EIN: 742236387
UEI: E5WLQ6WQ8JE7
Audited by: Randy Walker & Co.
Oversight agency: 16 [Department of Justice]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 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 September 24, 2025 (339 days ago).
What is a management decision? →FAC accepted this audit on March 20, 2024 — management decision was due September 20, 2024.
FAC accepted this audit on March 2, 2022 — management decision was due September 2, 2022.
FAC accepted this audit on April 1, 2021 — management decision was due October 1, 2021.
The Center prepares its monthly grant invoices and requests reimbursement from agencies based on amounts reported in a monthly profit and loss statement (by grant) generated from the Center?s accounting software. We noted the following related to invoiced grant cost: -During testing of the VOCA program costs, we noted the following out of 40 expenses tested: o Calculations of the occupancy allocation costs for three monthly rent expenses charged to the program were not properly documented and no square footage analysis was provided to support that rent charges to the program were reasonable. o Allocation of time charged to the grant for two employee payroll transactions did not agree between the timecards and grant allocation worksheets. Employee time was not overcharged; however, no formal documentation was maintained to support the difference. o Supporting invoices and receipts for four non-payroll costs could not be provided -As part of our audit procedures and confirmation of funding with the City of San Antonio (COSA), we identified one monthly invoice that was paid by COSA but was not properly recorded in the accounting software as a grant revenue transaction. The payment was incorrectly applied to the grants receivable account with no offsetting invoice generated in the software during the billing process to record the grant revenues. -Audit confirmation response from COSA identified $1,135 in disallowed costs that were not reimbursed and were not properly adjusted from the Center?s monthly invoices. Cause: The Center experienced substantial turnover in its accounting department during the year. Previous financial reporting and day-to-day accounting activities were not formally documented, which prevented some new employees from being able to accurately reconcile the general ledger and obtain all calculations and support for grant costs. Effect or Potential Effect: The lack of proper review and document retention can result in disallowed costs and noncompliance of the grant. Questioned Costs: Questioned costs for unsupported rent allocation costs totaled $13,809. Questioned costs related to COSA disallowed costs and unsupported non-payroll costs totaled $1,815. Recommendation: We recommend that the Center?s management ensure that all documentation for reimbursement is properly reviewed for accuracy of the information submitted to the agency. The reviewer should ensure that all costs are complete and accurate by performing a recalculation of the monthly invoice packet against supporting documentation, which should include approved timesheets that match grant allocations, the complete calculation support for rent allocations, payroll registers, as well as supporting invoices for non-payroll costs. These can be printed and filed in a monthly billing folder, with a cover sheet noting the review and calculation matching the reimbursement request. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2020-001? Monthly Grant Invoicing CFDA #16.575 ? Victims of Crime Act Formula Grant Program (VOCA) Contract Grant Number(s): 1375519 & 3804901 Federal Agency: U.S. Department of Justice Pass-through Entity: Texas Office of the Governor ? Criminal Justice Division Type of Finding: Material Weakness / Noncompliance Criteria: In accordance with 2 CFR 200.302(b)(3), the Center?s records must identify adequately the source and application of funds for federally funded activities. These records must contain information pertaining to Federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. Condition: The Center prepares its monthly grant invoices and requests reimbursement from agencies based on amounts reported in a monthly profit and loss statement (by grant) generated from the Center?s accounting software. We noted the following related to invoiced grant cost: -During testing of the VOCA program costs, we noted the following out of 40 expenses tested: o Calculations of the occupancy allocation costs for three monthly rent expenses charged to the program were not properly documented and no square footage analysis was provided to support that rent charges to the program were reasonable. o Allocation of time charged to the grant for two employee payroll transactions did not agree between the timecards and grant allocation worksheets. Employee time was not overcharged; however, no formal documentation was maintained to support the difference. o Supporting invoices and receipts for four non-payroll costs could not be provided -As part of our audit procedures and confirmation of funding with the City of San Antonio (COSA), we identified one monthly invoice that was paid by COSA but was not properly recorded in the accounting software as a grant revenue transaction. The payment was incorrectly applied to the grants receivable account with no offsetting invoice generated in the software during the billing process to record the grant revenues. -Audit confirmation response from COSA identified $1,135 in disallowed costs that were not reimbursed and were not properly adjusted from the Center?s monthly invoices. Cause: The Center experienced substantial turnover in its accounting department during the year. Previous financial reporting and day-to-day accounting activities were not formally documented, which prevented some new employees from being able to accurately reconcile the general ledger and obtain all calculations and support for grant costs. Effect or Potential Effect: The lack of proper review and document retention can result in disallowed costs and noncompliance of the grant. Questioned Costs: Questioned costs for unsupported rent allocation costs totaled $13,809. Questioned costs related to COSA disallowed costs and unsupported non-payroll costs totaled $1,815. Recommendation: We recommend that the Center?s management ensure that all documentation for reimbursement is properly reviewed for accuracy of the information submitted to the agency. The reviewer should ensure that all costs are complete and accurate by performing a recalculation of the monthly invoice packet against supporting documentation, which should include approved timesheets that match grant allocations, the complete calculation support for rent allocations, payroll registers, as well as supporting invoices for non-payroll costs. These can be printed and filed in a monthly billing folder, with a cover sheet noting the review and calculation matching the reimbursement request. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.
