Audit 304930

Reference Number: 2023-003 Federal Grant Policies and Procedures Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management, Period of Performance, Reporting Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Board of Directors approved policies and procedures should be in place to guide federally funded activities and outline requirements for federal grants to be followed by the Organization. This should include documented processes and related controls over the preparation and approval of the Schedule of Expenditures of Federal Awards (SEFA). Statement of Condition: The Organization currently does not have written policies and procedures to guide federally funded activities and related processes and controls over the preparation and approval of the SEFA. Statement of Cause: Management has not developed formal policies and procedures over the administration of federal funds. Possible Asserted Effect: A lack of board approved policies and procedures could lead to improper administration of federal funds, noncompliance with federal grant requirements, or possible incorrect or incomplete information reported on the SEFA. Significant noncompliance could result in loss or reduction of federal funding received by the Organization. Questioned Costs: None Context: This is the first year the Organization was required to have a Single Audit and policies and procedures related to federal funds have not been requested previously. Repeat Finding: N/A Recommendation: Management should develop and have the Board of Directors approve formal policies and procedures over federal funding administration to include processes and controls over the preparation and approval of the SEFA. View of Responsible Officials and Planned Corrective Actions: We will develop formal policies and procedures over federal funding administration. This will include processes and controls over the preparation and approval of the SEFA. We will present the policies and procedures to our Board of Directors for approval.

Reference Number: 2023-004 Proper Approval of Expenditures Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Employee time and expenses allocated to federal grants should be approved by a supervisor or authorized individual. Statement of Condition: Five of the forty payroll expenses tested did not include a documented supervisor approval of employee time worked and charged to the grant. Seven of the thirty-seven expenses tested did not include documented approval of the expenses charged to the grant. Statement of Cause: There was a breakdown in controls over documentation of review and approval of selected time worked and expenses incurred. Possible Asserted Effect: Possible incorrect payroll expense or other expenses charged to federal grants programs. Questioned Costs: None Context: Five of the forty payroll expenses tested did not include a documented supervisor approval of employee time worked and charged to the grant, while the other thirty-five employees tested did include documented approval. Seven of the thirty-seven expenses tested did not include documented approval of the expenses charged to the grant, while the other thirty expenses tested did include documented approval of the expenses. Repeat Finding: N/A Recommendation: Management should enhance procedures to ensure all payroll time worked and expenses incurred are reviewed and documented by authorized employees. View of Responsible Officials and Planned Corrective Actions: We have implemented a new electronic timesheet system. Our Director of Finance will review system reports monthly to ensure proper supervisory review and sign-offs have occurred.

Reference Number: 2023-005 Federal Financial Reports (FFR) Review and Approval Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: FFRs should be reviewed and approved by a second individual before submission to the federal agencies. Statement of Condition: The Organization currently does not have processes and controls that require a second party review of the FFRs before submission. Statement of Cause: Management has not developed internal controls processes that require a second party review and approval of FFRs filed with federal agencies. Possible Asserted Effect: Possible incorrect or incomplete information on use of funds received and expended included on FFRs submitted to federal agencies. Questioned Costs: None Context: This is the first year the Organization was required to have a Single Audit and policies and procedures related to federal funds have not been evaluated previously. Repeat Finding: N/A Recommendation: Management should develop internal control processes that require a second party review and approval of FFR filings before submission. View of Responsible Officials and Planned Corrective Actions: The Executive Director will review all federal reports being submitted to the government system (SAM). This will include a review of expenses being reported.

Reference Number: 2023-006 Quarterly Financial Status Reports Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Grant agreements require submission of quarterly financial status reports no later than 30 days after the end of each calendar quarter. Statement of Condition: One of two quarterly financial status reports tested was filed 60 days after the end of the quarter, which was outside the required 30 day after the end of the quarter deadline. Statement of Cause: There was a breakdown in controls to ensure required reports are filed by the applicable deadlines outlined in grant agreements. Possible Asserted Effect: Noncompliance with reporting requirements outlined in grant agreements to provide federal agencies with timely financial information of federal grant activity. Questioned Costs: None Context: One of the two quarterly reports tested was not filed timely. The other quarterly report tested was filed timely. Repeat Finding: N/A Recommendation: Management should have procedures to ensure reports are properly filed within the required deadlines outlined in grant agreements. View of Responsible Officials and Planned Corrective Actions: The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.

Reference Number: 2023-007 Quarterly Financial Status Reports Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Compliance Finding Criteria: Grant agreements require submission of quarterly financial status reports no later than 30 days after the end of each calendar quarter. Statement of Condition: One of two quarterly financial status reports tested was filed 60 days after the end of the quarter, which was outside the required 30 day after the end of the quarter deadline. Statement of Cause: There was a breakdown in controls to ensure required reports are filed by the applicable deadlines outlined in grant agreements. Possible Asserted Effect: Noncompliance with reporting requirements outlined in grant agreements to provide federal agencies with timely financial information of federal grant activity. Questioned Costs: None Context: One of the two quarterly reports tested was not filed timely. The other quarterly report tested was filed timely. Repeat Finding: N/A Recommendation: Management should have procedures to ensure reports are properly filed within the required deadlines outlined in grant agreements. View of Responsible Officials and Planned Corrective Actions: The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.

