agrees with this finding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2021-003: Improve Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Significant Deficiency Federal Awarding Agency: Department of Justice AL Numbers and Titles: 16.016 ? OVW CSSP, 16.023 ? OVW SASP Federal Award Number: 2020-UW-AX-0005, 2019-KS-AX-0012 Questioned Costs: None Repeat Finding: No Criteria: All recipients are required to submit the SF-425 (also known as the Federal Financial Report or FFR) for each award on a quarterly basis for the life of the grant. The SF-425 Federal Financial Report (FFR) should show the actual funds that have been spent (expenditures) and any bills that will be paid (unliquidated obligations incurred) at the recipient/subrecipient level, both for the reporting period and cumulatively, for each award. As per 2 CFR 200.302, accurate, current, and complete disclosure of the financial results of each Federal award or program must be included in accordance with the reporting requirements specified in 2 CFR 200.328 and 200.329. Condition: In some instances, the information on the quarterly FFRs was inconsistent with supporting documentation or was insufficiently supported. We found instances where the FFR amounts did not reconcile to grantee?s accounting system for the specified period. Cause: The reporting deficiencies noted are attributable to insufficient independent or supervisory review of the reports prior to submission. Effect: Raksha does not have necessary controls in place to ensure that the financial reporting is accurate, current, and complete. Recommendation: We recommend Raksha to ensure the data in the quarterly SF-425 Federal Financial Reports is completed and accurate and enhance the review process over quarterly SF-425 Federal Financial Reports to prevent or detect misstatements prior to submission. Views of Responsible Officials and Corrective Actions: Raksha agrees with this finding. Please refer to the Corrective Action Plan.
Finding 2021-003 Condition In some instances, the information on the quarterly FFRs was inconsistent with supporting documentation or was insufficiently supported. We found instances where the FFR amounts did not reconcile to grantee?s accounting system for the specified period. Correction action We are aware of this finding, and we notified funders about the mistake. We emailed our gmfd and grant manager about this. In 2021, we grew with more opportunities of federal and private funding in response to increased pandemic needs and the Atlanta Spa Shootings. The crisis did increase our workload and was a challenge with our current infrastructure. We have been working to delegate responsibilities of grant management and reporting, but this was a bit harder with systemic challenges with the new reporting systems (JustGrants and ASAP) that DOJ implemented and rolled out in late 2020/2021.We are still learning and adapting to the changes in how we report information. Raksha has already reached out to our GMFD contact to discuss best ways to report with the new system and will also reach out to our OVW technical assistance providers to help us address best practices in reporting the FFRs based on the new form. Raksha did also email to find out best ways to make these corrections of FFRs and is waiting on a reply. Until then, we will use one of our statewide grant SER forms to help us calculate this in a more accurate way. Upon connecting with our grant manager and our technical assistance provider, we will correct the indirect allocations for these multi-year grants. This is still possible since the grants have not closed out yet. Responsible Person Aparna Bhattacharyya Anticipated completion date December 31, 2022
FAC accepted this audit on March 23, 2022 — management decision was due September 23, 2022.
FAC accepted this audit on November 10, 2020 — management decision was due May 10, 2021.
FAC accepted this audit on September 23, 2019 — management decision was due March 23, 2020.
GSA_MIGRATION
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GSA_MIGRATION
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