Audit 23379

Federal Agency: Department of Justice Federal Program Name: Crime Victim Services 2022 Assistance Listing Number: 16.575 Pass-Through Agency: Minnesota Office of Justice Programs Pass-Through Numbers: A-CVS-2022-WOMADV-021 Award Period: 10/1/2021 ? 9/30/2023 Type of Finding: ? Material Weakness in Internal Control ? Other Matters Criteria: 2 CFR 200 ?200.430 requires that changes to Federal awards for salaries and wages must be based on records that accurately reflect work performed. These 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 Organization did not have a process to review or approve the time and effort of employees charged to the grant. Context: No documentation of time and effort approval was kept the full fiscal year. Cause: Internal control procedures were not in place to review and approve time and effort for personnel. Effect: When internal controls are not in place over payroll charges, there is increased risk that payroll allocations may be incorrect. Repeat Finding: No. Recommendation: The Organization should implement internal controls to ensure that time and effort is reviewed on a timely basis. View of Responsible Officials: Management is in agreement with this audit finding.

Federal Agency: Department of Justice Federal Program Name: Crime Victim Services 2020 and Crime Victim Services 2022 Assistance Listing Number: 16.575 Pass-Through Agency: Minnesota Office of Justice Programs Pass-Through Numbers: A-CVS-2020-WOMADV-044 and A-CVS-2022-WOMADV-021 Award Period: 10/1/2019 ? 9/30/2021 and 10/1/2021 ? 9/30/2023 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200 ?200.303 requires that entities must establish and maintain effective internal control over Federal awards. Condition: The Organization did not have a process to review or approve payroll accruals. Context: In our audit testing of the period of performance for the grant ending and the grant beginning in the fiscal year there was not appropriate documentation of review or approval of the payroll accrual. Cause: Internal control procedures were not in place to review and approve payroll accruals every month. Effect: When internal controls are not in place over payroll accrual, the accrual could be calculated incorrectly and wages may be charged to the wrong grant. Repeat Finding: No Recommendation: The Organization should implement internal controls to ensure that there is review and approval of monthly payroll accruals by someone who does not prepare the accrual calculation. View of Responsible Officials: Management is in agreement with this audit finding.

Federal Agency: Department of Justice Federal Program Name: Crime Victim Services 2022 Assistance Listing Number: 16.575 Pass-Through Agency: Minnesota Office of Justice Programs Pass-Through Numbers: A-CVS-2022-WOMADV-021 Award Period: 10/1/2021 ? 9/30/2023 Type of Finding: ? Material Weakness in Internal Control ? Other Matters Criteria: 2 CFR 200 ?200.430 requires that changes to Federal awards for salaries and wages must be based on records that accurately reflect work performed. These 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 Organization did not have a process to review or approve the time and effort of employees charged to the grant. Context: No documentation of time and effort approval was kept the full fiscal year. Cause: Internal control procedures were not in place to review and approve time and effort for personnel. Effect: When internal controls are not in place over payroll charges, there is increased risk that payroll allocations may be incorrect. Repeat Finding: No. Recommendation: The Organization should implement internal controls to ensure that time and effort is reviewed on a timely basis. View of Responsible Officials: Management is in agreement with this audit finding.

Federal Agency: Department of Justice Federal Program Name: Crime Victim Services 2020 and Crime Victim Services 2022 Assistance Listing Number: 16.575 Pass-Through Agency: Minnesota Office of Justice Programs Pass-Through Numbers: A-CVS-2020-WOMADV-044 and A-CVS-2022-WOMADV-021 Award Period: 10/1/2019 ? 9/30/2021 and 10/1/2021 ? 9/30/2023 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200 ?200.303 requires that entities must establish and maintain effective internal control over Federal awards. Condition: The Organization did not have a process to review or approve payroll accruals. Context: In our audit testing of the period of performance for the grant ending and the grant beginning in the fiscal year there was not appropriate documentation of review or approval of the payroll accrual. Cause: Internal control procedures were not in place to review and approve payroll accruals every month. Effect: When internal controls are not in place over payroll accrual, the accrual could be calculated incorrectly and wages may be charged to the wrong grant. Repeat Finding: No Recommendation: The Organization should implement internal controls to ensure that there is review and approval of monthly payroll accruals by someone who does not prepare the accrual calculation. View of Responsible Officials: Management is in agreement with this audit finding.