Reference Number: 2023-003 Federal Grant Policies and Procedures Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management, Period of Performance, Reporting Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Board of Directors approved policies and procedures should be in place to guide federally funded activities and outline requirements for federal grants to be followed by the Organization. This should include documented processes and related controls over the preparation and approval of the Schedule of Expenditures of Federal Awards (SEFA). Statement of Condition: The Organization currently does not have written policies and procedures to guide federally funded activities and related processes and controls over the preparation and approval of the SEFA. Statement of Cause: Management has not developed formal policies and procedures over the administration of federal funds. Possible Asserted Effect: A lack of board approved policies and procedures could lead to improper administration of federal funds, noncompliance with federal grant requirements, or possible incorrect or incomplete information reported on the SEFA. Significant noncompliance could result in loss or reduction of federal funding received by the Organization. Questioned Costs: None Context: This is the first year the Organization was required to have a Single Audit and policies and procedures related to federal funds have not been requested previously. Repeat Finding: N/A Recommendation: Management should develop and have the Board of Directors approve formal policies and procedures over federal funding administration to include processes and controls over the preparation and approval of the SEFA. View of Responsible Officials and Planned Corrective Actions: We will develop formal policies and procedures over federal funding administration. This will include processes and controls over the preparation and approval of the SEFA. We will present the policies and procedures to our Board of Directors for approval.

Reference Number: 2023-004 Proper Approval of Expenditures Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Employee time and expenses allocated to federal grants should be approved by a supervisor or authorized individual. Statement of Condition: Five of the forty payroll expenses tested did not include a documented supervisor approval of employee time worked and charged to the grant. Seven of the thirty-seven expenses tested did not include documented approval of the expenses charged to the grant. Statement of Cause: There was a breakdown in controls over documentation of review and approval of selected time worked and expenses incurred. Possible Asserted Effect: Possible incorrect payroll expense or other expenses charged to federal grants programs. Questioned Costs: None Context: Five of the forty payroll expenses tested did not include a documented supervisor approval of employee time worked and charged to the grant, while the other thirty-five employees tested did include documented approval. Seven of the thirty-seven expenses tested did not include documented approval of the expenses charged to the grant, while the other thirty expenses tested did include documented approval of the expenses. Repeat Finding: N/A Recommendation: Management should enhance procedures to ensure all payroll time worked and expenses incurred are reviewed and documented by authorized employees. View of Responsible Officials and Planned Corrective Actions: We have implemented a new electronic timesheet system. Our Director of Finance will review system reports monthly to ensure proper supervisory review and sign-offs have occurred.

Reference Number: 2023-005 Federal Financial Reports (FFR) Review and Approval Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: FFRs should be reviewed and approved by a second individual before submission to the federal agencies. Statement of Condition: The Organization currently does not have processes and controls that require a second party review of the FFRs before submission. Statement of Cause: Management has not developed internal controls processes that require a second party review and approval of FFRs filed with federal agencies. Possible Asserted Effect: Possible incorrect or incomplete information on use of funds received and expended included on FFRs submitted to federal agencies. Questioned Costs: None Context: This is the first year the Organization was required to have a Single Audit and policies and procedures related to federal funds have not been evaluated previously. Repeat Finding: N/A Recommendation: Management should develop internal control processes that require a second party review and approval of FFR filings before submission. View of Responsible Officials and Planned Corrective Actions: The Executive Director will review all federal reports being submitted to the government system (SAM). This will include a review of expenses being reported.

Reference Number: 2023-006 Quarterly Financial Status Reports Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Grant agreements require submission of quarterly financial status reports no later than 30 days after the end of each calendar quarter. Statement of Condition: One of two quarterly financial status reports tested was filed 60 days after the end of the quarter, which was outside the required 30 day after the end of the quarter deadline. Statement of Cause: There was a breakdown in controls to ensure required reports are filed by the applicable deadlines outlined in grant agreements. Possible Asserted Effect: Noncompliance with reporting requirements outlined in grant agreements to provide federal agencies with timely financial information of federal grant activity. Questioned Costs: None Context: One of the two quarterly reports tested was not filed timely. The other quarterly report tested was filed timely. Repeat Finding: N/A Recommendation: Management should have procedures to ensure reports are properly filed within the required deadlines outlined in grant agreements. View of Responsible Officials and Planned Corrective Actions: The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.

Reference Number: 2023-007 Quarterly Financial Status Reports Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Compliance Finding Criteria: Grant agreements require submission of quarterly financial status reports no later than 30 days after the end of each calendar quarter. Statement of Condition: One of two quarterly financial status reports tested was filed 60 days after the end of the quarter, which was outside the required 30 day after the end of the quarter deadline. Statement of Cause: There was a breakdown in controls to ensure required reports are filed by the applicable deadlines outlined in grant agreements. Possible Asserted Effect: Noncompliance with reporting requirements outlined in grant agreements to provide federal agencies with timely financial information of federal grant activity. Questioned Costs: None Context: One of the two quarterly reports tested was not filed timely. The other quarterly report tested was filed timely. Repeat Finding: N/A Recommendation: Management should have procedures to ensure reports are properly filed within the required deadlines outlined in grant agreements. View of Responsible Officials and Planned Corrective Actions: The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.

