DOMESTIC VIOLENCE PROGRAM INC

2022-002 - Timesheet Signatures Condition and context: We performed a sample of payroll disbursements made to employees. Four disbursements were supported by timesheets that were not signed by the employee. Criteria: Controls should be designed to provide reasonable assurance that services charged to Federal awards are in accordance with applicable cost principles. Cause of Condition: This appears to be an oversight when obtaining timesheets from employees. Effect: Lack of review and approval of timesheets by the employee and their supervisor could lead to inaccurate information used to record the employees time in the accounting system and on grant reimbursement requests. Recommendation: Controls should be strengthened to ensure all timesheets are signed by the employee and the employee?s supervisor. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with this finding and will implement the following: ? Develop/Design internal controls to provide reasonable assurance that services charged to Federal awards are in accordance with applicable cost principles. ? All timesheets must be reviewed by the employee and their direct supervisor before submission for payroll processing to ensure accuracy of activities and time recorded. ? No time sheet will be processed for payroll by the organization unless the time sheet is signed by the employee and employee?s supervisor. ? Re-train leadership on protocols to ensure accuracy of time worked and grant allowable activities are recorded on time sheets and that all parties sign the timesheet as verification of approval of said activities.

2022-003 - Suspension and Debarment - Condition and context: We tested one covered transaction that the Organization requested reimbursement for under a grant program. We did not find evidence that the Organization performed procedures to ensure that a vendor that had not been suspended or debarred for a grant expenditure that was a covered transaction. Criteria: Suspension and debarment requirements in 2 CFR Part 180 require a non-federal entity to ensure that any person that is a party to a covered transaction entered into by the non-federal entity is not excluded or disqualified. A non-federal entity has three options for performing this verification: 1) obtaining a certification from the person; 2) checking the System for Award Management (SAM) Exclusions (https://www.sam.gov/SAM/); or 3) adding language to the contract or subaward with the person. Cause of Condition: Management was not aware of the requirements. Effect: Federal funds could be made to a vendor that has been suspended or debarred. Recommendation: For covered transactions, the Organization should verify that a vendor has not been suspended or debarred by either: 1) obtaining a certification from the person; 2) checking the System for Award Management (SAM) Exclusions (https://www.sam.gov/SAM/); or 3) adding language to the contract or subaward with the person. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with this finding and will implement the following: ? Develop/design internal control to provide reasonable assurances that Federal funds are not made to a vendor that has been suspended or debarred. ? Creation of policy to ensure that contracts are not awarded to contractors or individuals on the List of Parties Excluded from Federal Procurement and Non-procurement Programs. ? Perform a System of Award Management of potential contractors or individuals and print results for vendor?s file. ? Not award or permit any award at any level to any party which is debarred or suspended. ? Train leadership and grants manager on the importance of verification of debarment and suspension before any contracts are entered into by the agency.

2021-001 Accurate Payroll Records Condition: I performed a sample of payroll disbursements made to employees. Twenty-eight disbursements were supported by timesheets that appeared to record time by the employee on a budgeted percentage basis between programs instead of actual time worked on each program. Criteria: Cost principles for salaries in 2 CFR section 200.430 (i)(1) specifies the standards for documentation of personnel expenses including charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Controls should be designed to provide reasonable assurance that services charged to Federal awards are in accordance with the applicable cost principles. Cause of Condition: Some employees appear to use a budgetary basis to allocate their time instead of an after the fact reflection of actual time worked on a particular activity. Context: A sample of 60 disbursements was selected from a population of 535. Twenty-eight disbursements in the sample were found to not be in compliance. This compliance finding would only apply to employees that work on more than one federal award, a federal award and a non-Federal award, an indirect cost activity and a direct cost activity, or two or more indirect activities which are allocated using different allocation bases, or an unallowable activity and a direct or indirect cost activity. Both of the major programs had salaries reimbursed under the grant. Effect: The Organization is not in compliance with the Cost Principles outlined in 2 CFR section 200 of the Uniform Guidance. Failure to adequately follow cost principles established in 2 CFR section 200 of the Uniform Guidance could result in forfeiture or reduction of federal funds awarded. Recommendation: The Organization should design internal controls to ensure that costs charged to Federal programs only include charges for an employee?s time actually worked on a particular activity. In addition, the Organization should require employees whose time is charged to more than one federal award, a federal award and a non-federal award, or an indirect cost activity and a direct cost activity to keep accurate records of their actual time worked on each program or activity in order to charge each grant the correct amount of costs.