1. 2020-001 ? Monthly Grant Invoicing CFDA #16.575 ? Victims of Crime Act Formula Grant Program (VOCA) Contract Grant Number(s): 1375519 & 3804901 Federal Agency: U.S. Department of Justice Pass-through Entity: Texas Office of the Governor ? Criminal Justice Division Type of Finding: Material Weakness/Noncompliance Criteria: In accordance with 2 CFR 200.302(b)(3), the Center' s records must identify adequately the source and application of funds for federally funded activities . These records must contain information pertaining to Federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. Condition: The Center prepares its monthly grant invoices and requests reimbursement from agencies based on amounts reported in a monthly profit and loss statement (by grant) generated from the Center's accounting software. We noted the following related to invoiced grant cost: ? During testing of the VOCA program costs, we noted the following out of 40 expenses tested: o Calculations of the occupancy allocation costs for three monthly rent expenses charged to the program were not properly documented and no square footage analysis was provided to support that rent charges to the program were reasonable. o Allocation of time charged to the grant for two employee payroll transactions did not agree between the timecards and grant allocation worksheets. Employee time was not overcharged; however, no formal documentation was maintained to support the difference. o Supporting invoices and receipts for four non-payroll costs could not be provided ? As part of our audit procedures and confirmation of funding with the City of San Antonio (COSA), we identified one monthly invoice that was paid by COSA but was not properly recorded in the accounting software as a grant revenue transaction. The payment was incorrectly applied to the grants receivable account with no offsetting invoice generated in the software during the billing process to record the grant revenues. ? Audit confirmation response from COSA identified $1,135 in disallowed costs that werenot reimbursed and were not properly adjusted from the Center's monthly invoices. Cause: The Center experienced substantial turnover in its accounting department during the year. Previous financial reporting and day-to-day accounting activities were not formally 2020-001 ? Monthly Grant Invoicing (continued) documented, which prevented some new employees from being able to accurately reconcile the general ledger and obtain all calculations and support for grant costs. Effect or Potential Effect: The lack of proper review and document retention can result in disallowed costs and noncompliance of the grant. Questioned Costs: Questioned costs for unsupported rent allocation costs totaled $13,809. Questioned costs related to COSA disallowed costs and unsupported non-payroll costs totaled $1,815. Recommendation: We recommend that the Center's management ensure that all documentation for reimbursement is properly reviewed for accuracy of the information submitted to the agency. The reviewer should ensure that all costs are complete and accurate by performing a recalculation of the monthly invoice packet against supporting documentation, which should include approved timesheets that match grant allocations, the complete calculation support for rent allocations, payroll registers, as well as supporting invoices for non-payroll costs. These can be printed and filed in a monthly billing folder, with a cover sheet noting the review and calculation matching the reimbursement request. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Title of Employee Implementing Corrective Action Plan: Accountant ? Georgette Reyes Corrective Action Taken: We have reviewed and implemented policies and procedures that align with our current staff responsibilities. Accounting will not process any payments without proper documentation and all payments along with documentation are reviewed by the Accountant. We have created a grant allocation log to support split costs amount multiple grants. All timesheets are reviewed by multiple employees for accuracy before processing. Anticipated Completion Date: All items above have already been implemented by our agency with ongoing reviews.