Reference Number: 2023-003 Federal Grant Policies and Procedures Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management, Period of Performance, Reporting Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Board of Directors approved policies and procedures should be in place to guide federally funded activities and outline requirements for federal grants to be followed by the Organization. This should include documented processes and related controls over the preparation and approval of the Schedule of Expenditures of Federal Awards (SEFA). Statement of Condition: The Organization currently does not have written policies and procedures to guide federally funded activities and related processes and controls over the preparation and approval of the SEFA. Statement of Cause: Management has not developed formal policies and procedures over the administration of federal funds. Possible Asserted Effect: A lack of board approved policies and procedures could lead to improper administration of federal funds, noncompliance with federal grant requirements, or possible incorrect or incomplete information reported on the SEFA. Significant noncompliance could result in loss or reduction of federal funding received by the Organization. Questioned Costs: None Context: This is the first year the Organization was required to have a Single Audit and policies and procedures related to federal funds have not been requested previously. Repeat Finding: N/A Recommendation: Management should develop and have the Board of Directors approve formal policies and procedures over federal funding administration to include processes and controls over the preparation and approval of the SEFA. View of Responsible Officials and Planned Corrective Actions: We will develop formal policies and procedures over federal funding administration. This will include processes and controls over the preparation and approval of the SEFA. We will present the policies and procedures to our Board of Directors for approval.

Reference Number: 2023-004 Proper Approval of Expenditures Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Employee time and expenses allocated to federal grants should be approved by a supervisor or authorized individual. Statement of Condition: Five of the forty payroll expenses tested did not include a documented supervisor approval of employee time worked and charged to the grant. Seven of the thirty-seven expenses tested did not include documented approval of the expenses charged to the grant. Statement of Cause: There was a breakdown in controls over documentation of review and approval of selected time worked and expenses incurred. Possible Asserted Effect: Possible incorrect payroll expense or other expenses charged to federal grants programs. Questioned Costs: None Context: Five of the forty payroll expenses tested did not include a documented supervisor approval of employee time worked and charged to the grant, while the other thirty-five employees tested did include documented approval. Seven of the thirty-seven expenses tested did not include documented approval of the expenses charged to the grant, while the other thirty expenses tested did include documented approval of the expenses. Repeat Finding: N/A Recommendation: Management should enhance procedures to ensure all payroll time worked and expenses incurred are reviewed and documented by authorized employees. View of Responsible Officials and Planned Corrective Actions: We have implemented a new electronic timesheet system. Our Director of Finance will review system reports monthly to ensure proper supervisory review and sign-offs have occurred.

Reference Number: 2023-005 Federal Financial Reports (FFR) Review and Approval Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: FFRs should be reviewed and approved by a second individual before submission to the federal agencies. Statement of Condition: The Organization currently does not have processes and controls that require a second party review of the FFRs before submission. Statement of Cause: Management has not developed internal controls processes that require a second party review and approval of FFRs filed with federal agencies. Possible Asserted Effect: Possible incorrect or incomplete information on use of funds received and expended included on FFRs submitted to federal agencies. Questioned Costs: None Context: This is the first year the Organization was required to have a Single Audit and policies and procedures related to federal funds have not been evaluated previously. Repeat Finding: N/A Recommendation: Management should develop internal control processes that require a second party review and approval of FFR filings before submission. View of Responsible Officials and Planned Corrective Actions: The Executive Director will review all federal reports being submitted to the government system (SAM). This will include a review of expenses being reported.

Reference Number: 2023-006 Quarterly Financial Status Reports Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Grant agreements require submission of quarterly financial status reports no later than 30 days after the end of each calendar quarter. Statement of Condition: One of two quarterly financial status reports tested was filed 60 days after the end of the quarter, which was outside the required 30 day after the end of the quarter deadline. Statement of Cause: There was a breakdown in controls to ensure required reports are filed by the applicable deadlines outlined in grant agreements. Possible Asserted Effect: Noncompliance with reporting requirements outlined in grant agreements to provide federal agencies with timely financial information of federal grant activity. Questioned Costs: None Context: One of the two quarterly reports tested was not filed timely. The other quarterly report tested was filed timely. Repeat Finding: N/A Recommendation: Management should have procedures to ensure reports are properly filed within the required deadlines outlined in grant agreements. View of Responsible Officials and Planned Corrective Actions: The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.

Reference Number: 2023-007 Quarterly Financial Status Reports Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Compliance Finding Criteria: Grant agreements require submission of quarterly financial status reports no later than 30 days after the end of each calendar quarter. Statement of Condition: One of two quarterly financial status reports tested was filed 60 days after the end of the quarter, which was outside the required 30 day after the end of the quarter deadline. Statement of Cause: There was a breakdown in controls to ensure required reports are filed by the applicable deadlines outlined in grant agreements. Possible Asserted Effect: Noncompliance with reporting requirements outlined in grant agreements to provide federal agencies with timely financial information of federal grant activity. Questioned Costs: None Context: One of the two quarterly reports tested was not filed timely. The other quarterly report tested was filed timely. Repeat Finding: N/A Recommendation: Management should have procedures to ensure reports are properly filed within the required deadlines outlined in grant agreements. View of Responsible Officials and Planned Corrective Actions: The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.

