Audit 325788

2023-001 Inaccurate Recording of Expenditures Assistance Listing Number: 16.575 - United States Department of Justice Injury Prevention and Control Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Allowable Cost/Cost Principle Criteria: Per 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), federal expenditures must be recorded in the appropriate accounting period to ensure accurate financial reporting and compliance with federal grant requirements. Specifically, costs must be incurred during the period in which the associated funds are to be expended. Condition: During the audit, we tested a sample of 60 expenditure transactions and identified that 7 samples were recorded in the incorrect accounting period as the checks were issued but not yet cashed by the payees. These expenditures were improperly included as part of the federal grant expenditures. Cause of Condition: The incorrect recording of expenditures and monitoring of the Agency’s accounting procedures and internal controls. There may also be insufficient training provided to the accounting staff on the proper timing of expense recognition and documentation requirements under Uniform Guidance. Potential Effect of Condition: The misstatement of expenditures due to incorrect period recording could result in noncompliance with federal grant requirements, potentially leading to questioned costs or the need to repay grant funds. Questioned Cost: $5,300 Recommendation: We recommend that the Agency revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. The Agency should implement controls that prevent expenditure from being recorded before the related checks are cashed. The Agency should provide additional training to accounting staff on these requirements and consider implementing periodic internal reviews to ensure ongoing compliance. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-002 Timely Submission of Single Audit Report and Inaccurate Performance Report Numbers Reported Assistance Listing Number: 16.575 Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Additionally, per the Uniform Guidance (200.302) nonfederal entities are required to maintain effective internal controls and proper records to support the financial and performance data used in reporting to federal agencies. This includes maintaining records and documentation to substantiate reported performance and financial information to ensure accuracy, completeness and reliability. Condition: The Agency did not submit the required DCF for the fiscal year ended June 30, 2023, by the required deadline. The Agency also submitted inaccurate reporting for the following grants and timeframes: DV20201438 (4th Quarter), DV22221438 (1st & 2nd Quarters), RC21321438 (3rd Quarter), and RC22331438 (2nd & 3rd Quarter). Cause of Condition: The Agency failed to appropriately monitor and assess its federal expenditures, resulting in the oversight of surpassing the threshold that necessitates a single audit. As a consequence, they have missed the deadline for submission of the required DCF. Also, the Agency's database is not locked from editing and is susceptible to changes leading to inaccuracies when regenerating the report. Counselors responsible for recording their intake numbers are not submitting their numbers on time resulting in untimely recording. The Agency does not have a formal process or procedure in place to ensure that supporting documentation and schedules used in the preparation of performance reports are retained and organized for future reference and audit purposes. Potential Effect of Condition: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Agency's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Without proper documentation, there is an increased risk of inaccurate or incomplete performance reporting, which may lead to noncompliance with grant requirements. Additionally, the lack of substantiation for reported amounts impairs the Agency's ability to demonstrate compliance with grant objectives and may result in potential audit findings. Questioned Costs: Not quantifiable. Recommendation: We recommend that the Agency implements stronger internal controls and procedures to ensure timely submission of the DCF. This could include designating a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Agency should provide training to relevant staff on the importance of meeting federal compliance requirements. The client has already implemented a new database system to avoid the cumbersomeness of generating accurate numbers from the old system; however, we recommend a designated employee to ensure counselors are inputting their performance numbers on time. We also recommend a quarterly review of performance numbers before they are reported. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-001 Inaccurate Recording of Expenditures Assistance Listing Number: 16.575 - United States Department of Justice Injury Prevention and Control Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Allowable Cost/Cost Principle Criteria: Per 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), federal expenditures must be recorded in the appropriate accounting period to ensure accurate financial reporting and compliance with federal grant requirements. Specifically, costs must be incurred during the period in which the associated funds are to be expended. Condition: During the audit, we tested a sample of 60 expenditure transactions and identified that 7 samples were recorded in the incorrect accounting period as the checks were issued but not yet cashed by the payees. These expenditures were improperly included as part of the federal grant expenditures. Cause of Condition: The incorrect recording of expenditures and monitoring of the Agency’s accounting procedures and internal controls. There may also be insufficient training provided to the accounting staff on the proper timing of expense recognition and documentation requirements under Uniform Guidance. Potential Effect of Condition: The misstatement of expenditures due to incorrect period recording could result in noncompliance with federal grant requirements, potentially leading to questioned costs or the need to repay grant funds. Questioned Cost: $5,300 Recommendation: We recommend that the Agency revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. The Agency should implement controls that prevent expenditure from being recorded before the related checks are cashed. The Agency should provide additional training to accounting staff on these requirements and consider implementing periodic internal reviews to ensure ongoing compliance. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-002 Timely Submission of Single Audit Report and Inaccurate Performance Report Numbers Reported Assistance Listing Number: 16.575 Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Additionally, per the Uniform Guidance (200.302) nonfederal entities are required to maintain effective internal controls and proper records to support the financial and performance data used in reporting to federal agencies. This includes maintaining records and documentation to substantiate reported performance and financial information to ensure accuracy, completeness and reliability. Condition: The Agency did not submit the required DCF for the fiscal year ended June 30, 2023, by the required deadline. The Agency also submitted inaccurate reporting for the following grants and timeframes: DV20201438 (4th Quarter), DV22221438 (1st & 2nd Quarters), RC21321438 (3rd Quarter), and RC22331438 (2nd & 3rd Quarter). Cause of Condition: The Agency failed to appropriately monitor and assess its federal expenditures, resulting in the oversight of surpassing the threshold that necessitates a single audit. As a consequence, they have missed the deadline for submission of the required DCF. Also, the Agency's database is not locked from editing and is susceptible to changes leading to inaccuracies when regenerating the report. Counselors responsible for recording their intake numbers are not submitting their numbers on time resulting in untimely recording. The Agency does not have a formal process or procedure in place to ensure that supporting documentation and schedules used in the preparation of performance reports are retained and organized for future reference and audit purposes. Potential Effect of Condition: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Agency's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Without proper documentation, there is an increased risk of inaccurate or incomplete performance reporting, which may lead to noncompliance with grant requirements. Additionally, the lack of substantiation for reported amounts impairs the Agency's ability to demonstrate compliance with grant objectives and may result in potential audit findings. Questioned Costs: Not quantifiable. Recommendation: We recommend that the Agency implements stronger internal controls and procedures to ensure timely submission of the DCF. This could include designating a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Agency should provide training to relevant staff on the importance of meeting federal compliance requirements. The client has already implemented a new database system to avoid the cumbersomeness of generating accurate numbers from the old system; however, we recommend a designated employee to ensure counselors are inputting their performance numbers on time. We also recommend a quarterly review of performance numbers before they are reported. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-001 Inaccurate Recording of Expenditures Assistance Listing Number: 16.575 - United States Department of Justice Injury Prevention and Control Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Allowable Cost/Cost Principle Criteria: Per 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), federal expenditures must be recorded in the appropriate accounting period to ensure accurate financial reporting and compliance with federal grant requirements. Specifically, costs must be incurred during the period in which the associated funds are to be expended. Condition: During the audit, we tested a sample of 60 expenditure transactions and identified that 7 samples were recorded in the incorrect accounting period as the checks were issued but not yet cashed by the payees. These expenditures were improperly included as part of the federal grant expenditures. Cause of Condition: The incorrect recording of expenditures and monitoring of the Agency’s accounting procedures and internal controls. There may also be insufficient training provided to the accounting staff on the proper timing of expense recognition and documentation requirements under Uniform Guidance. Potential Effect of Condition: The misstatement of expenditures due to incorrect period recording could result in noncompliance with federal grant requirements, potentially leading to questioned costs or the need to repay grant funds. Questioned Cost: $5,300 Recommendation: We recommend that the Agency revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. The Agency should implement controls that prevent expenditure from being recorded before the related checks are cashed. The Agency should provide additional training to accounting staff on these requirements and consider implementing periodic internal reviews to ensure ongoing compliance. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-002 Timely Submission of Single Audit Report and Inaccurate Performance Report Numbers Reported Assistance Listing Number: 16.575 Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Additionally, per the Uniform Guidance (200.302) nonfederal entities are required to maintain effective internal controls and proper records to support the financial and performance data used in reporting to federal agencies. This includes maintaining records and documentation to substantiate reported performance and financial information to ensure accuracy, completeness and reliability. Condition: The Agency did not submit the required DCF for the fiscal year ended June 30, 2023, by the required deadline. The Agency also submitted inaccurate reporting for the following grants and timeframes: DV20201438 (4th Quarter), DV22221438 (1st & 2nd Quarters), RC21321438 (3rd Quarter), and RC22331438 (2nd & 3rd Quarter). Cause of Condition: The Agency failed to appropriately monitor and assess its federal expenditures, resulting in the oversight of surpassing the threshold that necessitates a single audit. As a consequence, they have missed the deadline for submission of the required DCF. Also, the Agency's database is not locked from editing and is susceptible to changes leading to inaccuracies when regenerating the report. Counselors responsible for recording their intake numbers are not submitting their numbers on time resulting in untimely recording. The Agency does not have a formal process or procedure in place to ensure that supporting documentation and schedules used in the preparation of performance reports are retained and organized for future reference and audit purposes. Potential Effect of Condition: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Agency's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Without proper documentation, there is an increased risk of inaccurate or incomplete performance reporting, which may lead to noncompliance with grant requirements. Additionally, the lack of substantiation for reported amounts impairs the Agency's ability to demonstrate compliance with grant objectives and may result in potential audit findings. Questioned Costs: Not quantifiable. Recommendation: We recommend that the Agency implements stronger internal controls and procedures to ensure timely submission of the DCF. This could include designating a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Agency should provide training to relevant staff on the importance of meeting federal compliance requirements. The client has already implemented a new database system to avoid the cumbersomeness of generating accurate numbers from the old system; however, we recommend a designated employee to ensure counselors are inputting their performance numbers on time. We also recommend a quarterly review of performance numbers before they are reported. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-001 Inaccurate Recording of Expenditures Assistance Listing Number: 16.575 - United States Department of Justice Injury Prevention and Control Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Allowable Cost/Cost Principle Criteria: Per 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), federal expenditures must be recorded in the appropriate accounting period to ensure accurate financial reporting and compliance with federal grant requirements. Specifically, costs must be incurred during the period in which the associated funds are to be expended. Condition: During the audit, we tested a sample of 60 expenditure transactions and identified that 7 samples were recorded in the incorrect accounting period as the checks were issued but not yet cashed by the payees. These expenditures were improperly included as part of the federal grant expenditures. Cause of Condition: The incorrect recording of expenditures and monitoring of the Agency’s accounting procedures and internal controls. There may also be insufficient training provided to the accounting staff on the proper timing of expense recognition and documentation requirements under Uniform Guidance. Potential Effect of Condition: The misstatement of expenditures due to incorrect period recording could result in noncompliance with federal grant requirements, potentially leading to questioned costs or the need to repay grant funds. Questioned Cost: $5,300 Recommendation: We recommend that the Agency revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. The Agency should implement controls that prevent expenditure from being recorded before the related checks are cashed. The Agency should provide additional training to accounting staff on these requirements and consider implementing periodic internal reviews to ensure ongoing compliance. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-002 Timely Submission of Single Audit Report and Inaccurate Performance Report Numbers Reported Assistance Listing Number: 16.575 Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Additionally, per the Uniform Guidance (200.302) nonfederal entities are required to maintain effective internal controls and proper records to support the financial and performance data used in reporting to federal agencies. This includes maintaining records and documentation to substantiate reported performance and financial information to ensure accuracy, completeness and reliability. Condition: The Agency did not submit the required DCF for the fiscal year ended June 30, 2023, by the required deadline. The Agency also submitted inaccurate reporting for the following grants and timeframes: DV20201438 (4th Quarter), DV22221438 (1st & 2nd Quarters), RC21321438 (3rd Quarter), and RC22331438 (2nd & 3rd Quarter). Cause of Condition: The Agency failed to appropriately monitor and assess its federal expenditures, resulting in the oversight of surpassing the threshold that necessitates a single audit. As a consequence, they have missed the deadline for submission of the required DCF. Also, the Agency's database is not locked from editing and is susceptible to changes leading to inaccuracies when regenerating the report. Counselors responsible for recording their intake numbers are not submitting their numbers on time resulting in untimely recording. The Agency does not have a formal process or procedure in place to ensure that supporting documentation and schedules used in the preparation of performance reports are retained and organized for future reference and audit purposes. Potential Effect of Condition: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Agency's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Without