During testing of the VOCA program costs, we noted the following out of 40 expenses tested: ? During our review of the hire letter for one management employee hired during the fiscal year (Director of Finance and Operations), we noted that the form did not contain evidence of the CEO?s signature approval. While we were able to verify the existence and accuracy of the hire letter directly with the CEO, the form requires the physical signature of the CEO, which acknowledges the formal hire of the employee and the salary offer. ? Timesheets require the direct supervisor?s signature noting review and approval of the employees? timesheet prior to submission to the accounting department. Five employee timesheets tested did not contain evidence of supervisory review and approval. ? Two expenditures submitted for reimbursement by the former CEO did not contain Board approval for reimbursement, as required by the Center?s policies and procedures. Cause: The Center experienced substantial turnover in its accounting department and CEO position during the year. Previous day-to-day accounting policies and procedures were not formally documented, and several records were inaccessible to current management. Effect or Potential Effect: The lack of proper review and document retention can result in disallowed costs and noncompliance of the grant. Questioned Costs: There are no questioned costs for this finding. Recommendation: We recommend that the Center?s management ensure that all documentation for reimbursement is properly reviewed for proper approvals. Expenses submitted for reimbursement by the CEO should be approved by a Board member or Director of Finance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan
Show full finding ▾Hide full finding ▴2020-003 ? Allowable Costs CFDA #16.575 ? Victims of Crime Act Formula Grant Program (VOCA) Contract Grant Number(s): 1375519 & 3804901 Federal Agency: U.S. Department of Justice Pass-through Entity: Texas Office of the Governor ? Criminal Justice Division Type of Finding: Significant Deficiency / Noncompliance Criteria: 2 CFR Section 200.303 of the Uniform Guidance requires the non-Federal entity to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition: During testing of the VOCA program costs, we noted the following out of 40 expenses tested: ? During our review of the hire letter for one management employee hired during the fiscal year (Director of Finance and Operations), we noted that the form did not contain evidence of the CEO?s signature approval. While we were able to verify the existence and accuracy of the hire letter directly with the CEO, the form requires the physical signature of the CEO, which acknowledges the formal hire of the employee and the salary offer. ? Timesheets require the direct supervisor?s signature noting review and approval of the employees? timesheet prior to submission to the accounting department. Five employee timesheets tested did not contain evidence of supervisory review and approval. ? Two expenditures submitted for reimbursement by the former CEO did not contain Board approval for reimbursement, as required by the Center?s policies and procedures. Cause: The Center experienced substantial turnover in its accounting department and CEO position during the year. Previous day-to-day accounting policies and procedures were not formally documented, and several records were inaccessible to current management. Effect or Potential Effect: The lack of proper review and document retention can result in disallowed costs and noncompliance of the grant. Questioned Costs: There are no questioned costs for this finding. Recommendation: We recommend that the Center?s management ensure that all documentation for reimbursement is properly reviewed for proper approvals. Expenses submitted for reimbursement by the CEO should be approved by a Board member or Director of Finance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan
3. 2020-003 -Allowable Costs CFDA #16.575 - Victims of Crime Act Formula Grant Program (VOCA) Contract Grant Number(s): 1375519 & 3804901 Federal Agency: U.S. Department of Justice Pass-through Entity: Texas Office of the Governor - Criminal Justice Division Type of Finding: Significant Deficiency/ Noncompliance Criteria: 2 CFR Section 200.303 of the Uniform Guidance requires the non-Federal entity to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non- Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition: During testing of the VOCA program costs, we noted the following out of 40 expenses tested: ? During our review of the hire letter for one management employee hired during the fiscal year (Director of Finance and Operations), we noted that the form did not contain evidence of the CEO's signature approval. While we were able to verify the existence and accuracy of the hire letter directly with the CEO, the form requires the physical signature of the CEO, which acknowledges the formal hire of the employee and the salary offer. ? Timesheets require the direct supervisor's signature noting review and approval of the employees' timesheet prior to submission to the accounting department. Five employee timesheets tested did not contain evidence of supervisory review and approval. ? Two expenditures submitted for reimbursement by the former CEO did not contain Board approval for reimbursement, as required by the Center's policies and procedures. Cause: The Center experienced substantial turnover in its accounting department and CEO position during the year. Previous day-to-day accounting policies and procedures were not formally documented, and several records were inaccessible to current management. Effect or Potential Effect: The lack of proper review and document retention can result in disallowed costs and noncompliance of the grant. Questioned Costs: There are no questioned costs for this finding. Recommendation: We recommend that the Center's management ensure that all documentation for reimbursement is properly reviewed for proper approvals. Expenses submitted for reimbursement by the CEO should be approved by a Board member.. 2020-003 -Allowable Costs (continued) Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Title of Employee Implementing Corrective Action Plan: Accountant, Georgette Reyes and CEO, Audra Atzger Corrective Action Taken: Accounting and Human Resources policies and procedures have been reviewed and updated with current staffing . Approval of all new hires must have the signatures of the CEO and Accounting. These requests are saved and the new hire is not added into our payroll system unless signatures are present. Timesheets will no longer be accepted and processed for payroll without a signature from both the employee and the supervisor . The CEO sends any expenditure requests to the board for approval as per the bylaws. If there are any credit card expenses the CEO will send the cc statement with receipts to the chair of the board for review or a member of the finance committee. Anticipated Completion Date: All items above have already been implemented by our agency with ongoing reviews.