Reference Number: 2023-003 Federal Grant Policies and Procedures Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management, Period of Performance, Reporting Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Board of Directors approved policies and procedures should be in place to guide federally funded activities and outline requirements for federal grants to be followed by the Organization. This should include documented processes and related controls over the preparation and approval of the Schedule of Expenditures of Federal Awards (SEFA). Statement of Condition: The Organization currently does not have written policies and procedures to guide federally funded activities and related processes and controls over the preparation and approval of the SEFA. Statement of Cause: Management has not developed formal policies and procedures over the administration of federal funds. Possible Asserted Effect: A lack of board approved policies and procedures could lead to improper administration of federal funds, noncompliance with federal grant requirements, or possible incorrect or incomplete information reported on the SEFA. Significant noncompliance could result in loss or reduction of federal funding received by the Organization. Questioned Costs: None Context: This is the first year the Organization was required to have a Single Audit and policies and procedures related to federal funds have not been requested previously. Repeat Finding: N/A Recommendation: Management should develop and have the Board of Directors approve formal policies and procedures over federal funding administration to include processes and controls over the preparation and approval of the SEFA. View of Responsible Officials and Planned Corrective Actions: We will develop formal policies and procedures over federal funding administration. This will include processes and controls over the preparation and approval of the SEFA. We will present the policies and procedures to our Board of Directors for approval.

Reference Number: 2023-004 Proper Approval of Expenditures Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Employee time and expenses allocated to federal grants should be approved by a supervisor or authorized individual. Statement of Condition: Five of the forty payroll expenses tested did not include a documented supervisor approval of employee time worked and charged to the grant. Seven of the thirty-seven expenses tested did not include documented approval of the expenses charged to the grant. Statement of Cause: There was a breakdown in controls over documentation of review and approval of selected time worked and expenses incurred. Possible Asserted Effect: Possible incorrect payroll expense or other expenses charged to federal grants programs. Questioned Costs: None Context: Five of the forty payroll expenses tested did not include a documented supervisor approval of employee time worked and charged to the grant, while the other thirty-five employees tested did include documented approval. Seven of the thirty-seven expenses tested did not include documented approval of the expenses charged to the grant, while the other thirty expenses tested did include documented approval of the expenses. Repeat Finding: N/A Recommendation: Management should enhance procedures to ensure all payroll time worked and expenses incurred are reviewed and documented by authorized employees. View of Responsible Officials and Planned Corrective Actions: We have implemented a new electronic timesheet system. Our Director of Finance will review system reports monthly to ensure proper supervisory review and sign-offs have occurred.

Reference Number: 2023-005 Federal Financial Reports (FFR) Review and Approval Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: FFRs should be reviewed and approved by a second individual before submission to the federal agencies. Statement of Condition: The Organization currently does not have processes and controls that require a second party review of the FFRs before submission. Statement of Cause: Management has not developed internal controls processes that require a second party review and approval of FFRs filed with federal agencies. Possible Asserted Effect: Possible incorrect or incomplete information on use of funds received and expended included on FFRs submitted to federal agencies. Questioned Costs: None Context: This is the first year the Organization was required to have a Single Audit and policies and procedures related to federal funds have not been evaluated previously. Repeat Finding: N/A Recommendation: Management should develop internal control processes that require a second party review and approval of FFR filings before submission. View of Responsible Officials and Planned Corrective Actions: The Executive Director will review all federal reports being submitted to the government system (SAM). This will include a review of expenses being reported.

Reference Number: 2023-006 Quarterly Financial Status Reports Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Grant agreements require submission of quarterly financial status reports no later than 30 days after the end of each calendar quarter. Statement of Condition: One of two quarterly financial status reports tested was filed 60 days after the end of the quarter, which was outside the required 30 day after the end of the quarter deadline. Statement of Cause: There was a breakdown in controls to ensure required reports are filed by the applicable deadlines outlined in grant agreements. Possible Asserted Effect: Noncompliance with reporting requirements outlined in grant agreements to provide federal agencies with timely financial information of federal grant activity. Questioned Costs: None Context: One of the two quarterly reports tested was not filed timely. The other quarterly report tested was filed timely. Repeat Finding: N/A Recommendation: Management should have procedures to ensure reports are properly filed within the required deadlines outlined in grant agreements. View of Responsible Officials and Planned Corrective Actions: The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.

Reference Number: 2023-007 Quarterly Financial Status Reports Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Compliance Finding Criteria: Grant agreements require submission of quarterly financial status reports no later than 30 days after the end of each calendar quarter. Statement of Condition: One of two quarterly financial status reports tested was filed 60 days after the end of the quarter, which was outside the required 30 day after the end of the quarter deadline. Statement of Cause: There was a breakdown in controls to ensure required reports are filed by the applicable deadlines outlined in grant agreements. Possible Asserted Effect: Noncompliance with reporting requirements outlined in grant agreements to provide federal agencies with timely financial information of federal grant activity. Questioned Costs: None Context: One of the two quarterly reports tested was not filed timely. The other quarterly report tested was filed timely. Repeat Finding: N/A Recommendation: Management should have procedures to ensure reports are properly filed within the required deadlines outlined in grant agreements. View of Responsible Officials and Planned Corrective Actions: The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.

Reference Number: 2023-003 Federal Grant Policies and Procedures Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management, Period of Performance, Reporting Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Board of Directors approved policies and procedures should be in place to guide federally funded activities and outline requirements for federal grants to be followed by the Organization. This should include documented processes and related controls over the preparation and approval of the Schedule of Expenditures of Federal Awards (SEFA). Statement of Condition: The Organization currently does not have written policies and procedures to guide federally funded activities and related processes and controls over the preparation and approval of the SEFA. Statement of Cause: Management has not developed formal policies and procedures over the administration of federal funds. Possible Asserted Effect: A lack of board approved policies and procedures could lead to improper administration of federal funds, noncompliance with federal grant requirements, or possible incorrect or incomplete information reported on the SEFA. Significant noncompliance could result in loss or reduction of federal funding received by the Organization. Questioned Costs: None Context: This is the first year the Organization was required to have a Single Audit and policies and procedures related to federal funds have not been requested previously. Repeat Finding: N/A Recommendation: Management should develop and have the Board of Directors approve formal policies and procedures over federal funding administration to include processes and controls over the preparation and approval of the SEFA. View of Responsible Officials and Planned Corrective Actions: We will develop formal policies and procedures over federal funding administration. This will include processes and controls over the preparation and approval of the SEFA. We will present the policies and procedures to our Board of Directors for approval.

Reference Number: 2023-004 Proper Approval of Expenditures Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Employee time and expenses allocated to federal grants should be approved by a supervisor or authorized individual. Statement of Condition: Five of the forty payroll expenses tested did not include a documented supervisor approval of employee time worked and charged to the grant. Seven of the thirty-seven expenses tested did not include documented approval of the expenses charged to the grant. Statement of Cause: There was a breakdown in controls over documentation of review and approval of selected time worked and expenses incurred. Possible Asserted Effect: Possible incorrect payroll expense or other expenses charged to federal grants programs. Questioned Costs: None Context: Five of the forty payroll expenses tested did not include a documented supervisor approval of employee time worked and charged to the grant, while the other thirty-five employees tested did include documented approval. Seven of the thirty-seven expenses tested did not include documented approval of the expenses charged to the grant, while the other thirty expenses tested did include documented approval of the expenses. Repeat Finding: N/A Recommendation: Management should enhance procedures to ensure all payroll time worked and expenses incurred are reviewed and documented by authorized employees. View of Responsible Officials and Planned Corrective Actions: We have implemented a new electronic timesheet system. Our Director of Finance will review system reports monthly to ensure proper supervisory review and sign-offs have occurred.

Reference Number: 2023-005 Federal Financial Reports (FFR) Review and Approval Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: FFRs should be reviewed and approved by a second individual before submission to the federal agencies. Statement of Condition: The Organization currently does not have processes and controls that require a second party review of the FFRs before submission. Statement of Cause: Management has not developed internal controls processes that require a second party review and approval of FFRs filed with federal agencies. Possible Asserted Effect: Possible incorrect or incomplete information on use of funds received and expended included on FFRs submitted to federal agencies. Questioned Costs: None Context: This is the first year the Organization was required to have a Single Audit and policies and procedures related to federal funds have not been evaluated previously. Repeat Finding: N/A Recommendation: Management should develop internal control processes that require a second party review and approval of FFR filings before submission. View of Responsible Officials and Planned Corrective Actions: The Executive Director will review all federal reports being submitted to the government system (SAM). This will include a review of expenses being reported.

Reference Number: 2023-006 Quarterly Financial Status Reports Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Grant agreements require submission of quarterly financial status reports no later than 30 days after the end of each calendar quarter. Statement of Condition: One of two quarterly financial status reports tested was filed 60 days after the end of the quarter, which was outside the required 30 day after the end of the quarter deadline. Statement of Cause: There was a breakdown in controls to ensure required reports are filed by the applicable deadlines outlined in grant agreements. Possible Asserted Effect: Noncompliance with reporting requirements outlined in grant agreements to provide federal agencies with timely financial information of federal grant activity. Questioned Costs: None Context: One of the two quarterly reports tested was not filed timely. The other quarterly report tested was filed timely. Repeat Finding: N/A Recommendation: Management should have procedures to ensure reports are properly filed within the required deadlines outlined in grant agreements. View of Responsible Officials and Planned Corrective Actions: The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.

Reference Number: 2023-007 Quarterly Financial Status Reports Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Compliance Finding Criteria: Grant agreements require submission of quarterly financial status reports no later than 30 days after the end of each calendar quarter. Statement of Condition: One of two quarterly financial status reports tested was filed 60 days after the end of the quarter, which was outside the required 30 day after the end of the quarter deadline. Statement of Cause: There was a breakdown in controls to ensure required reports are filed by the applicable deadlines outlined in grant agreements. Possible Asserted Effect: Noncompliance with reporting requirements outlined in grant agreements to provide federal agencies with timely financial information of federal grant activity. Questioned Costs: None Context: One of the two quarterly reports tested was not filed timely. The other quarterly report tested was filed timely. Repeat Finding: N/A Recommendation: Management should have procedures to ensure reports are properly filed within the required deadlines outlined in grant agreements. View of Responsible Officials and Planned Corrective Actions: The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.

