Women's Coalition of St. Croix

Finding Number: 2023-002 Prior Year Finding Number: N/A Compliance Requirement: Reporting Program: Crime Victim Assistance CFDA #: 16.575 Award #: 2019-V2-GX-0016 Subgrant Award #: VOCA-2019-WCSC, VOCA-2019-WCSC-#2 Award Year: 10/01/2021 – 12/31/2022, 10/01/2022 – 03/31/2024 Criteria: Per the VOCA subgrant award agreement the subgrantee must submit the VOCA Quarterly Performance Measurement Tool Report no later than the 10th day of the month, at the end of each fiscal quarter. Condition: We reviewed the third (3rd) quarter performance report and noted that the report was not filed timely. Questioned Costs: $-0- Context: This is a condition identified based on review of the grant agreement. Effect: The project is not in compliance with one of the grant reporting requirements. Cause: It appears that policies and procedures over timeliness of submission were not functioning as intended. Recommendation: We recommend that the Women’s Coalition of St. Croix meets the reporting deadline by establishing procedures to ensure that reports are filed timely. Views of Responsible Management Official and Corrective Action Plan: Management concurs with finding. See Current Year Corrective Action Plan

2023-002: Reporting Response: Women’s Coalition of St. Croix will create a reporting schedule outlining all reporting timelines. The reporting schedule will include report preparation dates, report review dates and report submission dates. The timeline will be strictly followed by all staff involved in the reporting process. Estimated Completion Date: December 6, 2024 Contact: Dr. Clema Lewis, Executive Director

Finding Number: 2023-003 Prior Year Finding Number: N/A Compliance Requirement: Reporting Program: Crime Victim Assistance CFDA #: 16.575 Award #: 2019-V2-GX-0016 Subgrant Award #: VOCA-2019 #1, VOCA 2019 #2 Award Year: 10/01/2021 – 12/31/2022, 10/01/2022 – 03/31/2024 Criteria: Per the VOCA subgrant award agreement the subgrantee agrees to comply with organizational audit requirements of OMB (Uniform Administrative, Cost Principles and Audit Requirements for Federal Awards). This audit must be performed in accordance with GAO’s Government Auditing Standards. Subsequent audits must be submitted no later than thirteen (13) months after the close of the recipient organization’s audited fiscal year. Condition: The Women’s Coalition of St. Croix’s audited financial statements for the September 30, 2023, year-end was not submitted to the grantor within the stipulated timeframe. Questioned Costs: $-0- Context: This is a condition identified based on review of the grant agreement. Effect: The project is not in compliance with one of the grant reporting requirements. Cause: There were transitions in financial personnel during and after year-end, which resulted in delays in reporting. Recommendation: We recommend that the Women’s Coalition of St. Croix meets the reporting deadline by establishing procedures to ensure that reports are filed timely. Views of Responsible Management Official and Corrective Action Plan: Management concurs with finding. See Current Year Corrective Action Plan

2023-003: Reporting Response: Transitions in Women’s Coalition of St. Croix (WCSC) financial personnel during and after year-end resulted delays to the audit process for the audit period ending September 30, 2023. To address this problem, WCSC hired a fiscal consultant in August 2022 to oversee the fiscal office, prepare and complete all grant reports, and to coordinate all fiscal audits. WCSC also hired a full-time bookkeeper in October 2022 to conduct day-to-day financial transactions and to assist with audit and grant reporting. WCSC has already engaged its Auditors to conduct the FY2024 audit, which will be completed by April 30th, 2025 Estimated Completion Date: April 30th, 2025. Contact: Carolyn Forno, Fiscal Officer

Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition: The Women’s Coalition of St. Croix’s audited financial statements for the September 30, 2021, year-end was not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Questioned Costs: $0 Context: This is a condition identified based on review of Uniform Guidance requirements and the grant agreements. Effect: The project is not in compliance with reporting compliance of the Office of Management and Budget for non-profit, state and local government entities. Cause: There were transitions in financial personnel during and after year-end, which resulted in delays in the audit process. Recommendation: We recommend that the Women’s Coalition of St. Croix meets the reporting deadline by establishing an audit timeline to ensure that the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Management Officials and Corrective Action Plan: Management concurs with finding. See Section IV- Current Year Corrective Action Plan.

Transitions in WCSC financial personnel during and after year-end resulted delays to the audit process for this audit period (FY2021) and the subsequent audit period ending September 30, 2022. To address this problem, WCSC hired a fiscal consultant in August 2022 to oversee the fiscal office, prepare and complete all grant reports, and to coordinate all fiscal audits. WCSC also hired a full-time bookkeeper in October 2022 to conduct day-to-day financial transactions and to assist with audit and grant reporting. WCSC has already engaged its Auditors to conduct the FY2022 audit, which will commence immediately following the completion of the FY2021 audit. This would put WCSC on track to complete the FY2023 audit by June 2024, thus meeting the requirement to submit the audit to the Federal Audit Clearing House within nine months after year-end. The timeline for the completion of the two subsequent audits is as follows: Estimated Completion Date: June 30, 2024

Criteria: Per the VAWA subgrant award agreement the subgrantee must submit a STOP Annual Subgrantee Report Form, citing project activities funded through VAWA STOP funds. Condition: We reviewed the STOP Annual Subgrantee award and noted that the report was not filed timely. Questioned Costs: $0 Context: This is a condition identified based on review of the grant agreement. Effect: The project is not in compliance with the grant reporting requirement. Cause: There were transitions in financial personnel during and after year-end, which resulted in delays in reporting. Recommendation: We recommend that the Women’s Coalition of St. Croix meets the reporting deadline by establishing procedures to ensure that reports are filed timely. Views of Responsible Management Official and Corrective Action Plan: Management concurs with finding. See Section IV- Current Year Corrective Action Plan.

The STOP Annual Subgrantee award was filed two-weeks late in FY2021 due to transitions in staff. In the future, WCSC’s Executive Director will ensure to file this report within thirty days of the end of the calendar year. She will work with program staff to collect the necessary statistics for the report beginning in December of each year, ensuring that there is ample time to prepare and submit the report. If there are any anticipated delays to filing this report, the Executive Director will obtain written permission for an extension from the grantor. Estimated Completion Date: Fiscal Year 2022