2023-002
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to maintain effective internal controls over compliance to support that transactions are properly recorded and accounted for in order to permit the preparation of reliable financial statements and federal reports.
Statement of Condition: The Organization did not have timely approval of non-payroll expenditures to support preparation of reliable financial reports to grantors.
Questioned Costs: None noted.
Context: During our testing, we identified sixteen (16) out of sixty (60) costs in which the corresponding approval was obtained thirty (30) or more days from the date the expense was incurred per the general ledger.
Effect: Without timely review of allowable costs, the Organization could submit inaccurate or inappropriate monthly reports to the grantor for reimbursement.
Cause: The Organization did not have effective controls in place to timely review and approve expenditures charged to federal programs.
Recommendation: The Organization should review their internal control processes to ensure timely review and approval of all expenditures, including those charged to federal awards, to facilitate accurate financial and grant reporting.
Management's Response:
2023-002
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to maintain effective internal controls over compliance to support that transactions are properly recorded and accounted for in order to permit the preparation of reliable financial statements and federal reports.
Statement of Condition: The Organization did not have timely approval of non-payroll expenditures to support preparation of reliable financial reports to grantors.
Questioned Costs: None noted.
Context: During our testing, we identified sixteen (16) out of sixty (60) costs in which the corresponding approval was obtained thirty (30) or more days from the date the expense was incurred per the general ledger.
Effect: Without timely review of allowable costs, the Organization could submit inaccurate or inappropriate monthly reports to the grantor for reimbursement.
Cause: The Organization did not have effective controls in place to timely review and approve expenditures charged to federal programs.
Recommendation: The Organization should review their internal control processes to ensure timely review and approval of all expenditures, including those charged to federal awards, to facilitate accurate financial and grant reporting.
Management's Response:
2023-002
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to maintain effective internal controls over compliance to support that transactions are properly recorded and accounted for in order to permit the preparation of reliable financial statements and federal reports.
Statement of Condition: The Organization did not have timely approval of non-payroll expenditures to support preparation of reliable financial reports to grantors.
Questioned Costs: None noted.
Context: During our testing, we identified sixteen (16) out of sixty (60) costs in which the corresponding approval was obtained thirty (30) or more days from the date the expense was incurred per the general ledger.
Effect: Without timely review of allowable costs, the Organization could submit inaccurate or inappropriate monthly reports to the grantor for reimbursement.
Cause: The Organization did not have effective controls in place to timely review and approve expenditures charged to federal programs.
Recommendation: The Organization should review their internal control processes to ensure timely review and approval of all expenditures, including those charged to federal awards, to facilitate accurate financial and grant reporting.
Management's Response:
2023-002
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to maintain effective internal controls over compliance to support that transactions are properly recorded and accounted for in order to permit the preparation of reliable financial statements and federal reports.
Statement of Condition: The Organization did not have timely approval of non-payroll expenditures to support preparation of reliable financial reports to grantors.
Questioned Costs: None noted.
Context: During our testing, we identified sixteen (16) out of sixty (60) costs in which the corresponding approval was obtained thirty (30) or more days from the date the expense was incurred per the general ledger.
Effect: Without timely review of allowable costs, the Organization could submit inaccurate or inappropriate monthly reports to the grantor for reimbursement.
Cause: The Organization did not have effective controls in place to timely review and approve expenditures charged to federal programs.
Recommendation: The Organization should review their internal control processes to ensure timely review and approval of all expenditures, including those charged to federal awards, to facilitate accurate financial and grant reporting.
Management's Response:
2023-002
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to maintain effective internal controls over compliance to support that transactions are properly recorded and accounted for in order to permit the preparation of reliable financial statements and federal reports.
Statement of Condition: The Organization did not have timely approval of non-payroll expenditures to support preparation of reliable financial reports to grantors.
Questioned Costs: None noted.
Context: During our testing, we identified sixteen (16) out of sixty (60) costs in which the corresponding approval was obtained thirty (30) or more days from the date the expense was incurred per the general ledger.
