Audit 3565

2023 – 002-Allowable Costs Federal Agency: Department of Justice Program Title: Department of Justice Housing Assistance Listing Number: 16.320 Award Period: May 1, 2020 – April 30, 2023 • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria: 2 CRF 200.431 states cost of compensation are allowable to the extent that they satisfy the specific requirements of these items: (1) is reasonable for the services rendered and conforms to the established written policy of the non-Federal entity consistently applied to both Federal and non-Federal activities; (2) Follows an appointment made in accordance with a non-Federal entity’s laws and/or rules or written policies and meets the requirements of Federal statute, where applicable; and (3) is determined and supported as provided in paragraph (i) of this section, Standards for Documentation of Personnel Expenses, when applicable. Condition: In a sample of 25 transactions tested, there was one instance where the time sheet hours for the time spent on the grant did not match the hours charged to the grant per the reimbursement request. There was 3 instances where there was a difference in the approved pay rate utilized in the reimbursement request versus the payroll register. The total amount mischarged $218.20 to the grant. Questioned costs: $218.20. Context: The sample of 25 transactions included transactions from different periods during the grant, inside the fiscal year. Cause: The inaccurate recording of the reimbursement requests is a result from input mistake. Repeat finding: No Recommendation: We recommend reimbursement requests be reviewed and traced back to supporting documentation prior to the filing of the reimbursement request. Views of responsible officials and planned corrective actions: No disagreement.

2023 – 003 - Cash Management Federal Agency: Department of Justice Program Title: Department of Justice Housing Assistance Listing Number: 16.320 Award Period: May 1, 2020 – April 30,2023 • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria: 2 CRF 200.305(b)(3) states the Organization only request reimbursement for costs which are paid prior to the date of the reimbursement request. Condition: In a sample of 24 transactions tested, there was one instance where the reimbursement request did not agree to the supporting documentation. The reimbursement was for $23,031.67 and the supporting documentation was for $19,852.76. The reimbursement request incorrectly included a match amount. Questioned costs: $3,178.91 Context: The sample of 24 transactions included transactions from different periods during the grant, inside the fiscal year. Cause: The inaccurate completion of the reimbursement requests. Repeat finding: No Recommendation: We recommend reimbursement requests be reviewed and traced back to supporting documentation prior to the filing of the reimbursement request. Views of responsible officials and planned corrective actions: No disagreement.

2023 – 002-Allowable Costs Federal Agency: Department of Justice Program Title: Department of Justice Housing Assistance Listing Number: 16.320 Award Period: May 1, 2020 – April 30, 2023 • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria: 2 CRF 200.431 states cost of compensation are allowable to the extent that they satisfy the specific requirements of these items: (1) is reasonable for the services rendered and conforms to the established written policy of the non-Federal entity consistently applied to both Federal and non-Federal activities; (2) Follows an appointment made in accordance with a non-Federal entity’s laws and/or rules or written policies and meets the requirements of Federal statute, where applicable; and (3) is determined and supported as provided in paragraph (i) of this section, Standards for Documentation of Personnel Expenses, when applicable. Condition: In a sample of 25 transactions tested, there was one instance where the time sheet hours for the time spent on the grant did not match the hours charged to the grant per the reimbursement request. There was 3 instances where there was a difference in the approved pay rate utilized in the reimbursement request versus the payroll register. The total amount mischarged $218.20 to the grant. Questioned costs: $218.20. Context: The sample of 25 transactions included transactions from different periods during the grant, inside the fiscal year. Cause: The inaccurate recording of the reimbursement requests is a result from input mistake. Repeat finding: No Recommendation: We recommend reimbursement requests be reviewed and traced back to supporting documentation prior to the filing of the reimbursement request. Views of responsible officials and planned corrective actions: No disagreement.

2023 – 003 - Cash Management Federal Agency: Department of Justice Program Title: Department of Justice Housing Assistance Listing Number: 16.320 Award Period: May 1, 2020 – April 30,2023 • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria: 2 CRF 200.305(b)(3) states the Organization only request reimbursement for costs which are paid prior to the date of the reimbursement request. Condition: In a sample of 24 transactions tested, there was one instance where the reimbursement request did not agree to the supporting documentation. The reimbursement was for $23,031.67 and the supporting documentation was for $19,852.76. The reimbursement request incorrectly included a match amount. Questioned costs: $3,178.91 Context: The sample of 24 transactions included transactions from different periods during the grant, inside the fiscal year. Cause: The inaccurate completion of the reimbursement requests. Repeat finding: No Recommendation: We recommend reimbursement requests be reviewed and traced back to supporting documentation prior to the filing of the reimbursement request. Views of responsible officials and planned corrective actions: No disagreement.