The Center prepares a monthly grant allocation worksheet (time & effort documentation) from the approved employee timesheets, which is used to calculate the salaries and wages charged to the grant. As noted in Finding 2020-001, we noted several inconsistencies between the allocation worksheet and timesheets. For 21 payroll transactions, we identified that the grant allocation worksheets did not contain evidence of employee certification and management review. Although employee timecards were submitted for these employees, there were 12 of out 21 payroll transactions where 100% of the employee time was charged to the grant, and no certification was evident in the grant allocation worksheet to determine that 100% of the employees? time and effort was solely on the grant. Cause: The Center experienced substantial turnover in its accounting department and CEO position during the year. Previous day-to-day accounting policies and procedures were not formally documented, and several records were inaccessible to current management. Effect or Potential Effect: The lack of proper review and document retention can result in disallowed costs and noncompliance of the grant. Questioned Costs: There are no questioned costs for this finding. Recommendation: We recommend that the Center?s management ensure that all time and effort documentation, including the monthly grant allocation worksheet is properly reviewed by the employee and management for accuracy of the information submitted to the agency. Employees charging 100% of their time to the grant, should certify and specifically identify the grant number in their timesheets. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2020-004 ? Time & Effort Documentation CFDA #16.575 ? Victims of Crime Act Formula Grant Program (VOCA) Contract Grant Number(s): 1375519 & 3804901 Federal Agency: U.S. Department of Justice Pass-through Entity: Texas Office of the Governor ? Criminal Justice Division Type of Finding: Material Weakness / Noncompliance Criteria: 2 CFR Section 200.430 (i)(vii) discusses that the documentation maintained by the grantee must support the employee?s salary and wages. Charges to Federal awards must be based on records that accurately reflect the work performed, and the records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: The Center prepares a monthly grant allocation worksheet (time & effort documentation) from the approved employee timesheets, which is used to calculate the salaries and wages charged to the grant. As noted in Finding 2020-001, we noted several inconsistencies between the allocation worksheet and timesheets. For 21 payroll transactions, we identified that the grant allocation worksheets did not contain evidence of employee certification and management review. Although employee timecards were submitted for these employees, there were 12 of out 21 payroll transactions where 100% of the employee time was charged to the grant, and no certification was evident in the grant allocation worksheet to determine that 100% of the employees? time and effort was solely on the grant. Cause: The Center experienced substantial turnover in its accounting department and CEO position during the year. Previous day-to-day accounting policies and procedures were not formally documented, and several records were inaccessible to current management. Effect or Potential Effect: The lack of proper review and document retention can result in disallowed costs and noncompliance of the grant. Questioned Costs: There are no questioned costs for this finding. Recommendation: We recommend that the Center?s management ensure that all time and effort documentation, including the monthly grant allocation worksheet is properly reviewed by the employee and management for accuracy of the information submitted to the agency. Employees charging 100% of their time to the grant, should certify and specifically identify the grant number in their timesheets. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.