Effect: Without timely review of allowable costs, the Organization could submit inaccurate or inappropriate monthly reports to the grantor for reimbursement.
Cause: The Organization did not have effective controls in place to timely review and approve expenditures charged to federal programs.
Recommendation: The Organization should review their internal control processes to ensure timely review and approval of all expenditures, including those charged to federal awards, to facilitate accurate financial and grant reporting.
Management's Response:
2023-003
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to submit monthly financial status reports within thirty (30) days of the close of the calendar month to the Michigan Department of Health Services that must reflect the total actual program expenditures for the month.
Statement of Condition: A submission selected for testing did not agree to the underlying general ledger for the corresponding period. Multiple reports were not submitted within the contracts stated time frame.
Questioned Costs: The amount of questioned costs could not be determined.
Context: Out of the six (6) monthly financial status reports that were tested as part of our audit, one (1) had expenditures submitted to the grantor in excess of those incurred per the underlying general ledger detail. All six (6) of the monthly financial status reports tested as part of our audit were submitted greater than thirty (30) days following the close of the calendar month.
Effect: The Organization was not in compliance with the reporting requirements of the contracts.
Cause: The Organization's internal financial reporting and general ledger are not updated in a timely fashion to support accurate reporting of interim or year-end financial information in a timely matter and the corresponding submission to funders.
Recommendation: We recommend management review their processes and controls over monthly reporting requirements and internal financial reporting to ensure timely, accurate reports can be submitted to grantors.
Management's Response:
2023-003
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to submit monthly financial status reports within thirty (30) days of the close of the calendar month to the Michigan Department of Health Services that must reflect the total actual program expenditures for the month.
Statement of Condition: A submission selected for testing did not agree to the underlying general ledger for the corresponding period. Multiple reports were not submitted within the contracts stated time frame.
Questioned Costs: The amount of questioned costs could not be determined.
Context: Out of the six (6) monthly financial status reports that were tested as part of our audit, one (1) had expenditures submitted to the grantor in excess of those incurred per the underlying general ledger detail. All six (6) of the monthly financial status reports tested as part of our audit were submitted greater than thirty (30) days following the close of the calendar month.
Effect: The Organization was not in compliance with the reporting requirements of the contracts.
Cause: The Organization's internal financial reporting and general ledger are not updated in a timely fashion to support accurate reporting of interim or year-end financial information in a timely matter and the corresponding submission to funders.
Recommendation: We recommend management review their processes and controls over monthly reporting requirements and internal financial reporting to ensure timely, accurate reports can be submitted to grantors.
Management's Response:
2023-003
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to submit monthly financial status reports within thirty (30) days of the close of the calendar month to the Michigan Department of Health Services that must reflect the total actual program expenditures for the month.
Statement of Condition: A submission selected for testing did not agree to the underlying general ledger for the corresponding period. Multiple reports were not submitted within the contracts stated time frame.
Questioned Costs: The amount of questioned costs could not be determined.
Context: Out of the six (6) monthly financial status reports that were tested as part of our audit, one (1) had expenditures submitted to the grantor in excess of those incurred per the underlying general ledger detail. All six (6) of the monthly financial status reports tested as part of our audit were submitted greater than thirty (30) days following the close of the calendar month.
Effect: The Organization was not in compliance with the reporting requirements of the contracts.
Cause: The Organization's internal financial reporting and general ledger are not updated in a timely fashion to support accurate reporting of interim or year-end financial information in a timely matter and the corresponding submission to funders.
Recommendation: We recommend management review their processes and controls over monthly reporting requirements and internal financial reporting to ensure timely, accurate reports can be submitted to grantors.
Management's Response:
2023-003
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to submit monthly financial status reports within thirty (30) days of the close of the calendar month to the Michigan Department of Health Services that must reflect the total actual program expenditures for the month.
Statement of Condition: A submission selected for testing did not agree to the underlying general ledger for the corresponding period. Multiple reports were not submitted within the contracts stated time frame.