Reference Number: 2023-003 Federal Grant Policies and Procedures Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management, Period of Performance, Reporting Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Board of Directors approved policies and procedures should be in place to guide federally funded activities and outline requirements for federal grants to be followed by the Organization. This should include documented processes and related controls over the preparation and approval of the Schedule of Expenditures of Federal Awards (SEFA). Statement of Condition: The Organization currently does not have written policies and procedures to guide federally funded activities and related processes and controls over the preparation and approval of the SEFA. Statement of Cause: Management has not developed formal policies and procedures over the administration of federal funds. Possible Asserted Effect: A lack of board approved policies and procedures could lead to improper administration of federal funds, noncompliance with federal grant requirements, or possible incorrect or incomplete information reported on the SEFA. Significant noncompliance could result in loss or reduction of federal funding received by the Organization. Questioned Costs: None Context: This is the first year the Organization was required to have a Single Audit and policies and procedures related to federal funds have not been requested previously. Repeat Finding: N/A Recommendation: Management should develop and have the Board of Directors approve formal policies and procedures over federal funding administration to include processes and controls over the preparation and approval of the SEFA. View of Responsible Officials and Planned Corrective Actions: We will develop formal policies and procedures over federal funding administration. This will include processes and controls over the preparation and approval of the SEFA. We will present the policies and procedures to our Board of Directors for approval.

Reference Number: 2023-004 Proper Approval of Expenditures Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Employee time and expenses allocated to federal grants should be approved by a supervisor or authorized individual. Statement of Condition: Five of the forty payroll expenses tested did not include a documented supervisor approval of employee time worked and charged to the grant. Seven of the thirty-seven expenses tested did not include documented approval of the expenses charged to the grant. Statement of Cause: There was a breakdown in controls over documentation of review and approval of selected time worked and expenses incurred. Possible Asserted Effect: Possible incorrect payroll expense or other expenses charged to federal grants programs. Questioned Costs: None Context: Five of the forty payroll expenses tested did not include a documented supervisor approval of employee time worked and charged to the grant, while the other thirty-five employees tested did include documented approval. Seven of the thirty-seven expenses tested did not include documented approval of the expenses charged to the grant, while the other thirty expenses tested did include documented approval of the expenses. Repeat Finding: N/A Recommendation: Management should enhance procedures to ensure all payroll time worked and expenses incurred are reviewed and documented by authorized employees. View of Responsible Officials and Planned Corrective Actions: We have implemented a new electronic timesheet system. Our Director of Finance will review system reports monthly to ensure proper supervisory review and sign-offs have occurred.

Reference Number: 2023-005 Federal Financial Reports (FFR) Review and Approval Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: FFRs should be reviewed and approved by a second individual before submission to the federal agencies. Statement of Condition: The Organization currently does not have processes and controls that require a second party review of the FFRs before submission. Statement of Cause: Management has not developed internal controls processes that require a second party review and approval of FFRs filed with federal agencies. Possible Asserted Effect: Possible incorrect or incomplete information on use of funds received and expended included on FFRs submitted to federal agencies. Questioned Costs: None Context: This is the first year the Organization was required to have a Single Audit and policies and procedures related to federal funds have not been evaluated previously. Repeat Finding: N/A Recommendation: Management should develop internal control processes that require a second party review and approval of FFR filings before submission. View of Responsible Officials and Planned Corrective Actions: The Executive Director will review all federal reports being submitted to the government system (SAM). This will include a review of expenses being reported.

Reference Number: 2023-006 Quarterly Financial Status Reports Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Grant agreements require submission of quarterly financial status reports no later than 30 days after the end of each calendar quarter. Statement of Condition: One of two quarterly financial status reports tested was filed 60 days after the end of the quarter, which was outside the required 30 day after the end of the quarter deadline. Statement of Cause: There was a breakdown in controls to ensure required reports are filed by the applicable deadlines outlined in grant agreements. Possible Asserted Effect: Noncompliance with reporting requirements outlined in grant agreements to provide federal agencies with timely financial information of federal grant activity. Questioned Costs: None Context: One of the two quarterly reports tested was not filed timely. The other quarterly report tested was filed timely. Repeat Finding: N/A Recommendation: Management should have procedures to ensure reports are properly filed within the required deadlines outlined in grant agreements. View of Responsible Officials and Planned Corrective Actions: The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.

Reference Number: 2023-007 Quarterly Financial Status Reports Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Compliance Finding Criteria: Grant agreements require submission of quarterly financial status reports no later than 30 days after the end of each calendar quarter. Statement of Condition: One of two quarterly financial status reports tested was filed 60 days after the end of the quarter, which was outside the required 30 day after the end of the quarter deadline. Statement of Cause: There was a breakdown in controls to ensure required reports are filed by the applicable deadlines outlined in grant agreements. Possible Asserted Effect: Noncompliance with reporting requirements outlined in grant agreements to provide federal agencies with timely financial information of federal grant activity. Questioned Costs: None Context: One of the two quarterly reports tested was not filed timely. The other quarterly report tested was filed timely. Repeat Finding: N/A Recommendation: Management should have procedures to ensure reports are properly filed within the required deadlines outlined in grant agreements. View of Responsible Officials and Planned Corrective Actions: The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.

