EIN: 752748697
UEI: DJYGWK9Q9UN6
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2021. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 28, 2022, which was (1605 days ago).
What is a management decision? →2020-001 Program Billing Review CFDA Title: Victims of Crime Act Formula Grant Program (VOCA) CFDA Number: 16.575 Federal Award Year: 2020 Name of Federal Agency: U.S. Department of Justice (DOJ) Name of Pass-through Entity: Texas Office of the Governor ? Criminal Justice Division (CJD) and Children?s Advocacy Centers of Texas, Inc. (CACTX) Criteria Requests for reimbursement should be clearly supported by accounting records and other documentation. Condition During the audit, there were consistent challenges related to the reconciliation of general ledger records back to requests for reimbursement, which are submitted monthly. The items that would not reconcile included payroll records from the general ledger that did not agree to billing records from requests for reimbursement. Additionally, certain carryover funds and fringe benefits were not properly recorded in the general ledger to be able to easily reconcile to requests for reimbursement. Cause A process is not in place to reconcile the general ledger to requests for reimbursement once the requests are submitted. Additionally, the timeframe from month-end close to submission of the request for reimbursement is too quick to properly reconcile the general ledger to the request for reimbursement simultaneously. Effect The effect of this significant deficiency is a lack of traceable accounting records that agree to the requests for reimbursement. Recommendation We recommend that the Organization develop a process for reconciling the general ledger to the requests for reimbursement monthly. Additionally, we recommend the Organization consider delaying submission of requests for reimbursement by one month to provide more time to properly reconcile the general ledger to the request for reimbursement. Management Response Management will develop a process to reconcile the general ledger to the requests for reimbursement monthly. Additionally, management will consider delaying submission of requests for reimbursement by one month to provide more time to properly reconcile the general ledger to the request for reimbursement.
Management will develop a process to reconcile the general ledger to the requests for reimbursement monthly. Additionally, management will consider delaying submission of requests for reimbursement by one month to provide more time to properly reconcile the general ledger to the request for reimbursement.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 30, 2020. 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 30, 2021, which was (1876 days ago).
What is a management decision? →2019-002 Reconciliation of Requests for Reimbursement CFDA Title: Victims of Crime Act Formula Grant Program CFDA Number: 16.575 Federal Award Identification Number: 2017-VA-GX-0006 Federal Award Year: 2019 Name of Federal Agency: U.S. Department of Justice (DOJ) Name of Pass-through Entity: Texas Office of the Governor - Criminal Justice Division (CJD) and Children?s Advocacy Centers of Texas, Inc. (CACTX) Criteria As described in 2 CFR ?200.62, internal control over compliance requirements for federal awards includes a process implemented by management that provides reasonable assurance that transactions are properly recorded and accounted for to permit the presentation of reliable financial statements and federal reports; maintain accountability over assets; and demonstrate compliance with federal statutes, regulations, and the terms and conditions of federal awards. Condition During the audit, we noted the Organization lacked controls over recording grant expenditures for the correct amount in the correct accounts on the general ledger. Cause The general ledger and monthly requests for reimbursement (RFR) were not reconciled to one another and reviewed during the year. Effect The effect of this weakness was immaterial over-billing of certain fringe benefits, as well as double billing of certain training expenses and contract labor. The potential effect is over- or under-billing of material items. Questioned costs The total estimated questioned costs are $2,675. Of this amount, $706 is the estimated over-billing for fringe expenses which was calculated by first calculating the actual difference in employee fringe expenses for the two months selected for testwork, averaging the differences, and then multiplying by twelve to estimate the total for the entire year. Of the total estimated questioned costs, $573 is an unreconciled difference between the RFRs and the general ledger, $1,310 was the result of two invoices being charged to the grant twice, and the remaining $86 is the result of a miscalculation of an allocated cost. Context Based on an overall comparison of the total amount of expenditures reported on the general ledger each month coded to this grant and expenditures reported on the requests for reimbursement each month, it does not appear this was an isolated incident, and it actually occurred each month of the reporting period. The sample was a statistically valid sample. Identification as a repeat finding This is a repeat finding from the prior year. This finding was first reported as finding 2018-001 in the prior year. Recommendation We recommend that a reconciliation between the general ledger and the requests for reimbursement be performed on a monthly basis and that the request for reimbursement, reconciliation, and corresponding invoices be reviewed by a separate individual other than the individual who prepared the reconciliation. Views of responsible officials and planned corrective actions In October of 2019 when single audit findings were presented for 2018, Children?s Advocacy Center of Smith County hired a 3rd party accounting firm to assist with all monthly and annual accounting practices and procedures including the above-mentioned reconciliation of the general ledger and the request for reimbursement process. Due to timing of the 2018 single audit findings, these processes and reviews were set up and implemented on January 1, 2020.