proper documentation, there is an increased risk of inaccurate or incomplete performance reporting, which may lead to noncompliance with grant requirements. Additionally, the lack of substantiation for reported amounts impairs the Agency's ability to demonstrate compliance with grant objectives and may result in potential audit findings. Questioned Costs: Not quantifiable. Recommendation: We recommend that the Agency implements stronger internal controls and procedures to ensure timely submission of the DCF. This could include designating a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Agency should provide training to relevant staff on the importance of meeting federal compliance requirements. The client has already implemented a new database system to avoid the cumbersomeness of generating accurate numbers from the old system; however, we recommend a designated employee to ensure counselors are inputting their performance numbers on time. We also recommend a quarterly review of performance numbers before they are reported. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-001 Inaccurate Recording of Expenditures Assistance Listing Number: 16.575 - United States Department of Justice Injury Prevention and Control Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Allowable Cost/Cost Principle Criteria: Per 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), federal expenditures must be recorded in the appropriate accounting period to ensure accurate financial reporting and compliance with federal grant requirements. Specifically, costs must be incurred during the period in which the associated funds are to be expended. Condition: During the audit, we tested a sample of 60 expenditure transactions and identified that 7 samples were recorded in the incorrect accounting period as the checks were issued but not yet cashed by the payees. These expenditures were improperly included as part of the federal grant expenditures. Cause of Condition: The incorrect recording of expenditures and monitoring of the Agency’s accounting procedures and internal controls. There may also be insufficient training provided to the accounting staff on the proper timing of expense recognition and documentation requirements under Uniform Guidance. Potential Effect of Condition: The misstatement of expenditures due to incorrect period recording could result in noncompliance with federal grant requirements, potentially leading to questioned costs or the need to repay grant funds. Questioned Cost: $5,300 Recommendation: We recommend that the Agency revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. The Agency should implement controls that prevent expenditure from being recorded before the related checks are cashed. The Agency should provide additional training to accounting staff on these requirements and consider implementing periodic internal reviews to ensure ongoing compliance. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-002 Timely Submission of Single Audit Report and Inaccurate Performance Report Numbers Reported Assistance Listing Number: 16.575 Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Additionally, per the Uniform Guidance (200.302) nonfederal entities are required to maintain effective internal controls and proper records to support the financial and performance data used in reporting to federal agencies. This includes maintaining records and documentation to substantiate reported performance and financial information to ensure accuracy, completeness and reliability. Condition: The Agency did not submit the required DCF for the fiscal year ended June 30, 2023, by the required deadline. The Agency also submitted inaccurate reporting for the following grants and timeframes: DV20201438 (4th Quarter), DV22221438 (1st & 2nd Quarters), RC21321438 (3rd Quarter), and RC22331438 (2nd & 3rd Quarter). Cause of Condition: The Agency failed to appropriately monitor and assess its federal expenditures, resulting in the oversight of surpassing the threshold that necessitates a single audit. As a consequence, they have missed the deadline for submission of the required DCF. Also, the Agency's database is not locked from editing and is susceptible to changes leading to inaccuracies when regenerating the report. Counselors responsible for recording their intake numbers are not submitting their numbers on time resulting in untimely recording. The Agency does not have a formal process or procedure in place to ensure that supporting documentation and schedules used in the preparation of performance reports are retained and organized for future reference and audit purposes. Potential Effect of Condition: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Agency's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Without proper documentation, there is an increased risk of inaccurate or incomplete performance reporting, which may lead to noncompliance with grant requirements. Additionally, the lack of substantiation for reported amounts impairs the Agency's ability to demonstrate compliance with grant objectives and may result in potential audit findings. Questioned Costs: Not quantifiable. Recommendation: We recommend that the Agency implements stronger internal controls and procedures to ensure timely submission of the DCF. This could include designating a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Agency should provide training to relevant staff on the importance of meeting federal compliance requirements. The client has already implemented a new database system to avoid the cumbersomeness of generating accurate numbers from the old system; however, we recommend a designated employee to ensure counselors are inputting their performance numbers on time. We also recommend a quarterly review of performance numbers before they are reported. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-001 Inaccurate Recording of Expenditures Assistance Listing Number: 16.575 - United States Department of Justice Injury Prevention and Control Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Allowable Cost/Cost Principle Criteria: Per 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), federal expenditures must be recorded in the appropriate accounting period to ensure accurate financial reporting and compliance with federal grant requirements. Specifically, costs must be incurred during the period in which the associated funds are to be expended. Condition: During the audit, we tested a sample of 60 expenditure transactions and identified that 7 samples were recorded in the incorrect accounting period as the checks were issued but not yet cashed by the payees. These expenditures were improperly included as part of the federal grant expenditures. Cause of Condition: The incorrect recording of expenditures and monitoring of the Agency’s accounting procedures and internal controls. There may also be insufficient training provided to the accounting staff on the proper timing of expense recognition and documentation requirements under Uniform Guidance. Potential Effect of Condition: The misstatement of expenditures due to incorrect period recording could result in noncompliance with federal grant requirements, potentially leading to questioned costs or the need to repay grant funds. Questioned Cost: $5,300 Recommendation: We recommend that the Agency revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. The Agency should implement controls that prevent expenditure from being recorded before the related checks are cashed. The Agency should provide additional training to accounting staff on these requirements and consider implementing periodic internal reviews to ensure ongoing compliance. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-002 Timely Submission of Single Audit Report and Inaccurate Performance Report Numbers Reported Assistance Listing Number: 16.575 Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Additionally, per the Uniform Guidance (200.302) nonfederal entities are required to maintain effective internal controls and proper records to support the financial and performance data used in reporting to federal agencies. This includes maintaining records and documentation to substantiate reported performance and financial information to ensure accuracy, completeness and reliability. Condition: The Agency did not submit the required DCF for the fiscal year ended June 30, 2023, by the required deadline. The Agency also submitted inaccurate reporting for the following grants and timeframes: DV20201438 (4th Quarter), DV22221438 (1st & 2nd Quarters), RC21321438 (3rd Quarter), and RC22331438 (2nd & 3rd Quarter). Cause of Condition: The Agency failed to appropriately monitor and assess its federal expenditures, resulting in the oversight of surpassing the threshold that necessitates a single audit. As a consequence, they have missed the deadline for submission of the required DCF. Also, the Agency's database is not locked from editing and is susceptible to changes leading to inaccuracies when regenerating the report. Counselors responsible for recording their intake numbers are not submitting their numbers on time resulting in untimely recording. The Agency does not have a formal process or procedure in place to ensure that supporting documentation and schedules used in the preparation of performance reports are retained and organized for future reference and audit purposes. Potential Effect of Condition: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Agency's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Without proper documentation, there is an increased risk of inaccurate or incomplete performance reporting, which may lead to noncompliance with grant requirements. Additionally, the lack of substantiation for reported amounts impairs the Agency's ability to demonstrate compliance with grant objectives and may result in potential audit findings. Questioned Costs: Not quantifiable. Recommendation: We recommend that the Agency implements stronger internal controls and procedures to ensure timely submission of the DCF. This could include designating a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Agency should provide training to relevant staff on the importance of meeting federal compliance requirements. The client has already implemented a new database system to avoid the cumbersomeness of generating accurate numbers from the old system; however, we recommend a designated employee to ensure counselors are inputting their performance numbers on time. We also recommend a quarterly review of performance numbers before they are reported. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-001 Inaccurate Recording of Expenditures Assistance Listing Number: 16.575 - United States Department of Justice Injury Prevention and Control Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Allowable Cost/Cost Principle Criteria: Per 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), federal expenditures must be recorded in the appropriate accounting period to ensure accurate financial reporting and compliance with federal grant requirements. Specifically, costs must be incurred during the period in which the associated funds are to be expended. Condition: During the audit, we tested a sample of 60 expenditure transactions and identified that 7 samples were recorded in the incorrect accounting period as the checks were issued but not yet cashed by the payees. These expenditures were improperly included as part of the federal grant expenditures. Cause of Condition: The incorrect recording of expenditures and monitoring of the Agency’s accounting procedures and internal controls. There may also be insufficient training provided to the accounting staff on the proper timing of expense recognition and documentation requirements under Uniform Guidance. Potential Effect of Condition: The misstatement of expenditures due to incorrect period recording could result in noncompliance with federal grant requirements, potentially leading to questioned costs or the need to repay grant funds. Questioned Cost: $5,300 Recommendation: We recommend that the Agency revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. The Agency should implement controls that prevent expenditure from being recorded before the related checks are cashed. The Agency should provide additional training to accounting staff on these requirements and consider implementing periodic internal reviews to ensure ongoing compliance. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-002 Timely Submission of Single Audit Report and Inaccurate Performance Report Numbers Reported Assistance Listing Number: 16.575 Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Additionally, per the Uniform Guidance (200.302) nonfederal entities are required to maintain effective internal controls and proper records to support the financial and performance data used in reporting to federal agencies. This includes maintaining records and documentation to substantiate reported performance and financial information to ensure accuracy, completeness and reliability. Condition: The Agency did not submit the required DCF for the fiscal year ended June 30, 2023, by the required deadline. The Agency also submitted inaccurate reporting for the following grants and timeframes: DV20201438 (4th Quarter), DV22221438 (1st & 2nd Quarters), RC21321438 (3rd Quarter), and RC22331438 (2nd & 3rd Quarter). Cause of Condition: The Agency failed to appropriately monitor and assess its federal expenditures, resulting in the oversight of surpassing the threshold that necessitates a single audit. As a consequence, they have missed the deadline for submission of the required DCF. Also, the Agency's database is not locked from editing and is susceptible to changes leading to inaccuracies when regenerating the report. Counselors responsible for recording their intake numbers are not submitting their numbers on time resulting in untimely recording. The Agency does not have a formal process or procedure in place to ensure that supporting documentation and schedules used in the preparation of performance reports are retained and organized for future reference and audit purposes. Potential Effect of Condition: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Agency's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Without proper documentation, there is an increased risk of inaccurate or incomplete performance reporting, which may lead to noncompliance with grant requirements. Additionally, the lack of substantiation for reported amounts impairs the Agency's ability to demonstrate compliance with grant objectives and may result in potential audit findings. Questioned Costs: Not quantifiable. Recommendation: We recommend that the Agency implements stronger internal controls and procedures to ensure timely submission of the DCF. This could include designating a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Agency should provide training to relevant staff on the importance of meeting federal compliance requirements. The client has already implemented a new database system to avoid the cumbersomeness of generating accurate numbers from the old system; however, we recommend a designated employee to ensure counselors are inputting their performance numbers on time. We also recommend a quarterly review of performance numbers before they are reported. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-001 Inaccurate Recording of Expenditures Assistance Listing Number: 16.575 - United States Department of Justice Injury Prevention and Control Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Allowable Cost/Cost Principle Criteria: Per 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), federal expenditures must be recorded in the appropriate accounting period to ensure accurate financial reporting and compliance with federal grant requirements. Specifically, costs must be incurred during the period in which the associated funds are to be expended. Condition: During the audit, we tested a sample of 60 expenditure transactions and identified that 7 samples were recorded in the incorrect accounting period as the checks were issued but not yet cashed by the payees. These expenditures were improperly included as part of the federal grant expenditures. Cause of Condition: The incorrect recording of expenditures and monitoring of the Agency’s accounting procedures and internal controls. There may also be insufficient training provided to the accounting staff on the proper timing of expense recognition and documentation requirements under Uniform Guidance. Potential Effect of Condition: The misstatement of expenditures due to incorrect period recording could result in noncompliance with federal grant requirements, potentially leading to questioned costs or the need to repay grant funds. Questioned Cost: $5,300 Recommendation: We recommend that the Agency revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. The Agency should implement controls that prevent expenditure from being recorded before the related checks are cashed. The Agency should provide additional training to accounting staff on these requirements and consider implementing periodic internal reviews to ensure ongoing compliance. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-002 Timely Submission of Single Audit Report and Inaccurate Performance Report Numbers Reported Assistance Listing Number: 16.575 Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Additionally, per the Uniform Guidance (200.302) nonfederal entities are required to maintain effective internal controls and proper records to support the financial and performance data used in reporting to federal agencies. This includes maintaining records and documentation to substantiate reported performance and financial information to ensure accuracy, completeness and reliability. Condition: The Agency did not submit the required DCF for the fiscal year ended June 30, 2023, by the required deadline. The Agency also submitted inaccurate reporting for the following grants and timeframes: DV20201438 (4th Quarter), DV22221438 (1st & 2nd Quarters), RC21321438 (3rd Quarter), and RC22331438 (2nd & 3rd Quarter). Cause of Condition: The Agency failed to appropriately monitor and assess its federal expenditures, resulting in the oversight of surpassing the threshold that necessitates a single audit. As a consequence, they have missed the deadline for submission of the required DCF. Also, the Agency's database is not locked from editing and is susceptible to changes leading to inaccuracies when regenerating the report. Counselors responsible for recording their intake numbers are not submitting their numbers on time resulting in untimely recording. The Agency does not have a formal process or procedure in place to ensure that supporting documentation and schedules used in the preparation of performance reports are retained and organized for future reference and audit purposes. Potential Effect of Condition: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Agency's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Without proper documentation, there is an increased risk of inaccurate or incomplete performance reporting, which may lead to noncompliance with grant requirements. Additionally, the lack of substantiation for reported amounts impairs the Agency's ability to demonstrate compliance with grant objectives and may result in potential audit findings. Questioned Costs: Not quantifiable. Recommendation: We recommend that the Agency implements stronger internal controls and procedures to ensure timely submission of the DCF. This could include designating a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Agency should provide training to relevant staff on the importance of meeting federal compliance requirements. The client has already implemented a new database system to avoid the cumbersomeness of generating accurate numbers from the old system; however, we recommend a designated employee to ensure counselors are inputting their performance numbers on time. We also recommend a quarterly review of performance numbers before they are reported. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-001 Inaccurate Recording of Expenditures Assistance Listing Number: 16.575 - United States Department of Justice Injury Prevention and Control Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Allowable Cost/Cost Principle Criteria: Per 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), federal expenditures must be recorded in the appropriate accounting period to ensure accurate financial reporting and compliance with federal grant requirements. Specifically, costs must be incurred during the period in which the associated funds are to be expended. Condition: During the audit, we tested a sample of 60 expenditure transactions and identified that 7 samples were recorded in the incorrect accounting period as the checks were issued but not yet cashed by the payees. These expenditures were improperly included as part of the federal grant expenditures. Cause of Condition: The incorrect recording of expenditures and monitoring of the Agency’s accounting procedures and internal controls. There may also be insufficient training provided to the accounting staff on the proper timing of expense recognition and documentation requirements under Uniform Guidance. Potential Effect of Condition: The misstatement of expenditures due to incorrect period recording could result in noncompliance with federal grant requirements, potentially leading to questioned costs or the need to repay grant funds. Questioned Cost: $5,300 Recommendation: We recommend that the Agency revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. The Agency should implement controls that prevent expenditure from being recorded before the related checks are cashed. The Agency should provide additional training to accounting staff on these requirements and consider implementing periodic internal reviews to ensure ongoing compliance. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-002 Timely Submission of Single Audit Report and Inaccurate Performance Report Numbers Reported Assistance Listing Number: 16.575 Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Additionally, per the Uniform Guidance (200.302) nonfederal entities are required to maintain effective internal controls and proper records to support the financial and performance data used in reporting to federal agencies. This includes maintaining records and documentation to substantiate reported performance and financial information to ensure accuracy, completeness and reliability. Condition: The Agency did not submit the required DCF for the fiscal year ended June 30, 2023, by the required deadline. The Agency also submitted inaccurate reporting for the following grants and timeframes: DV20201438 (4th Quarter), DV22221438 (1st & 2nd Quarters), RC21321438 (3rd Quarter), and RC22331438 (2nd & 3rd Quarter). Cause of Condition: The Agency failed to appropriately monitor and assess its federal expenditures, resulting in the oversight of surpassing the threshold that necessitates a single audit. As a consequence, they have missed the deadline for submission of the required DCF. Also, the Agency's database is not locked from editing and is susceptible to changes leading to inaccuracies when regenerating the report. Counselors responsible for recording their intake numbers are not submitting their numbers on time resulting in untimely recording. The Agency does not have a formal process or procedure in place to ensure that supporting documentation and schedules used in the preparation of performance reports are retained and organized for future reference and audit purposes. Potential Effect of Condition: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Agency's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Without proper documentation, there is an