EIN: 860635950
UEI: WZRDAUNAEYB9
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 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 September 30, 2020 (2153 days ago).
What is a management decision? →Finding Number: 2019-001 Repeat Finding: No Program Name/CFDA Title: Crime Victim Assistance CFDA Number: 16.575 Federal Agency: U.S. Department of Justice Federal Award Number: 2018-311 Pass-Through Agency: Arizona Department of Public Safety Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting CRITERIA The Center is required to submit monthly financial reports. CONDITION The Center did not have adequate internal controls in place to ensure the accounting records agreed to the amounts reported on the monthly financial reports. CAUSE The Center experienced turnover in key positions during the year and reconciliation processes were not performed timely. EFFECT The Center was not in compliance with federal requirements and the Center had to make corrections to accounting records. CONTEXT The Center did not perform a reconciliation of its accounting records to ensure they agreed to the monthly financial reports submitted to the grantor. As a result, the accounting records did not agree to the monthly financial reports by $80,359. However, subsequent to year end, the Center performed the reconciliation and updated its records and it was determined that the monthly reports submitted were proper. RECOMMENDATION The Center should ensure that the accounting records agree to the amounts reported on the monthly financial reports. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding Number: 2019-001 Repeat Finding: No Program Name/CFDA Title: Crime Victim Assistance CFDA Number: 16.575 Federal Agency: U.S. Department of Justice Federal Award Number: 2018-311 Pass-Through Agency: Arizona Department of Public Safety Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting CRITERIA The Center is required to submit monthly financial reports. CONDITION The Center did not have adequate internal controls in place to ensure the accounting records agreed to the amounts reported on the monthly financial reports. CAUSE The Center experienced turnover in key positions during the year and reconciliation processes were not performed timely. EFFECT The Center was not in compliance with federal requirements and the Center had to make corrections to accounting records. CONTEXT The Center did not perform a reconciliation of its accounting records to ensure they agreed to the monthly financial reports submitted to the grantor. As a result, the accounting records did not agree to the monthly financial reports by $80,359. However, subsequent to year end, the Center performed the reconciliation and updated its records and it was determined that the monthly reports submitted were proper. RECOMMENDATION The Center should ensure that the accounting records agree to the amounts reported on the monthly financial reports. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding Number: 2019-001 Program Name/CFDA Title: Crime Victim Assistance CFDA Number: 16.575 Contact Person: Myriah Mhoon, David Villasenor Anticipated Completion Date: July 15, 2020 Planned Corrective Action: Turnover in key finance personnel, along with a lack of documented finance procedures resulted in inconsistencies when performing year-end close-out of the financial records. New Life Center had the same Finance Director for over 23 years, whose tenure ended more than halfway through fiscal year 2019. There were no known documented procedures that were retained by the Finance Director. The replacement Finance Director worked for only three months, resigning just days before the end of fiscal year 2019. To help provide continuity, New Life Center hired a reputable accounting firm to perform essential finance functions until a replacement could be hired. In the absence of written documentation, the accounting firm relied on research of prior transactions and reasonable accounting practices to perform these functions. ? Periodic reconciliation between the DPS VOCA grant financial reports and the general ledger will be performed. ? Periodic adjustments to grant financial reports and/or the general ledger will be performed to ensure that the accounting records agree to the annual total amounts reported on the grant financial reports.
FAC accepted this audit on March 12, 2018 — management decision was due September 12, 2018.
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Show full finding ▾Hide full finding ▴Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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