4. 2020-004 - Time & Effort Documentation CFDA #16.575 - Victims of Crime Act Formula Grant Program (VOCA) Contract GrantNumber(s): 1375519 & 3804901 Federal Agency: U.S. Department of Justice Pass-through Entity: Texas Office ofthe Governor-Criminal Justice Division Type of Finding: Material Weakness/ Noncompliance Criteria: 2 CFR Section 200.430 (i)(vii) discusses that the documen tation maintained by the grantee must support the employee's salary and wages. Charges to Federal awards must be based on records that accurately reflect the work performed, and the records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: The Center prepares a monthly grant allocation worksheet (time & effort documentation) from the approved employee timesheets, which is used to calculate the salaries and wages charged to the grant. As noted in Finding 2020-001, we noted several inconsistencies between the allocation worksheet and timesheets. For 21 payroll transactions, we identified that the grant allocation worksheets did not contain evidence of employee certification and management review. Although employee timecards were submitted for these employees, there were 12 of out 21 payroll transactions where 100% of the employee time was charged to the grant, and no certification was evident in the grant allocation worksheet to determine that 100% of the employees' time and effort was solely on the grant. Cause: The Center experienced substantial turnover in its accounting department and CEO position during the year. Previous day-to-day accounting policies and procedures were not formally -documented, and several records were inaccessible to current management. Effect or Potential Effect: The lack of proper review and document retention can result in disallowed costs and noncompliance of the grant. Questioned Costs: There are no questioned costs for this finding. Recommendation: We recommend that the Center's management ensure that all time and effort documentation, including the monthly grant allocation worksheet is properly reviewed by the employee and management for accuracy of the information submitted to the agency. Employees charging l 00% of their time to the grant, should certify and specifically identify the grant number in their timesheets. 2020-004 - Time & Effort Documentation (continued) Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Title of Employee Implementing Corrective Action Plan: CEO, Audra Atzger and Accountant, Georgette Reyes Corrective Action Taken: We have reviewed all employee grant allocations and made the appropriate changes. Each employee has a unique timesheet that allocates their time according to their grants. We have eliminated the additional worksheet and grant allocations are entered directly off of the timesheets. If any employee works 100% on a grant, grant certification are sent to the employee. We have also added a certification at the bottom of every timesheet that must be checked inorder to be processed. Employee grant allocations are reviewed every quarter with management. Anticipated Completion Date: All items above have already been implemented by our agency with ongoing reviews and will continue to be defined for accuracy during training with TAASA on March 31st and April 1st
The date of submission for 4 out of 4 FSRs reviewed was after the required due date (22nd calendar day of the month following quarter end). In addition, we noted that there is no segregation of duties over the preparation of the FSR. The Director of Finance and Operations creates, reviews, submits and approves the reimbursements requests (through the FSR) in the eGrants Portal. Cause: The Center experienced substantial turnover in its accounting department during the year. The Center was delayed in submitted their billings to the grant agencies as a result of this turnover. Effect or Potential Effect: Noncompliance over federal cash management requirements could impact current or future funding, which includes delays in receipt of funds. Questioned Costs: There are no questioned costs for this finding. Recommendation: We recommend that all financial reports be submitted in a timely manner to ensure compliance with financial reporting requirements. We recommend that management formally track due dates of financial reports in accordance with the grant terms. In addition, we also recommend that the CEO review the submission of the FSRs, along with supporting documentation, and sign-off/approve the request prior to submission by the Director of Finance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2020-005 ? Cash Management CFDA #16.575 ? Victims of Crime Act Formula Grant Program (VOCA) Contract Grant Number(s): 1375519 & 3804901 Federal Agency: U.S. Department of Justice Pass-through Entity: Texas Office of the Governor ? Criminal Justice Division Type of Finding: Significant Deficiency / Noncompliance Criteria: Per the grant award terms and conditions, a quarterly Financial Status Report (FSR) must be submitted quarterly by the 22nd calendar day of the month following quarter end. The grantee requests funding via this FSR, which at minimum must be submitted quarterly as required by the grant terms and conditions. 2 CFR Section 200.303 of the Uniform Guidance requires the non-Federal entity to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition: The date of submission for 4 out of 4 FSRs reviewed was after the required due date (22nd calendar day of the month following quarter end). In addition, we noted that there is no segregation of duties over the preparation of the FSR. The Director of Finance and Operations creates, reviews, submits and approves the reimbursements requests (through the FSR) in the eGrants Portal. Cause: The Center experienced substantial turnover in its accounting department during the year. The Center was delayed in submitted their billings to the grant agencies as a result of this turnover. Effect or Potential Effect: Noncompliance over federal cash management requirements could impact current or future funding, which includes delays in receipt of funds. Questioned Costs: There are no questioned costs for this finding. Recommendation: We recommend that all financial reports be submitted in a timely manner to ensure compliance with financial reporting requirements. We recommend that management formally track due dates of financial reports in accordance with the grant terms. In addition, we also recommend that the CEO review the submission of the FSRs, along with supporting documentation, and sign-off/approve the request prior to submission by the Director of Finance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.
5. 2020-005 - Cash Management CFDA #16.575 - Victims of Crime Act Formula Grant Program (VOCA) Contract Grant Number(s): 1375519 & 3804901 Federal Agency: U.S. Department of Justice Pass-through Entity: Texas Office of the Governor - Criminal Justice Division Type of Finding: Significant Deficiency/ Noncompliance Criteria: Per the grant award terms and conditions, a quarterly Financial Status Report (FSR) must be submitted quarterly by the 22nd calendar day of the month following quarter end. The grantee requests funding via this FSR, which at minimum must be submitted quarterly as required by the grant terms and conditions. 2 CFR Section 200.303 of the Uniform Guidance requires the non-Federal entity to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition: The date of submission for 4 out of 4 FSRs reviewed was after the required due date (22nd calendar day of the month following quarter end). In addition, we noted that there is no segregation of duties over the preparation of the FSR. The Director of Finance and Operations creates, reviews, submits and approves the reimbursements requests (through the FSR) in the eGrants Portal. Cause: The Center experienced substantial turnover in its accounting department during the year. The Center was delayed in submitted their billings to the grant agencies as a result of this turnover. Effect or Potential Effect: Noncompliance over federal cash management requirements could impact current or future funding, which includes delays in receipt of funds. Questioned Costs: There are no questioned costs for this finding . Recommendation: We recommend that all financial reports be submitted in a timely manner to ensure compliance with financial reporting requirements. We recommend that management formally track due dates of financial reports in accordance with the grant terms. In addition, we also recommend that the CEO review the submission of the FSRs, along with supporting documentation, and sign-off/approve the request prior to submission by the Director of Finance. 2020-005 - Cash Management (continued) Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Title of Employee Implementing Corrective Action Plan: CEO, Audra Atzger, Accountant, Georgette Reyes and Grant Manager, Alison Hom Corrective Action Taken: The Accountant prepares the reports from the accounting system and saves in a shared folder. The Grant Manager along with the assistance of other directors uses the report to create the FSR and saves a screen shot of the reimbursement request. The Accountant uses the screenshot to create the accounting system invoice. The accountant updates a shared master grant file with the total spent on each grant. The Grant Manager follows up on due dates during a weekly meeting with the CEO. Anticipated Completion Date: Parts of the above action plan were implemented in January 2021;however, we have revised the way we are handling the FSR?s in order to have more transparency over the agency by cross training the leadership staff. This is underway and training is scheduled to take place on March 31st and April 1st., then will be executed starting the month of April 2021.
For two FSR reports sampled, the Center was unable to provide the supporting documentation for the financial information reported in the quarterly FSR. In addition, for two programmatic reports sampled, the Center was also unable to provide the programmatic reports submitted for the grants and supporting documentation for those reports. Cause: The Center experienced substantial turnover in its accounting department during the year. Previous financial reporting and day-to-day accounting activities were not formally documented, which prevented some new employees from being able to accurately reconcile the general ledger. In addition, several records were inaccessible to current management. Effect or Potential Effect: Noncompliance over federal reporting requirements could impact current or future funding, which includes delays in receipt of funds. Questioned Costs: There are no questioned costs for this finding. Recommendation: We recommend that the Center?s management ensure that all information reported in the FSR be supported with the calculations and reconciliation of the amounts. These calculations can be printed and filed with the FSR submission and retained in a network drive or physical file. We recommend that all supporting documentation for programmatic reporting also be retained in a shared network drive or physical file accessible to the accounting department. A notification should be provided to the Director of Finance when programmatic information is submitted. This will ensure that all programmatic information is timely submitted and supported. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2020-006 ? Reporting CFDA #16.575 ? Victims of Crime Act Formula Grant Program (VOCA) Contract Grant Number(s): 1375519 & 3804901 Federal Agency: U.S. Department of Justice Pass-through Entity: Texas Office of the Governor ? Criminal Justice Division Type of Finding: Significant Deficiency / Noncompliance Criteria: Per the grant award terms and conditions, a quarterly Financial Status Report (FSR) must be submitted quarterly by the 22nd calendar day of the month following quarter end. In addition, grantees must report their progress in meeting the goals, objectives, and measures of their grant via at a minimum quarterly programmatic reporting. In accordance with 2 CFR 200.302(b)(3), the Center?s records must identify adequately the source and application of funds for federally funded activities. These records must contain information pertaining to Federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. Condition: For two FSR reports sampled, the Center was unable to provide the supporting documentation for the financial information reported in the quarterly FSR. In addition, for two programmatic reports sampled, the Center was also unable to provide the programmatic reports submitted for the grants and supporting documentation for those reports. Cause: The Center experienced substantial turnover in its accounting department during the year. Previous financial reporting and day-to-day accounting activities were not formally documented, which prevented some new employees from being able to accurately reconcile the general ledger. In addition, several records were inaccessible to current management. Effect or Potential Effect: Noncompliance over federal reporting requirements could impact current or future funding, which includes delays in receipt of funds. Questioned Costs: There are no questioned costs for this finding. Recommendation: We recommend that the Center?s management ensure that all information reported in the FSR be supported with the calculations and reconciliation of the amounts. These calculations can be printed and filed with the FSR submission and retained in a network drive or physical file. We recommend that all supporting documentation for programmatic reporting also be retained in a shared network drive or physical file accessible to the accounting department. A notification should be provided to the Director of Finance when programmatic information is submitted. This will ensure that all programmatic information is timely submitted and supported. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.
6. 2020-006 - Reporting CFDA #16.575 - Victims of Crime Act Formula Grant Program (VOCA) Contract Grant Number(s): 1375519 & 3804901 Federal Agency: U.S. Department of Justice Pass-through Entity: Texas Office of the Governor - Criminal Justice Division Type of Finding: Significant Deficiency / Noncompliance Criteria: Per the grant award terms and conditions, a quarterly Financial Status Report (FSR) must be submitted quarterly by the 22nd calendar day of the month following quarter end. In addition, grantees must report their progress in meeting the goals, objectives, and measures of their grant via at a minimum quarterly programmatic reporting. In accordance with 2 CFR 200.302(b)(3), the Center's records must identify adequately the source and appl ication of funds for federally funded activities. These records must contain infonnation pertaining to Federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. Condition: For two FSR reports sampled, the Center was unable to provide the supporting documentation for the financial information reported in the quarterly FSR. ln addition, for two programmatic reports sampled, the Center was also unable to provide the programmatic reports submitted for the grants and supporting documentation for those reports. Cause: The Center experienced substantial turnover in its accounting department during the year. Previous financia l reporting and day-to-day accounting activities were not formally documented, which prevented some new employees from being able to accurately reconcile the general ledger. In addition, several records were inaccessible to current management. Effect or Potential Effect: Noncompliance over federal reporting requirements could impact current or future funding, which includes delays in receipt of funds. Questioned Costs: There are no questioned costs for this finding . Recommendation : We recommend that the Center's management ensure that all information reported in the FSR be supported with the calculations and reconciliation of the amounts. These calculations can be printed and filed with the FSR submission and retained in a network drive or physical file. We recommend that all supporting documentation for programmatic reporting also be retained in a shared netvork drive or physical file accessible to the accounting department. A notification should be provided to the Director of Finance when programmatic information is submitted. This will ensure that all programmatic information is timely submitted and supported. 2020-006 ? Reporting (continued) Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan. Title of Employee Implementing Corrective Action Plan: Audra Atzger, CEO, Accountant, Georgette Reyes and Grant Manager, Alison Hom Corrective Action Taken: The Grant Manager keeps up with all grant due dates and ensures that all reporting is filed in a timely manner. The Grant Manager will save copies of all data related to programmatic reporting and ties out in the shared network drive. The CEO and the Grant Manager meet weekly to review the status of all reports. All calculations for the FSR are saved in the shared network drive along with screenshots of the submission when a receipt is not available. Anticipated Completion Date: The staff has continnously strived to meet the deadlines for all reporting. There have been delays in timely submissions due to the inabaility to enter the reports when budget adustments are in process. There have been delays in approvals of budget adjustments that have hindered the submission of the reports on time.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
FAC accepted this audit on March 20, 2019 — management decision was due September 20, 2019.
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