Questioned Costs: The amount of questioned costs could not be determined.
Context: Out of the six (6) monthly financial status reports that were tested as part of our audit, one (1) had expenditures submitted to the grantor in excess of those incurred per the underlying general ledger detail. All six (6) of the monthly financial status reports tested as part of our audit were submitted greater than thirty (30) days following the close of the calendar month.
Effect: The Organization was not in compliance with the reporting requirements of the contracts.
Cause: The Organization's internal financial reporting and general ledger are not updated in a timely fashion to support accurate reporting of interim or year-end financial information in a timely matter and the corresponding submission to funders.
Recommendation: We recommend management review their processes and controls over monthly reporting requirements and internal financial reporting to ensure timely, accurate reports can be submitted to grantors.
Management's Response:
2023-003
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to submit monthly financial status reports within thirty (30) days of the close of the calendar month to the Michigan Department of Health Services that must reflect the total actual program expenditures for the month.
Statement of Condition: A submission selected for testing did not agree to the underlying general ledger for the corresponding period. Multiple reports were not submitted within the contracts stated time frame.
Questioned Costs: The amount of questioned costs could not be determined.
Context: Out of the six (6) monthly financial status reports that were tested as part of our audit, one (1) had expenditures submitted to the grantor in excess of those incurred per the underlying general ledger detail. All six (6) of the monthly financial status reports tested as part of our audit were submitted greater than thirty (30) days following the close of the calendar month.
Effect: The Organization was not in compliance with the reporting requirements of the contracts.
Cause: The Organization's internal financial reporting and general ledger are not updated in a timely fashion to support accurate reporting of interim or year-end financial information in a timely matter and the corresponding submission to funders.
Recommendation: We recommend management review their processes and controls over monthly reporting requirements and internal financial reporting to ensure timely, accurate reports can be submitted to grantors.
Management's Response:
2023-002
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to maintain effective internal controls over compliance to support that transactions are properly recorded and accounted for in order to permit the preparation of reliable financial statements and federal reports.
Statement of Condition: The Organization did not have timely approval of non-payroll expenditures to support preparation of reliable financial reports to grantors.
Questioned Costs: None noted.
Context: During our testing, we identified sixteen (16) out of sixty (60) costs in which the corresponding approval was obtained thirty (30) or more days from the date the expense was incurred per the general ledger.
Effect: Without timely review of allowable costs, the Organization could submit inaccurate or inappropriate monthly reports to the grantor for reimbursement.
Cause: The Organization did not have effective controls in place to timely review and approve expenditures charged to federal programs.
Recommendation: The Organization should review their internal control processes to ensure timely review and approval of all expenditures, including those charged to federal awards, to facilitate accurate financial and grant reporting.
Management's Response:
2023-002
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to maintain effective internal controls over compliance to support that transactions are properly recorded and accounted for in order to permit the preparation of reliable financial statements and federal reports.
Statement of Condition: The Organization did not have timely approval of non-payroll expenditures to support preparation of reliable financial reports to grantors.
Questioned Costs: None noted.
Context: During our testing, we identified sixteen (16) out of sixty (60) costs in which the corresponding approval was obtained thirty (30) or more days from the date the expense was incurred per the general ledger.
Effect: Without timely review of allowable costs, the Organization could submit inaccurate or inappropriate monthly reports to the grantor for reimbursement.
Cause: The Organization did not have effective controls in place to timely review and approve expenditures charged to federal programs.
Recommendation: The Organization should review their internal control processes to ensure timely review and approval of all expenditures, including those charged to federal awards, to facilitate accurate financial and grant reporting.
Management's Response:
2023-002
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to maintain effective internal controls over compliance to support that transactions are properly recorded and accounted for in order to permit the preparation of reliable financial statements and federal reports.
Statement of Condition: The Organization did not have timely approval of non-payroll expenditures to support preparation of reliable financial reports to grantors.
Questioned Costs: None noted.
