EIN: 751659423
UEI: EH2EKTL4PJ49
Audited by: Henry and Peters
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 19, 2024. 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 July 19, 2024 (787 days ago).
What is a management decision? →The Center designed and implemented internal controls over allowable costs; however, they failed to consistently follow and document internal controls over allowable costs. Context: The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 10 out of 28 invoices tested did not have evidence of approval prior to payment. Further, 1 out of 4 payroll periods tested did not have evidence of approval prior to payment. Cause: Established internal controls over disbursements were properly designed, but not operating effectively. Effect: The Center has a material weakness in internal control over financial reporting and the allowable cost compliance requirement. Recommendation: Management should ensure adherence to established policies regarding disbursement of funds and educate employees regarding the policy and the rationale as to their purpose and importance. Management's Views and Corrective Action Plan: Management's views and corrective action plan are included at the end of this report after the summary schedule of prior audit findings.
Show full finding ▾Hide full finding ▴CFDA 16.575 Victims of Crime Act Formula Grant Program Criteria or specific requirement: The Center is required to establish and maintain internal controls designed to ensure costs are allowable in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. Condition: The Center designed and implemented internal controls over allowable costs; however, they failed to consistently follow and document internal controls over allowable costs. Context: The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 10 out of 28 invoices tested did not have evidence of approval prior to payment. Further, 1 out of 4 payroll periods tested did not have evidence of approval prior to payment. Cause: Established internal controls over disbursements were properly designed, but not operating effectively. Effect: The Center has a material weakness in internal control over financial reporting and the allowable cost compliance requirement. Recommendation: Management should ensure adherence to established policies regarding disbursement of funds and educate employees regarding the policy and the rationale as to their purpose and importance. Management's Views and Corrective Action Plan: Management's views and corrective action plan are included at the end of this report after the summary schedule of prior audit findings.
A policy has been implemented that requires the HR Director (whom processed payroll) to submit biweekly payroll to the Executive Director to review and approve prior to payroll being issued. An electronic approval is saved for each pay period. Further, the Finance Director and Executive Director have implemented frequent payroll allocation reviews to ensure that employees are properly allocating their time between funding sources. Secondly, when preparing invoices, the Grant Administrator submits drafts to the Finance Director and Executive Director to review and approve, and any billings that the Finance Director prepares are reviewed and approved by the Executive Director.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over allowable costs; however, they failed to consistenly follow and document internal controls over allowable costs. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 10 out of 28 invoices tests did not have evidence of approval prior to payment. Further 1 out of 4 payroll periods tested did not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has a material weakness in internal control over financial reporting and the allowable cost compliance requirement.
Show full finding ▾Hide full finding ▴The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over allowable costs; however, they failed to consistenly follow and document internal controls over allowable costs. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 10 out of 28 invoices tests did not have evidence of approval prior to payment. Further 1 out of 4 payroll periods tested did not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has a material weakness in internal control over financial reporting and the allowable cost compliance requirement.
A policy has been implemented that requires the HR Director (whome processed payroll) to submit biweekly payroll to the Executive Director to review and approve prior to payroll being issued. An electronic approval is saved for each pay period. Further, the Finance Director and Executive Director have implemented frequent payroll allocation reviews to ensure that employees are properly allocating their time between funding sources. Secondly, when preparing invoices, the Grant Administrator submits drafts to the Finance Director and Executive Director to review and approve, and any billings that the Finance Director prepares are reviewed and approved by the Executive Director.
The Center designed and implemented internal controls over the submission of reimbursement requests; however, they failed to consistently follow and document internal controls over reimbursement requests. Context: The Center's policy requires appropriate approval prior to the submission of each reimbursement request. During the audit, 4 out of 4 reimbursement requests did not have evidence of approval prior to submission. Cause: The Center's internal control over compliance was properly designed to ensure submission of reimbursement requests were approved and timely; however, it was not operating effectively during the period under audit. Effect: The Center has a material weakness in internal control over the cash management compliance requirement. Recommendation: Management should ensure adherence to established policies regarding cash management for submitting reimbursement requests. Management's Views and Corrective Action Plan: Management's views and corrective action plan are included at the end of this report after the summary schedule of prior audit findings.
