Audit 360432

Finding 2024-001: Cash Management and Reporting – Significant Deficiency in Internal Control over Compliance. Program: 16.575 – U.S. Department of Justice, Office of Justice Programs, Office for Victims of Crimes: Passed-through Texas Office of the Governor, Criminal Justice Division (CJD) Crime Victim Assistance. Criteria: The 2 CFR section 200.303 requires that non-Federal entities receiving Federal awards establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During our audit, we noted that reports and requests for reimbursements were not being reviewed and approved prior to submission. Cause: Controls were not in place to review and approve reports or requests for reimbursements prior to submission. Effect or Potential Effect: Reports and requests for reimbursements being submitted to the granting agency might be incomplete or inaccurate. Questioned Costs: None noted. Context: Management was not able to produce evidence that the reports and requests for reimbursements were being reviewed and approved prior to submission. Recommendation: A policy should be established and enforced to maintain evidence of controls performed over appliable compliance requirements. Evidence of review and approval of reports and requests for reimbursement should be retained by management and be available for inspection. Repeat Finding: No. Views of Responsible Officials: Management agrees with the audit finding and a response is included in the corrective action plan.

Finding 2024-001: Cash Management and Reporting – Significant Deficiency in Internal Control over Compliance. Program: 16.575 – U.S. Department of Justice, Office of Justice Programs, Office for Victims of Crimes: Passed-through Texas Office of the Governor, Criminal Justice Division (CJD) Crime Victim Assistance. Criteria: The 2 CFR section 200.303 requires that non-Federal entities receiving Federal awards establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During our audit, we noted that reports and requests for reimbursements were not being reviewed and approved prior to submission. Cause: Controls were not in place to review and approve reports or requests for reimbursements prior to submission. Effect or Potential Effect: Reports and requests for reimbursements being submitted to the granting agency might be incomplete or inaccurate. Questioned Costs: None noted. Context: Management was not able to produce evidence that the reports and requests for reimbursements were being reviewed and approved prior to submission. Recommendation: A policy should be established and enforced to maintain evidence of controls performed over appliable compliance requirements. Evidence of review and approval of reports and requests for reimbursement should be retained by management and be available for inspection. Repeat Finding: No. Views of Responsible Officials: Management agrees with the audit finding and a response is included in the corrective action plan.