increased risk of inaccurate or incomplete performance reporting, which may lead to noncompliance with grant requirements. Additionally, the lack of substantiation for reported amounts impairs the Agency's ability to demonstrate compliance with grant objectives and may result in potential audit findings. Questioned Costs: Not quantifiable. Recommendation: We recommend that the Agency implements stronger internal controls and procedures to ensure timely submission of the DCF. This could include designating a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Agency should provide training to relevant staff on the importance of meeting federal compliance requirements. The client has already implemented a new database system to avoid the cumbersomeness of generating accurate numbers from the old system; however, we recommend a designated employee to ensure counselors are inputting their performance numbers on time. We also recommend a quarterly review of performance numbers before they are reported. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-001 Inaccurate Recording of Expenditures Assistance Listing Number: 16.575 - United States Department of Justice Injury Prevention and Control Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Allowable Cost/Cost Principle Criteria: Per 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), federal expenditures must be recorded in the appropriate accounting period to ensure accurate financial reporting and compliance with federal grant requirements. Specifically, costs must be incurred during the period in which the associated funds are to be expended. Condition: During the audit, we tested a sample of 60 expenditure transactions and identified that 7 samples were recorded in the incorrect accounting period as the checks were issued but not yet cashed by the payees. These expenditures were improperly included as part of the federal grant expenditures. Cause of Condition: The incorrect recording of expenditures and monitoring of the Agency’s accounting procedures and internal controls. There may also be insufficient training provided to the accounting staff on the proper timing of expense recognition and documentation requirements under Uniform Guidance. Potential Effect of Condition: The misstatement of expenditures due to incorrect period recording could result in noncompliance with federal grant requirements, potentially leading to questioned costs or the need to repay grant funds. Questioned Cost: $5,300 Recommendation: We recommend that the Agency revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. The Agency should implement controls that prevent expenditure from being recorded before the related checks are cashed. The Agency should provide additional training to accounting staff on these requirements and consider implementing periodic internal reviews to ensure ongoing compliance. Views of Responsible Official: Management agrees with the finding and will implement corrective action.

2023-002 Timely Submission of Single Audit Report and Inaccurate Performance Report Numbers Reported Assistance Listing Number: 16.575 Federal Agency: United States Department of Justice Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Additionally, per the Uniform Guidance (200.302) nonfederal entities are required to maintain effective internal controls and proper records to support the financial and performance data used in reporting to federal agencies. This includes maintaining records and documentation to substantiate reported performance and financial information to ensure accuracy, completeness and reliability. Condition: The Agency did not submit the required DCF for the fiscal year ended June 30, 2023, by the required deadline. The Agency also submitted inaccurate reporting for the following grants and timeframes: DV20201438 (4th Quarter), DV22221438 (1st & 2nd Quarters), RC21321438 (3rd Quarter), and RC22331438 (2nd & 3rd Quarter). Cause of Condition: The Agency failed to appropriately monitor and assess its federal expenditures, resulting in the oversight of surpassing the threshold that necessitates a single audit. As a consequence, they have missed the deadline for submission of the required DCF. Also, the Agency's database is not locked from editing and is susceptible to changes leading to inaccuracies when regenerating the report. Counselors responsible for recording their intake numbers are not submitting their numbers on time resulting in untimely recording. The Agency does not have a formal process or procedure in place to ensure that supporting documentation and schedules used in the preparation of performance reports are retained and organized for future reference and audit purposes. Potential Effect of Condition: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Agency's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Without proper documentation, there is an increased risk of inaccurate or incomplete performance reporting, which may lead to noncompliance with grant requirements. Additionally, the lack of substantiation for reported amounts impairs the Agency's ability to demonstrate compliance with grant objectives and may result in potential audit findings. Questioned Costs: Not quantifiable. Recommendation: We recommend that the Agency implements stronger internal controls and procedures to ensure timely submission of the DCF. This could include designating a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Agency should provide training to relevant staff on the importance of meeting federal compliance requirements. The client has already implemented a new database system to avoid the cumbersomeness of generating accurate numbers from the old system; however, we recommend a designated employee to ensure counselors are inputting their performance numbers on time. We also recommend a quarterly review of performance numbers before they are reported. Views of Responsible Official: Management agrees with the finding and will implement corrective action.