Audit 332831

Federal Award Finding 2024-001 US Department of Justice Crime Victims Assistance AL No. 16.575 Pass-Through Grantor New Hampshire Coalition Against Domestic and Sexual Violence Questioned costs – $0 Criteria – 2 CFR section 200.430 requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. The records should be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated. Condition – Our testing included sampling 40 timesheets and verifying that the time booked to the grants was properly supported by the approved time sheets. In 5 instances the actual amount charged to the grants deviated from the amount deemed chargeable to the grant per the time sheet. The actual time allocated to the grants was concluded as allowable thus there are no questioned costs. The sample was not intended to be, and was not, a statistically valid sample. Cause – The cause of the discrepancies is due to reallocating time after the timesheets are completed or the use of an incorrect timesheet. Effects or Potential Effects – The effect or potential effect is the lack of proper documentation to support that HAVEN has established a system of internal control that evidences that time charged to the grant was appropriately reviewed for accuracy and allowability. Auditor’s Recommendation – We recommend that time sheets comprehensively detail the employee’s program-related activities, which should then be accurately reflected in the grant allocations. If circumstances require re-allocation of an employee’s time the changes and the reason for the changes should be documented sufficiently to demonstrate the change was properly supported, reviewed and allowable. View of Responsible Officials – HAVEN agrees with the finding and the Office Manager will review all time sheets and document any required changes to support the payroll charged to the grants.

Federal Award Finding 2024-002 US Department of Justice Crime Victims Assistance AL No. 16.575 Pass-Through Grantor New Hampshire Coalition Against Domestic and Sexual Violence Questioned costs – $0 Criteria – Under 2 CFR section 200.420, charges to Federal awards must be necessary, reasonable, and supportable. The records should be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated. Condition – We tested 25 disbursements charged to the grant. Under HAVEN’s system of internal control, the Finance Director is responsible for determining grant allocability and annotating the corresponding grant on the invoice. Discrepancies were found in two cases where the grant listed on the invoice did not match the grant charged. The charge to the grant was concluded as allowable thus there are no questioned costs. The sample was not intended to be, and was not, a statistically valid sample. Cause – The cause of the discrepancies was due to reallocating funds to different grants after the invoice was initially entered and paid. Effects or Potential Effects – The effect or potential effect is the lack of proper documentation to support that HAVEN has established a system of internal control that evidences that expenditures charged to the grant were appropriately reviewed for accuracy and allowability. Auditor’s Recommendation – We recommend that if an invoice is later reassigned to a different grant that a memo be prepared as to the rationale behind the change and who determined it was properly allocable to a different grant. View of Responsible Officials – HAVEN agrees with the finding and the Office Manager will review all time sheets and document any required changes to support the payroll charged to the grants.

Federal Award Finding 2024-001 US Department of Justice Crime Victims Assistance AL No. 16.575 Pass-Through Grantor New Hampshire Coalition Against Domestic and Sexual Violence Questioned costs – $0 Criteria – 2 CFR section 200.430 requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. The records should be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated. Condition – Our testing included sampling 40 timesheets and verifying that the time booked to the grants was properly supported by the approved time sheets. In 5 instances the actual amount charged to the grants deviated from the amount deemed chargeable to the grant per the time sheet. The actual time allocated to the grants was concluded as allowable thus there are no questioned costs. The sample was not intended to be, and was not, a statistically valid sample. Cause – The cause of the discrepancies is due to reallocating time after the timesheets are completed or the use of an incorrect timesheet. Effects or Potential Effects – The effect or potential effect is the lack of proper documentation to support that HAVEN has established a system of internal control that evidences that time charged to the grant was appropriately reviewed for accuracy and allowability. Auditor’s Recommendation – We recommend that time sheets comprehensively detail the employee’s program-related activities, which should then be accurately reflected in the grant allocations. If circumstances require re-allocation of an employee’s time the changes and the reason for the changes should be documented sufficiently to demonstrate the change was properly supported, reviewed and allowable. View of Responsible Officials – HAVEN agrees with the finding and the Office Manager will review all time sheets and document any required changes to support the payroll charged to the grants.

Federal Award Finding 2024-002 US Department of Justice Crime Victims Assistance AL No. 16.575 Pass-Through Grantor New Hampshire Coalition Against Domestic and Sexual Violence Questioned costs – $0 Criteria – Under 2 CFR section 200.420, charges to Federal awards must be necessary, reasonable, and supportable. The records should be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated. Condition – We tested 25 disbursements charged to the grant. Under HAVEN’s system of internal control, the Finance Director is responsible for determining grant allocability and annotating the corresponding grant on the invoice. Discrepancies were found in two cases where the grant listed on the invoice did not match the grant charged. The charge to the grant was concluded as allowable thus there are no questioned costs. The sample was not intended to be, and was not, a statistically valid sample. Cause – The cause of the discrepancies was due to reallocating funds to different grants after the invoice was initially entered and paid. Effects or Potential Effects – The effect or potential effect is the lack of proper documentation to support that HAVEN has established a system of internal control that evidences that expenditures charged to the grant were appropriately reviewed for accuracy and allowability. Auditor’s Recommendation – We recommend that if an invoice is later reassigned to a different grant that a memo be prepared as to the rationale behind the change and who determined it was properly allocable to a different grant. View of Responsible Officials – HAVEN agrees with the finding and the Office Manager will review all time sheets and document any required changes to support the payroll charged to the grants.