Show full finding ▾Hide full finding ▴CFDA 16.575 Victims of Crime Act Formula Grant Program Criteria or specific requirement: The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. Condition: The Center designed and implemented internal controls over the submission of reimbursement requests; however, they failed to consistently follow and document internal controls over reimbursement requests. Context: The Center's policy requires appropriate approval prior to the submission of each reimbursement request. During the audit, 4 out of 4 reimbursement requests did not have evidence of approval prior to submission. Cause: The Center's internal control over compliance was properly designed to ensure submission of reimbursement requests were approved and timely; however, it was not operating effectively during the period under audit. Effect: The Center has a material weakness in internal control over the cash management compliance requirement. Recommendation: Management should ensure adherence to established policies regarding cash management for submitting reimbursement requests. Management's Views and Corrective Action Plan: Management's views and corrective action plan are included at the end of this report after the summary schedule of prior audit findings.
When invoices are prepared by the Grant Administrator, expenditures and invoices are reviewed and approved by the Executive Director and Finance Director prior to being submitted to the funding sources. If the Finance Director prepares the invoices, the Executive Director must review and approve prior to the final invoice being submitted. The Executive Director and Finance Director (hired December 2021) are committed to enforcing the policies and educating team members on best practices.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over the submission of the reimbursement requests; however, they failed to consistenly follow and document internal controls over reimbursement requests. The Center's policy requires appropriate approval prior to the submission of each reimbursement request. During the audit, 4 out of 4 reimbursement requests did not have evidence of approval prior to submission. The Center's internal control over compliance was properly designed to ensure submission of reimbursement requests were approved and timely; however, it was not operating effectively during the period under audit. The Center has a material weakness in internal control over the cash management requirement.
Show full finding ▾Hide full finding ▴The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over the submission of the reimbursement requests; however, they failed to consistenly follow and document internal controls over reimbursement requests. The Center's policy requires appropriate approval prior to the submission of each reimbursement request. During the audit, 4 out of 4 reimbursement requests did not have evidence of approval prior to submission. The Center's internal control over compliance was properly designed to ensure submission of reimbursement requests were approved and timely; however, it was not operating effectively during the period under audit. The Center has a material weakness in internal control over the cash management requirement.
When invoices are prepared by the Grant Administrator, expenditures and invoices are reviewed and approved by the Executive Director and Finance Director prior to being submitted to the funding sources. If the Finance Director prepares the invoices, the Executive Director must review and approve prior to the final invoice being submitted. The Executive Director and Finance Director (hired December 2021) are committed to enforcing the policies and educating team members on best practices.
The Center designed and implemented internal controls over allowable costs; however, they failed to consistently follow and document internal controls over allowable costs. Context: The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 5 out of 28 invoices tested did not have evidence of approval prior to payment. Further, 1 out of 3 payroll periods tested did not have evidence of approval prior to payment. Cause: Established internal controls over disbursements were properly designed, but not operating effectively. Effect: The Center has material weakness in internal control over financial reporting and the allowable cost compliance requirement. Recommendation: Management should ensure adherence to established policies regarding disbursement of funds and educate employees regarding the policy and the rationale as to their purpose and importance. Management's Views and Corrective Action Plan: Management's views and corrective action plan are included at the end of this report after the summary schedule of prior audit findings.