Reference Number: 2023-003 Federal Grant Policies and Procedures Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management, Period of Performance, Reporting Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Board of Directors approved policies and procedures should be in place to guide federally funded activities and outline requirements for federal grants to be followed by the Organization. This should include documented processes and related controls over the preparation and approval of the Schedule of Expenditures of Federal Awards (SEFA). Statement of Condition: The Organization currently does not have written policies and procedures to guide federally funded activities and related processes and controls over the preparation and approval of the SEFA. Statement of Cause: Management has not developed formal policies and procedures over the administration of federal funds. Possible Asserted Effect: A lack of board approved policies and procedures could lead to improper administration of federal funds, noncompliance with federal grant requirements, or possible incorrect or incomplete information reported on the SEFA. Significant noncompliance could result in loss or reduction of federal funding received by the Organization. Questioned Costs: None Context: This is the first year the Organization was required to have a Single Audit and policies and procedures related to federal funds have not been requested previously. Repeat Finding: N/A Recommendation: Management should develop and have the Board of Directors approve formal policies and procedures over federal funding administration to include processes and controls over the preparation and approval of the SEFA. View of Responsible Officials and Planned Corrective Actions: We will develop formal policies and procedures over federal funding administration. This will include processes and controls over the preparation and approval of the SEFA. We will present the policies and procedures to our Board of Directors for approval.

Reference Number: 2023-004 Proper Approval of Expenditures Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Employee time and expenses allocated to federal grants should be approved by a supervisor or authorized individual. Statement of Condition: Five of the forty payroll expenses tested did not include a documented supervisor approval of employee time worked and charged to the grant. Seven of the thirty-seven expenses tested did not include documented approval of the expenses charged to the grant. Statement of Cause: There was a breakdown in controls over documentation of review and approval of selected time worked and expenses incurred. Possible Asserted Effect: Possible incorrect payroll expense or other expenses charged to federal grants programs. Questioned Costs: None Context: Five of the forty payroll expenses tested did not include a documented supervisor approval of employee time worked and charged to the grant, while the other thirty-five employees tested did include documented approval. Seven of the thirty-seven expenses tested did not include documented approval of the expenses charged to the grant, while the other thirty expenses tested did include documented approval of the expenses. Repeat Finding: N/A Recommendation: Management should enhance procedures to ensure all payroll time worked and expenses incurred are reviewed and documented by authorized employees. View of Responsible Officials and Planned Corrective Actions: We have implemented a new electronic timesheet system. Our Director of Finance will review system reports monthly to ensure proper supervisory review and sign-offs have occurred.

Reference Number: 2023-005 Federal Financial Reports (FFR) Review and Approval Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: FFRs should be reviewed and approved by a second individual before submission to the federal agencies. Statement of Condition: The Organization currently does not have processes and controls that require a second party review of the FFRs before submission. Statement of Cause: Management has not developed internal controls processes that require a second party review and approval of FFRs filed with federal agencies. Possible Asserted Effect: Possible incorrect or incomplete information on use of funds received and expended included on FFRs submitted to federal agencies. Questioned Costs: None Context: This is the first year the Organization was required to have a Single Audit and policies and procedures related to federal funds have not been evaluated previously. Repeat Finding: N/A Recommendation: Management should develop internal control processes that require a second party review and approval of FFR filings before submission. View of Responsible Officials and Planned Corrective Actions: The Executive Director will review all federal reports being submitted to the government system (SAM). This will include a review of expenses being reported.

Reference Number: 2023-006 Quarterly Financial Status Reports Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Grant agreements require submission of quarterly financial status reports no later than 30 days after the end of each calendar quarter. Statement of Condition: One of two quarterly financial status reports tested was filed 60 days after the end of the quarter, which was outside the required 30 day after the end of the quarter deadline. Statement of Cause: There was a breakdown in controls to ensure required reports are filed by the applicable deadlines outlined in grant agreements. Possible Asserted Effect: Noncompliance with reporting requirements outlined in grant agreements to provide federal agencies with timely financial information of federal grant activity. Questioned Costs: None Context: One of the two quarterly reports tested was not filed timely. The other quarterly report tested was filed timely. Repeat Finding: N/A Recommendation: Management should have procedures to ensure reports are properly filed within the required deadlines outlined in grant agreements. View of Responsible Officials and Planned Corrective Actions: The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.

Reference Number: 2023-007 Quarterly Financial Status Reports Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Compliance Finding Criteria: Grant agreements require submission of quarterly financial status reports no later than 30 days after the end of each calendar quarter. Statement of Condition: One of two quarterly financial status reports tested was filed 60 days after the end of the quarter, which was outside the required 30 day after the end of the quarter deadline. Statement of Cause: There was a breakdown in controls to ensure required reports are filed by the applicable deadlines outlined in grant agreements. Possible Asserted Effect: Noncompliance with reporting requirements outlined in grant agreements to provide federal agencies with timely financial information of federal grant activity. Questioned Costs: None Context: One of the two quarterly reports tested was not filed timely. The other quarterly report tested was filed timely. Repeat Finding: N/A Recommendation: Management should have procedures to ensure reports are properly filed within the required deadlines outlined in grant agreements. View of Responsible Officials and Planned Corrective Actions: The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.

