Audit 370963

2024-001: Crime Victim Assistance - Significant Deficiency in Internal Controls over Compliance Condition: While the Organization does have policies/controls in place to establish and maintain effective internal controls over allowable costs. It was noted while testing key controls over allowable costs that there were expenses reimbursed twice, leading to ineffective internal controls. Criteria: As defined in the Code of Federal Regulations the Organization must establish and maintain effective internal controls over the financial award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulation, and the terms and conditions of the Federal award per § 200.303. These requirements detail all the information that must be included in the Organization’s internal controls. Cause: Expenses were submitted and reimbursed twice due to an isolated instance of internal control failure. Effect: The deficiency of controls over allowable costs leads to an increase risk of errors, misstatements, or omissions in the financials statements which could misrepresent the Organization’s financial statements. Questioned costs of $13,019 were computed for duplicate expenses reimbursed. Context: During our audit procedures, we identified an isolated instance of expenses being submitted for reimbursement in July 2023. Recommendation: We recommend that the Organization reassess the invoice submission process and reimbursement request review process to ensure duplicate reimbursements do not continue to happen. Views of Responsible Officials: Management agrees with the finding. OTHER ISSUES The Summary Schedule of Prior Audit Findings is not included in this report because there were no prior audit findings related to federal award programs. See the following page for the Corrective Action Plan.