EIN: 721321800
UEI: D4BZYKJCE8V6
Audited by: KOLDER, SLAVEN AND COMPANY, LLC
Oversight agency: 16 [Department of Justice]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 24, 2023. 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 24, 2024 (893 days ago).
What is a management decision? →The Organization had certain occupancy costs that were not being distributed in a reasonable proportion to the benefits received. Cause: The Organization does not have a policy to distribute costs to federal programs in proportion to the benefits received. Effect: Due to the lack of policies, the Organization has occupancy costs that are not being allocated in proportion to the benefits received. As a result, the Organization has occupancy costs that are both under and over charged to the federal program with the net effect being an under charge to the federal program. Recommendation: The Organization should establish policies and procedures to determine an appropriate allocable base for charges that benefit more than one program in order to distribute cost based on the benefits received. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with this finding and will establish procedures to determine an appropriate basis to allocate shared costs proportionate to the benefits received by the programs. The Organization implemented an allocation based on the square footage of the facility and the number of clients being served by each program. The basis of allocation was put into place and utilized beginning August of 2022.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF JUSTICE 2022-003 Distribution of Allocable Costs Fiscal year finding initially occurred: 2021 Crime Victim Assistance (16.575) 2019-V2-GX-0059 and 2020-V2-GX-0010 Criteria: In accordance with 2 CFR Part 230, the Organization should have a control policy to allocate costs that benefit both a federal program and other work in a manner that is reasonably proportionate to the benefits received. Condition: The Organization had certain occupancy costs that were not being distributed in a reasonable proportion to the benefits received. Cause: The Organization does not have a policy to distribute costs to federal programs in proportion to the benefits received. Effect: Due to the lack of policies, the Organization has occupancy costs that are not being allocated in proportion to the benefits received. As a result, the Organization has occupancy costs that are both under and over charged to the federal program with the net effect being an under charge to the federal program. Recommendation: The Organization should establish policies and procedures to determine an appropriate allocable base for charges that benefit more than one program in order to distribute cost based on the benefits received. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with this finding and will establish procedures to determine an appropriate basis to allocate shared costs proportionate to the benefits received by the programs. The Organization implemented an allocation based on the square footage of the facility and the number of clients being served by each program. The basis of allocation was put into place and utilized beginning August of 2022.
Internal Control Finding: U.S. DEPARTMENT OF JUSTICE Significant Deficiency- Crime Victim Assistance (16.575) 2022-003 Distribution of Allocable Costs Recommendation: In accordance with 2 CFR Part 230, the Organization should have a control policy to allocate costs that benefit both a federal program and other work in a manner that is reasonably proportionate to the benefits received. Corrective Action Plan: The Organization agrees with this finding and will establish procedures to determine an appropriate basis to allocate shared costs proportionate to the benefits received by the programs. The Organization implemented an allocation based on the square footage of the facility and the number of clients being served by each program. The basis of allocation was put into place and utilized beginning August of 2022.
2021-003
U.S. DEPARTMENT OF JUSTICE 2022-004 Distribution of Allocable Costs Fiscal year finding initially occurred: 2021 Crime Victim Assistance (16.575) 2019-V2-GX-0059 and 2020-V2-GX-0010 See Internal Control Finding 2022-003.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF JUSTICE 2022-004 Distribution of Allocable Costs Fiscal year finding initially occurred: 2021 Crime Victim Assistance (16.575) 2019-V2-GX-0059 and 2020-V2-GX-0010 See Internal Control Finding 2022-003.
Compliance Finding: U.S. DEPARTMENT OF JUSTICE Crime Victim Assistance (16.575) 2022-004 Distribution of Allocable Costs See Internal Control Finding 2022-003.
2021-004
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
The Organization had certain occupancy costs that were not being distributed in a reasonable proportion to the benefits received. Cause: The Organization does not have a policy to distribute costs to federal programs in proportion to the benefits received. Effect: Due to the lack of policies, the Organization has occupancy costs that are not being allocated in proportion to the benefits received. As a result, the Organization has occupancy costs that are both under and over charged to the federal program with the net effect being an under charge to the federal program. Recommendation: The Organization should establish policies and procedures to determine an appropriate allocable base for charges that benefit more than one program in order to distribute cost based on the benefits received. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with this finding and will establish procedures to determine an appropriate basis to allocate shared costs proportionate to the benefits received by the programs.
Show full finding ▾Hide full finding ▴A. Internal Control Findings - U.S. DEPARTMENT OF JUSTICE 2021-003 Distribution of Allocable Costs Fiscal year finding initially occurred: 2021 Crime Victim Assistance (16.575) 2018-V2-GX-0042, 2019-V2-GX-0059 Criteria: In accordance with 2 CFR Part 230, the Organization should have a control policy to allocate costs that benefit both a federal program and other work in a manner that is reasonably proportionate to the benefits received. Condition: The Organization had certain occupancy costs that were not being distributed in a reasonable proportion to the benefits received. Cause: The Organization does not have a policy to distribute costs to federal programs in proportion to the benefits received. Effect: Due to the lack of policies, the Organization has occupancy costs that are not being allocated in proportion to the benefits received. As a result, the Organization has occupancy costs that are both under and over charged to the federal program with the net effect being an under charge to the federal program. Recommendation: The Organization should establish policies and procedures to determine an appropriate allocable base for charges that benefit more than one program in order to distribute cost based on the benefits received. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with this finding and will establish procedures to determine an appropriate basis to allocate shared costs proportionate to the benefits received by the programs.
Internal Control Finding: U.S. DEPARTMENT OF JUSTICE Significant Deficiency- Crime Victim Assistance (16.575) 2021-003 Distribution of Allocable Costs Recommendation: In accordance with 2 CFR Part 230, the Organization should have a control policy to allocate costs that benefit both a federal program and other work in a manner that is reasonably proportionate to the benefits received. Corrective Action Plan: The Organization agrees with this finding and will establish procedures to determine an appropriate basis to allocate shared costs proportionate to the benefits received by the programs.
B. Compliance Findings - U.S. DEPARTMENT OF JUSTICE 2021-004 Distribution of Allocable Costs Fiscal year finding initially occurred: 2021 Crime Victim Assistance (16.575) 2018-V2-GX-0042, 2019-V2-GX-0059 See Internal Control Finding 2021-003.
Show full finding ▾Hide full finding ▴B. Compliance Findings - U.S. DEPARTMENT OF JUSTICE 2021-004 Distribution of Allocable Costs Fiscal year finding initially occurred: 2021 Crime Victim Assistance (16.575) 2018-V2-GX-0042, 2019-V2-GX-0059 See Internal Control Finding 2021-003.
Compliance Finding: U.S. DEPARTMENT OF JUSTICE Crime Victim Assistance (16.575) 2021-004 Distribution of Allocable Costs See Internal Control Finding 2021-003.
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