Reference Number: 2023-003 Federal Grant Policies and Procedures Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management, Period of Performance, Reporting Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Board of Directors approved policies and procedures should be in place to guide federally funded activities and outline requirements for federal grants to be followed by the Organization. This should include documented processes and related controls over the preparation and approval of the Schedule of Expenditures of Federal Awards (SEFA). Statement of Condition: The Organization currently does not have written policies and procedures to guide federally funded activities and related processes and controls over the preparation and approval of the SEFA. Statement of Cause: Management has not developed formal policies and procedures over the administration of federal funds. Possible Asserted Effect: A lack of board approved policies and procedures could lead to improper administration of federal funds, noncompliance with federal grant requirements, or possible incorrect or incomplete information reported on the SEFA. Significant noncompliance could result in loss or reduction of federal funding received by the Organization. Questioned Costs: None Context: This is the first year the Organization was required to have a Single Audit and policies and procedures related to federal funds have not been requested previously. Repeat Finding: N/A Recommendation: Management should develop and have the Board of Directors approve formal policies and procedures over federal funding administration to include processes and controls over the preparation and approval of the SEFA. View of Responsible Officials and Planned Corrective Actions: We will develop formal policies and procedures over federal funding administration. This will include processes and controls over the preparation and approval of the SEFA. We will present the policies and procedures to our Board of Directors for approval.

Reference Number: 2023-004 Proper Approval of Expenditures Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Employee time and expenses allocated to federal grants should be approved by a supervisor or authorized individual. Statement of Condition: Five of the forty payroll expenses tested did not include a documented supervisor approval of employee time worked and charged to the grant. Seven of the thirty-seven expenses tested did not include documented approval of the expenses charged to the grant. Statement of Cause: There was a breakdown in controls over documentation of review and approval of selected time worked and expenses incurred. Possible Asserted Effect: Possible incorrect payroll expense or other expenses charged to federal grants programs. Questioned Costs: None Context: Five of the forty payroll expenses tested did not include a documented supervisor approval of employee time worked and charged to the grant, while the other thirty-five employees tested did include documented approval. Seven of the thirty-seven expenses tested did not include documented approval of the expenses charged to the grant, while the other thirty expenses tested did include documented approval of the expenses. Repeat Finding: N/A Recommendation: Management should enhance procedures to ensure all payroll time worked and expenses incurred are reviewed and documented by authorized employees. View of Responsible Officials and Planned Corrective Actions: We have implemented a new electronic timesheet system. Our Director of Finance will review system reports monthly to ensure proper supervisory review and sign-offs have occurred.

Reference Number: 2023-005 Federal Financial Reports (FFR) Review and Approval Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: FFRs should be reviewed and approved by a second individual before submission to the federal agencies. Statement of Condition: The Organization currently does not have processes and controls that require a second party review of the FFRs before submission. Statement of Cause: Management has not developed internal controls processes that require a second party review and approval of FFRs filed with federal agencies. Possible Asserted Effect: Possible incorrect or incomplete information on use of funds received and expended included on FFRs submitted to federal agencies. Questioned Costs: None Context: This is the first year the Organization was required to have a Single Audit and policies and procedures related to federal funds have not been evaluated previously. Repeat Finding: N/A Recommendation: Management should develop internal control processes that require a second party review and approval of FFR filings before submission. View of Responsible Officials and Planned Corrective Actions: The Executive Director will review all federal reports being submitted to the government system (SAM). This will include a review of expenses being reported.

Reference Number: 2023-006 Quarterly Financial Status Reports Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Grant agreements require submission of quarterly financial status reports no later than 30 days after the end of each calendar quarter. Statement of Condition: One of two quarterly financial status reports tested was filed 60 days after the end of the quarter, which was outside the required 30 day after the end of the quarter deadline. Statement of Cause: There was a breakdown in controls to ensure required reports are filed by the applicable deadlines outlined in grant agreements. Possible Asserted Effect: Noncompliance with reporting requirements outlined in grant agreements to provide federal agencies with timely financial information of federal grant activity. Questioned Costs: None Context: One of the two quarterly reports tested was not filed timely. The other quarterly report tested was filed timely. Repeat Finding: N/A Recommendation: Management should have procedures to ensure reports are properly filed within the required deadlines outlined in grant agreements. View of Responsible Officials and Planned Corrective Actions: The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.

Reference Number: 2023-007 Quarterly Financial Status Reports Federal Agency: U.S. Department of Justice Federal Program: OVW Technical Assistance Initiative – ALN 16.526 Compliance Requirement: Reporting Type of Finding: Compliance Finding Criteria: Grant agreements require submission of quarterly financial status reports no later than 30 days after the end of each calendar quarter. Statement of Condition: One of two quarterly financial status reports tested was filed 60 days after the end of the quarter, which was outside the required 30 day after the end of the quarter deadline. Statement of Cause: There was a breakdown in controls to ensure required reports are filed by the applicable deadlines outlined in grant agreements. Possible Asserted Effect: Noncompliance with reporting requirements outlined in grant agreements to provide federal agencies with timely financial information of federal grant activity. Questioned Costs: None Context: One of the two quarterly reports tested was not filed timely. The other quarterly report tested was filed timely. Repeat Finding: N/A Recommendation: Management should have procedures to ensure reports are properly filed within the required deadlines outlined in grant agreements. View of Responsible Officials and Planned Corrective Actions: The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.