Context: During our testing, we identified sixteen (16) out of sixty (60) costs in which the corresponding approval was obtained thirty (30) or more days from the date the expense was incurred per the general ledger.
Effect: Without timely review of allowable costs, the Organization could submit inaccurate or inappropriate monthly reports to the grantor for reimbursement.
Cause: The Organization did not have effective controls in place to timely review and approve expenditures charged to federal programs.
Recommendation: The Organization should review their internal control processes to ensure timely review and approval of all expenditures, including those charged to federal awards, to facilitate accurate financial and grant reporting.
Management's Response:
2023-002
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to maintain effective internal controls over compliance to support that transactions are properly recorded and accounted for in order to permit the preparation of reliable financial statements and federal reports.
Statement of Condition: The Organization did not have timely approval of non-payroll expenditures to support preparation of reliable financial reports to grantors.
Questioned Costs: None noted.
Context: During our testing, we identified sixteen (16) out of sixty (60) costs in which the corresponding approval was obtained thirty (30) or more days from the date the expense was incurred per the general ledger.
Effect: Without timely review of allowable costs, the Organization could submit inaccurate or inappropriate monthly reports to the grantor for reimbursement.
Cause: The Organization did not have effective controls in place to timely review and approve expenditures charged to federal programs.
Recommendation: The Organization should review their internal control processes to ensure timely review and approval of all expenditures, including those charged to federal awards, to facilitate accurate financial and grant reporting.
Management's Response:
2023-002
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to maintain effective internal controls over compliance to support that transactions are properly recorded and accounted for in order to permit the preparation of reliable financial statements and federal reports.
Statement of Condition: The Organization did not have timely approval of non-payroll expenditures to support preparation of reliable financial reports to grantors.
Questioned Costs: None noted.
Context: During our testing, we identified sixteen (16) out of sixty (60) costs in which the corresponding approval was obtained thirty (30) or more days from the date the expense was incurred per the general ledger.
Effect: Without timely review of allowable costs, the Organization could submit inaccurate or inappropriate monthly reports to the grantor for reimbursement.
Cause: The Organization did not have effective controls in place to timely review and approve expenditures charged to federal programs.
Recommendation: The Organization should review their internal control processes to ensure timely review and approval of all expenditures, including those charged to federal awards, to facilitate accurate financial and grant reporting.
Management's Response:
2023-003
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to submit monthly financial status reports within thirty (30) days of the close of the calendar month to the Michigan Department of Health Services that must reflect the total actual program expenditures for the month.
Statement of Condition: A submission selected for testing did not agree to the underlying general ledger for the corresponding period. Multiple reports were not submitted within the contracts stated time frame.
Questioned Costs: The amount of questioned costs could not be determined.
Context: Out of the six (6) monthly financial status reports that were tested as part of our audit, one (1) had expenditures submitted to the grantor in excess of those incurred per the underlying general ledger detail. All six (6) of the monthly financial status reports tested as part of our audit were submitted greater than thirty (30) days following the close of the calendar month.
Effect: The Organization was not in compliance with the reporting requirements of the contracts.
Cause: The Organization's internal financial reporting and general ledger are not updated in a timely fashion to support accurate reporting of interim or year-end financial information in a timely matter and the corresponding submission to funders.
Recommendation: We recommend management review their processes and controls over monthly reporting requirements and internal financial reporting to ensure timely, accurate reports can be submitted to grantors.
Management's Response:
2023-003
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to submit monthly financial status reports within thirty (30) days of the close of the calendar month to the Michigan Department of Health Services that must reflect the total actual program expenditures for the month.
Statement of Condition: A submission selected for testing did not agree to the underlying general ledger for the corresponding period. Multiple reports were not submitted within the contracts stated time frame.
Questioned Costs: The amount of questioned costs could not be determined.
Context: Out of the six (6) monthly financial status reports that were tested as part of our audit, one (1) had expenditures submitted to the grantor in excess of those incurred per the underlying general ledger detail. All six (6) of the monthly financial status reports tested as part of our audit were submitted greater than thirty (30) days following the close of the calendar month.