In October of 2019 when single audit findings were presented for 2018, Children?s Advocacy Center of Smith County hired a 3rd party accounting firm to assist with all monthly and annual accounting practices and procedures including the above-mentioned reconciliation of the general ledger and the request for reimbursement process. Due to timing of the 2018 single audit findings, these processes and reviews were set up and implemented on January 1, 2020.
2018-001
2019-003 Policies Related to Federal Awards CFDA Title: Victims of Crime Act Formula Grant Program CFDA Number: 16.575 Federal Award Identification Number: 2017-VA-GX-0006 Federal Award Year: 2019 Name of Federal Agency: U.S. Department of Justice (DOJ) Name of Pass-through Entity: Texas Office of the Governor - Criminal Justice Division (CJD) and Children?s Advocacy Centers of Texas, Inc. (CACTX) Criteria 2 CFR 200, Subparts D and E (2 CFR sections 200.300 and 200.400, respectively), require that nonfederal entities that receive federal awards establish written policies, procedures, and standards of conduct (?policies?) over financial management, payments, procurement, competition, compensation, relocation costs, and travel costs as they relate to federal awards. Condition During the audit, we noted the Organization?s current written financial policy does not include all elements required by 2 CFR 200 Subparts D and E as they relate to federal awards. Cause The Organization is a subrecipient of the grant, and the Organization felt that it was in compliance with Uniform Guidance as long as it followed the pass-through agency?s policies and procedures over federal awards. Effect The effect of this weaknesses was noncompliance with 2 CFR 200, Subparts D and E. The potential effect is unallowable items being charged to the grant. Questioned costs $0 Context The Organization has several financial policies; however, these policies are not in relation to federal awards. Identification as a repeat finding This is not a repeat finding from the prior year. Recommendation We recommend the Organization adopt written policies over financial management, payments, procurement, competition, compensation, relocation costs, and travel costs as they relate to federal awards in compliance with 2 CFR 200, Subparts D and E. Views of responsible officials and planned corrective actions Children?s Advocacy Center of Smith County will continue to follow CACTX Funding Guidelines that apply to the VOCA federal grant and will adopt additional written policies in compliance with 2 CFR 200, Subpart D and E.
Children?s Advocacy Center of Smith County will continue to follow CACTX Funding Guidelines that apply to the VOCA federal grant and will adopt additional written policies in compliance with 2 CFR 200, Subpart D and E.
2019-004 Property Records CFDA Title: Victims of Crime Act Formula Grant Program CFDA Number: 16.575 Federal Award Identification Number: 2016-VA-GX-0033 Federal Award Year: 2019 Name of Federal Agency: U.S. Department of Justice (DOJ) Name of Pass-through Entity: Texas Office of the Governor - Criminal Justice Division (CJD) and Children?s Advocacy Centers of Texas, Inc. (CACTX) Criteria 2 CFR ?200.313(d)(1) states that property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, the cost of the property, the percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, the use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property. Condition During the audit, we noted the Organization did not maintain sufficient property records. Cause The Organization did not follow its written policy over equipment acquired with federal funds. Effect The effect of this weakness was noncompliance with 2 CFR ?200.313(d)(1). The potential effect is the improper use or disposal of property acquired with federal awards. Questioned costs $0 Context Although a listing was not maintained, the Organization does identify equipment purchased with Federal awards with physical tags. Identification as a repeat finding This is not a repeat finding from the prior year. Recommendation We recommend the Organization follow its written policy over equipment acquired with federal funds and begin maintaining a list of property acquired with Federal funds that will include all elements listed in 2 CFR ?200.313(d)(1). Views of responsible officials and planned corrective actions Children?s Advocacy Center of Smith County will follow written policies regarding equipment acquired with federal funds and will include all elements listed in 2 CFR 200.313(d)(1). While we do adhere to the requirements of approval, tracking and identifying property obtained with VOCA federal funds we will immediately begin compiling in one complete schedule. We do maintain that we met the intent of the regulations required.
Children?s Advocacy Center of Smith County will follow written policies regarding equipment acquired with federal funds and will include all elements listed in 2 CFR 200.313(d)(1). While we do adhere to the requirements of approval, tracking and identifying property obtained with VOCA federal funds we will immediately begin compiling in one complete schedule. We do maintain that we met the intent of the regulations required.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 2019. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 26, 2020, which was (2337 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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