Show full finding ▾Hide full finding ▴CFDA 14.231 Emergency Solutions Grants Program and CARES Act Criteria or specific requirement: The Center is required to establish and maintain internal controls designed to ensure costs are allowable in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. Condition: The Center designed and implemented internal controls over allowable costs; however, they failed to consistently follow and document internal controls over allowable costs. Context: The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 5 out of 28 invoices tested did not have evidence of approval prior to payment. Further, 1 out of 3 payroll periods tested did not have evidence of approval prior to payment. Cause: Established internal controls over disbursements were properly designed, but not operating effectively. Effect: The Center has material weakness in internal control over financial reporting and the allowable cost compliance requirement. Recommendation: Management should ensure adherence to established policies regarding disbursement of funds and educate employees regarding the policy and the rationale as to their purpose and importance. Management's Views and Corrective Action Plan: Management's views and corrective action plan are included at the end of this report after the summary schedule of prior audit findings.
A policy has been implemented that requires the HR Director (whom processed payroll) to submit biweekly payroll to the Executive Director to review and approve prior to payroll being issued. An electronic approval is saved for each pay period. Further, the Finance Director and Executive Director have implemented frequent payroll allocation reviews to ensure that employees are properly allocating their time between funding sources. Secondly, when preparing invoices, the Grant Administrator submits drafts to the Finance Director and Executive Director to review and approve, and any billings that the Finance Director prepares are reviewed and approved by the Executive Director.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over allowable costs; however, they failed to consistently follow and document internal controls over allowable costs. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 5 out of 28 invoies tested did not have evidence of approval prior to payment. Further, 1 out of 3 payroll periods tested di not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has material weakness in internal control over financail reporting and the allowance cost compliance requirement.
Show full finding ▾Hide full finding ▴The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over allowable costs; however, they failed to consistently follow and document internal controls over allowable costs. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 5 out of 28 invoies tested did not have evidence of approval prior to payment. Further, 1 out of 3 payroll periods tested di not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has material weakness in internal control over financail reporting and the allowance cost compliance requirement.
A policy has been implemented that requires the HR Director (whome processed payroll) to submit biweekly payroll to the Executive Director to review and approve prior to payroll being issued. An electronic approval is saved for each pay period. Further, the Finance Director and Executive Director have implemented frequent payroll allocation reviews to ensure that employees are properly allocating their time between funding sources. Secondly, when preparing invoices, the Grant Administrator submits drafts to the Finance Director and Executive Director to review and approve, and any billings that the Finance Director prepares are reviewed and approved by the Executive Director.
FAC accepted this audit on August 21, 2023 — management decision was due February 21, 2024.
The Center designed and implemented internal controls over allowable costs; however, they failed to consistently follow and document internal controls over allowable costs. Context: The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 10 out of 28 invoices tested did not have evidence of approval prior to payment. Further, 1 out of 4 payroll periods tested did not have evidence of approval prior to payment. Cause: Established internal controls over disbursements were properly designed, but not operating effectively. Effect: The Center has a material weakness in internal control over financial reporting and the allowable cost compliance requirement. Recommendation: Management should ensure adherence to established policies regarding disbursement of funds and educate employees regarding the policy and the rationale as to their purpose and importance. Management's Views and Corrective Action Plan: Management's views and corrective action plan are included at the end of this report after the summary schedule of prior audit findings.
Show full finding ▾Hide full finding ▴CFDA 16.575 Victims of Crime Act Formula Grant Program Criteria or specific requirement: The Center is required to establish and maintain internal controls designed to ensure costs are allowable in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. Condition: The Center designed and implemented internal controls over allowable costs; however, they failed to consistently follow and document internal controls over allowable costs. Context: The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 10 out of 28 invoices tested did not have evidence of approval prior to payment. Further, 1 out of 4 payroll periods tested did not have evidence of approval prior to payment. Cause: Established internal controls over disbursements were properly designed, but not operating effectively. Effect: The Center has a material weakness in internal control over financial reporting and the allowable cost compliance requirement. Recommendation: Management should ensure adherence to established policies regarding disbursement of funds and educate employees regarding the policy and the rationale as to their purpose and importance. Management's Views and Corrective Action Plan: Management's views and corrective action plan are included at the end of this report after the summary schedule of prior audit findings.
A policy has been implemented that requires the HR Director (whom processed payroll) to submit biweekly payroll to the Executive Director to review and approve prior to payroll being issued. An electronic approval is saved for each pay period. Further, the Finance Director and Executive Director have implemented frequent payroll allocation reviews to ensure that employees are properly allocating their time between funding sources. Secondly, when preparing invoices, the Grant Administrator submits drafts to the Finance Director and Executive Director to review and approve, and any billings that the Finance Director prepares are reviewed and approved by the Executive Director.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over allowable costs; however, they failed to consistenly follow and document internal controls over allowable costs. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 10 out of 28 invoices tests did not have evidence of approval prior to payment. Further 1 out of 4 payroll periods tested did not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has a material weakness in internal control over financial reporting and the allowable cost compliance requirement.
Show full finding ▾Hide full finding ▴The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over allowable costs; however, they failed to consistenly follow and document internal controls over allowable costs. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 10 out of 28 invoices tests did not have evidence of approval prior to payment. Further 1 out of 4 payroll periods tested did not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has a material weakness in internal control over financial reporting and the allowable cost compliance requirement.
A policy has been implemented that requires the HR Director (whome processed payroll) to submit biweekly payroll to the Executive Director to review and approve prior to payroll being issued. An electronic approval is saved for each pay period. Further, the Finance Director and Executive Director have implemented frequent payroll allocation reviews to ensure that employees are properly allocating their time between funding sources. Secondly, when preparing invoices, the Grant Administrator submits drafts to the Finance Director and Executive Director to review and approve, and any billings that the Finance Director prepares are reviewed and approved by the Executive Director.
The Center designed and implemented internal controls over the submission of reimbursement requests; however, they failed to consistently follow and document internal controls over reimbursement requests. Context: The Center's policy requires appropriate approval prior to the submission of each reimbursement request. During the audit, 4 out of 4 reimbursement requests did not have evidence of approval prior to submission. Cause: The Center's internal control over compliance was properly designed to ensure submission of reimbursement requests were approved and timely; however, it was not operating effectively during the period under audit. Effect: The Center has a material weakness in internal control over the cash management compliance requirement. Recommendation: Management should ensure adherence to established policies regarding cash management for submitting reimbursement requests. Management's Views and Corrective Action Plan: Management's views and corrective action plan are included at the end of this report after the summary schedule of prior audit findings.
Show full finding ▾Hide full finding ▴CFDA 16.575 Victims of Crime Act Formula Grant Program Criteria or specific requirement: The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. Condition: The Center designed and implemented internal controls over the submission of reimbursement requests; however, they failed to consistently follow and document internal controls over reimbursement requests. Context: The Center's policy requires appropriate approval prior to the submission of each reimbursement request. During the audit, 4 out of 4 reimbursement requests did not have evidence of approval prior to submission. Cause: The Center's internal control over compliance was properly designed to ensure submission of reimbursement requests were approved and timely; however, it was not operating effectively during the period under audit. Effect: The Center has a material weakness in internal control over the cash management compliance requirement. Recommendation: Management should ensure adherence to established policies regarding cash management for submitting reimbursement requests. Management's Views and Corrective Action Plan: Management's views and corrective action plan are included at the end of this report after the summary schedule of prior audit findings.
When invoices are prepared by the Grant Administrator, expenditures and invoices are reviewed and approved by the Executive Director and Finance Director prior to being submitted to the funding sources. If the Finance Director prepares the invoices, the Executive Director must review and approve prior to the final invoice being submitted. The Executive Director and Finance Director (hired December 2021) are committed to enforcing the policies and educating team members on best practices.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over the submission of the reimbursement requests; however, they failed to consistenly follow and document internal controls over reimbursement requests. The Center's policy requires appropriate approval prior to the submission of each reimbursement request. During the audit, 4 out of 4 reimbursement requests did not have evidence of approval prior to submission. The Center's internal control over compliance was properly designed to ensure submission of reimbursement requests were approved and timely; however, it was not operating effectively during the period under audit. The Center has a material weakness in internal control over the cash management requirement.
Show full finding ▾Hide full finding ▴The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over the submission of the reimbursement requests; however, they failed to consistenly follow and document internal controls over reimbursement requests. The Center's policy requires appropriate approval prior to the submission of each reimbursement request. During the audit, 4 out of 4 reimbursement requests did not have evidence of approval prior to submission. The Center's internal control over compliance was properly designed to ensure submission of reimbursement requests were approved and timely; however, it was not operating effectively during the period under audit. The Center has a material weakness in internal control over the cash management requirement.
When invoices are prepared by the Grant Administrator, expenditures and invoices are reviewed and approved by the Executive Director and Finance Director prior to being submitted to the funding sources. If the Finance Director prepares the invoices, the Executive Director must review and approve prior to the final invoice being submitted. The Executive Director and Finance Director (hired December 2021) are committed to enforcing the policies and educating team members on best practices.
The Center designed and implemented internal controls over allowable costs; however, they failed to consistently follow and document internal controls over allowable costs. Context: The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 5 out of 28 invoices tested did not have evidence of approval prior to payment. Further, 1 out of 3 payroll periods tested did not have evidence of approval prior to payment. Cause: Established internal controls over disbursements were properly designed, but not operating effectively. Effect: The Center has material weakness in internal control over financial reporting and the allowable cost compliance requirement. Recommendation: Management should ensure adherence to established policies regarding disbursement of funds and educate employees regarding the policy and the rationale as to their purpose and importance. Management's Views and Corrective Action Plan: Management's views and corrective action plan are included at the end of this report after the summary schedule of prior audit findings.
Show full finding ▾Hide full finding ▴CFDA 14.231 Emergency Solutions Grants Program and CARES Act Criteria or specific requirement: The Center is required to establish and maintain internal controls designed to ensure costs are allowable in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. Condition: The Center designed and implemented internal controls over allowable costs; however, they failed to consistently follow and document internal controls over allowable costs. Context: The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 5 out of 28 invoices tested did not have evidence of approval prior to payment. Further, 1 out of 3 payroll periods tested did not have evidence of approval prior to payment. Cause: Established internal controls over disbursements were properly designed, but not operating effectively. Effect: The Center has material weakness in internal control over financial reporting and the allowable cost compliance requirement. Recommendation: Management should ensure adherence to established policies regarding disbursement of funds and educate employees regarding the policy and the rationale as to their purpose and importance. Management's Views and Corrective Action Plan: Management's views and corrective action plan are included at the end of this report after the summary schedule of prior audit findings.
A policy has been implemented that requires the HR Director (whom processed payroll) to submit biweekly payroll to the Executive Director to review and approve prior to payroll being issued. An electronic approval is saved for each pay period. Further, the Finance Director and Executive Director have implemented frequent payroll allocation reviews to ensure that employees are properly allocating their time between funding sources. Secondly, when preparing invoices, the Grant Administrator submits drafts to the Finance Director and Executive Director to review and approve, and any billings that the Finance Director prepares are reviewed and approved by the Executive Director.
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over allowable costs; however, they failed to consistently follow and document internal controls over allowable costs. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 5 out of 28 invoies tested did not have evidence of approval prior to payment. Further, 1 out of 3 payroll periods tested di not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has material weakness in internal control over financail reporting and the allowance cost compliance requirement.
Show full finding ▾Hide full finding ▴The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over allowable costs; however, they failed to consistently follow and document internal controls over allowable costs. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 5 out of 28 invoies tested did not have evidence of approval prior to payment. Further, 1 out of 3 payroll periods tested di not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has material weakness in internal control over financail reporting and the allowance cost compliance requirement.
A policy has been implemented that requires the HR Director (whome processed payroll) to submit biweekly payroll to the Executive Director to review and approve prior to payroll being issued. An electronic approval is saved for each pay period. Further, the Finance Director and Executive Director have implemented frequent payroll allocation reviews to ensure that employees are properly allocating their time between funding sources. Secondly, when preparing invoices, the Grant Administrator submits drafts to the Finance Director and Executive Director to review and approve, and any billings that the Finance Director prepares are reviewed and approved by the Executive Director.
FAC accepted this audit on July 25, 2021 — management decision was due January 25, 2022.
CFDA 16.575 Victims of Crime Act Formula Grant Program The Center is required to establish and maintain internal controls designed to ensure costs are allowable in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over disbursements; however, they failed to consistently follow and document internal controls over disbursements. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 16 out of 40 invoices did not have evidence of approval prior to payment. Further, 6 out of 7 payroll periods tested did not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has material weakness in internal control over financial reporting and the allowable cost compliance requirement. Management should ensure adherence to established policies regarding disbursement of funds and educate employees regarding the policy and the rationale as to their purpose and importance. Management's views and corrective action plan are included at the end of this report after the summary schedule of prior audit findings.
Show full finding ▾Hide full finding ▴CFDA 16.575 Victims of Crime Act Formula Grant Program The Center is required to establish and maintain internal controls designed to ensure costs are allowable in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over disbursements; however, they failed to consistently follow and document internal controls over disbursements. The Center's disbursement policy requires appropriate approval prior to payment on disbursement items as well as payroll. During the audit, 16 out of 40 invoices did not have evidence of approval prior to payment. Further, 6 out of 7 payroll periods tested did not have evidence of approval prior to payment. Established internal controls over disbursements were properly designed, but not operating effectively. The Center has material weakness in internal control over financial reporting and the allowable cost compliance requirement. Management should ensure adherence to established policies regarding disbursement of funds and educate employees regarding the policy and the rationale as to their purpose and importance. Management's views and corrective action plan are included at the end of this report after the summary schedule of prior audit findings.
Reference Number: 2020-001, 2019-001 Management will provide ongoing education and training to all relevant staff regarding disbursement of funds and related policies. Executive Director will hold directors responsible for compliance and supervisors will hold staff accountable. Finance Manager will ensure proper approvals are in place prior to submitting payments. The Center has also implemented a new payroll processing software that ensures necessary approvals are documented prior to processing payroll.
2019-001
The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over the submission of reimbursement requests; however, they failed to consistently follow and document internal controls over reimbursement requests. The Center's policy requires appropriate approval prior to the submission of each reimbursement request. During the audit, 4 out of 4 reimbursement requests did not have evidence of approval prior to submission. The Center's internal control over compliance was properly designed to ensure submission of reimbursement requests were approved and timely; however, it was not operating effectively during the period under audit. The effect is reportable non-compliance with the cash management compliance requirement for this grant. Further, the Organization has a material weakness in internal controls over compliance. Management should ensure adherence to established policies regarding cash management for submitting reimbursement requests. Management's views and corrective action plan are included at the end of this report after the summary schedule of prior audit findings.
Show full finding ▾Hide full finding ▴The Center is required to establish and maintain internal controls designed to ensure cash management is maintained in accordance with Federal statutes, regulations, and the terms and conditions of Federal awards. The Center designed and implemented internal controls over the submission of reimbursement requests; however, they failed to consistently follow and document internal controls over reimbursement requests. The Center's policy requires appropriate approval prior to the submission of each reimbursement request. During the audit, 4 out of 4 reimbursement requests did not have evidence of approval prior to submission. The Center's internal control over compliance was properly designed to ensure submission of reimbursement requests were approved and timely; however, it was not operating effectively during the period under audit. The effect is reportable non-compliance with the cash management compliance requirement for this grant. Further, the Organization has a material weakness in internal controls over compliance. Management should ensure adherence to established policies regarding cash management for submitting reimbursement requests. Management's views and corrective action plan are included at the end of this report after the summary schedule of prior audit findings.
Reference Number: 2020-002 Management will provide ongoing education and training to all relevant staff regarding reimbursement requests. Segregation of duties between staff submitting reimbursement request and management responsible for approving requests has already been implemented to ensure the proper compliance with policies regarding reimbursement requests.
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