Effect: The Organization was not in compliance with the reporting requirements of the contracts.
Cause: The Organization's internal financial reporting and general ledger are not updated in a timely fashion to support accurate reporting of interim or year-end financial information in a timely matter and the corresponding submission to funders.
Recommendation: We recommend management review their processes and controls over monthly reporting requirements and internal financial reporting to ensure timely, accurate reports can be submitted to grantors.
Management's Response:
2023-003
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to submit monthly financial status reports within thirty (30) days of the close of the calendar month to the Michigan Department of Health Services that must reflect the total actual program expenditures for the month.
Statement of Condition: A submission selected for testing did not agree to the underlying general ledger for the corresponding period. Multiple reports were not submitted within the contracts stated time frame.
Questioned Costs: The amount of questioned costs could not be determined.
Context: Out of the six (6) monthly financial status reports that were tested as part of our audit, one (1) had expenditures submitted to the grantor in excess of those incurred per the underlying general ledger detail. All six (6) of the monthly financial status reports tested as part of our audit were submitted greater than thirty (30) days following the close of the calendar month.
Effect: The Organization was not in compliance with the reporting requirements of the contracts.
Cause: The Organization's internal financial reporting and general ledger are not updated in a timely fashion to support accurate reporting of interim or year-end financial information in a timely matter and the corresponding submission to funders.
Recommendation: We recommend management review their processes and controls over monthly reporting requirements and internal financial reporting to ensure timely, accurate reports can be submitted to grantors.
Management's Response:
2023-003
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to submit monthly financial status reports within thirty (30) days of the close of the calendar month to the Michigan Department of Health Services that must reflect the total actual program expenditures for the month.
Statement of Condition: A submission selected for testing did not agree to the underlying general ledger for the corresponding period. Multiple reports were not submitted within the contracts stated time frame.
Questioned Costs: The amount of questioned costs could not be determined.
Context: Out of the six (6) monthly financial status reports that were tested as part of our audit, one (1) had expenditures submitted to the grantor in excess of those incurred per the underlying general ledger detail. All six (6) of the monthly financial status reports tested as part of our audit were submitted greater than thirty (30) days following the close of the calendar month.
Effect: The Organization was not in compliance with the reporting requirements of the contracts.
Cause: The Organization's internal financial reporting and general ledger are not updated in a timely fashion to support accurate reporting of interim or year-end financial information in a timely matter and the corresponding submission to funders.
Recommendation: We recommend management review their processes and controls over monthly reporting requirements and internal financial reporting to ensure timely, accurate reports can be submitted to grantors.
Management's Response:
2023-003
Agency: U.S. Department of Justice, passed through Michigan Department of Health and Human Services
Federal Assistance Listing Number: 16.575, Crime Victim Assistance
Criteria: The Organization is required to submit monthly financial status reports within thirty (30) days of the close of the calendar month to the Michigan Department of Health Services that must reflect the total actual program expenditures for the month.
Statement of Condition: A submission selected for testing did not agree to the underlying general ledger for the corresponding period. Multiple reports were not submitted within the contracts stated time frame.
Questioned Costs: The amount of questioned costs could not be determined.
Context: Out of the six (6) monthly financial status reports that were tested as part of our audit, one (1) had expenditures submitted to the grantor in excess of those incurred per the underlying general ledger detail. All six (6) of the monthly financial status reports tested as part of our audit were submitted greater than thirty (30) days following the close of the calendar month.
Effect: The Organization was not in compliance with the reporting requirements of the contracts.
Cause: The Organization's internal financial reporting and general ledger are not updated in a timely fashion to support accurate reporting of interim or year-end financial information in a timely matter and the corresponding submission to funders.
Recommendation: We recommend management review their processes and controls over monthly reporting requirements and internal financial reporting to ensure timely, accurate reports can be submitted to grantors.
Management's Response: