EIN: 510231573
UEI: VJLDGWL2J5E1
Audited by: Forvis Mazars, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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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 December 11, 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 June 11, 2026 (82 days ago).
What is a management decision? →FAC accepted this audit on December 8, 2024 — management decision was due June 8, 2025.
FAC accepted this audit on December 11, 2023 — management decision was due June 11, 2024.
FAC accepted this audit on January 23, 2024 — management decision was due July 23, 2024.
FAC accepted this audit on December 7, 2022 — management decision was due June 7, 2023.
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
FAC accepted this audit on January 12, 2021 — management decision was due July 12, 2021.
We examined one timesheet that was not signed by an employee or a supervisor and five timesheets that were signed by the employee, but not signed by a supervisor. Questioned Costs: $0 Context: In six instances, the required signatures were not obtained on the timesheets for payroll billed to the grant. Effect of Condition: The support for payroll billed to the grant was not obtained in compliance with the grant. Cause of Condition: The required source documents were not obtained to support the payroll accounting records. Recommendation: The Organization should verify that all employee and supervisor signatures are obtained for all timesheets in accordance with the grant requirements. Views of Responsible Officials: See Corrective Action Plan prepared by the Organization.
Show full finding ▾Hide full finding ▴Finding 2020-01 CFDA Title and Number: 16.575 Crime Victim Assistance Name of Federal Agency: U.S. Department of Justice Name of Pass-Through Agency: State of Missouri Department of Social Services Criteria: Per the Missouri Department of Social Services, Division of Finance and Administrative Services, VOCA Unit, VOCA Financial and Administrative Guide for Subrecipient Agencies, Section VII. Accounting/Financial Records B. Accounting System Capabilities, 4. Source Documentation, the Organization is required to support accounting records with source documentation including properly signed time and attendance records. Condition: We examined one timesheet that was not signed by an employee or a supervisor and five timesheets that were signed by the employee, but not signed by a supervisor. Questioned Costs: $0 Context: In six instances, the required signatures were not obtained on the timesheets for payroll billed to the grant. Effect of Condition: The support for payroll billed to the grant was not obtained in compliance with the grant. Cause of Condition: The required source documents were not obtained to support the payroll accounting records. Recommendation: The Organization should verify that all employee and supervisor signatures are obtained for all timesheets in accordance with the grant requirements. Views of Responsible Officials: See Corrective Action Plan prepared by the Organization.
The Organization has policies and procedures in place to verify all grant billing timesheets are signed by the employee and the supervisor. The grant billing timesheet form is in excel and google sheets. The process is for the employee to prepare the timesheet in excel or google sheets, print and sign and then deliver the timesheet to the supervisor by hand delivery, interoffice mail, or email. The supervisor then reviews the timesheet, compares the timesheet to the payroll time for the pay period and then signs the timesheet if no exceptions are found. The completed and signed timesheets are then routed to finance. Every month, finance collects and reviews 180+ timesheets for completeness and compares those timesheets to the payroll records. Exceptions, including missing signatures, are to be followed up on with the employee and supervisor before billing time to a grant. However, as noted in the audit findings there were instances of missing signatures. Of those instances, 50% occurred during the period March to June 2020. Beginning in March 2020, the majority of staff began working remotely due to the pandemic. The new remote working environment contributed to some of the issues with missing signatures since most of the employees did not have printers or scanners in the first few months of working remotely. After the recognition the pandemic impact would be a long-term change in our working environment, we began purchasing multifunction printer, scanner, copier equipment for our remote employees. In addition, we have reemphasized the importance to all staff that employee time sheets have a requirement to be completed and signed by the employee and then routed, reviewed and signed by their supervisor. Finance and program directors have placed additional steps in the review procedures to insure timesheets are turned in with the employee and supervisor?s signature before the employees? time can be billed to a grant. To help with document management we entered into an annual subscription with DocuSign in August 2020. This document management system with the ability to route and sign documents should improve the timesheet process and compliance. We have an internal task team researching and reviewing time tracking software and other payroll systems to see if there are opportunities that will improve the management of timesheets and grant billing.
FAC accepted this audit on October 8, 2019 — management decision was due April 8, 2020.
FAC accepted this audit on September 30, 2018 — management decision was due March 30, 2019.
FAC accepted this audit on November 27, 2017 — management decision was due May 27, 2018.
FAC accepted this audit on January 12, 2017 — management decision was due July 12, 2017.
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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