Audit 390817

Criteria: An appropriate system of internal controls requires that the Center comply with the requirements of the compliance supplement and request reimbursement only for allowable activities and costs. Condition: During our single audit nonpayroll transaction testing of AL 16.575 Crime Victim Assistance, it was noted that there was no documentation of review and approval on invoices paid by the Center. We selected eight invoices for testing, and three invoices had no documentation of review and approval. During our single audit payroll transaction testing of AL 16.575 Crime Victim Assistance, it was noted that there was no documentation of review and approval on employee time distributions by the employee’s supervisor. We selected 32 payrolls for testing, and three payrolls had employee time distributions with no documentation of review and approval by the employee’s supervisor. Cause: For nonpayroll transactions, the Center did not document its review of invoices but rather reviewed invoices when signing checks. This is a repeat finding. In the prior year, the Corrective Action Plan stated that the Center implemented an internal control in January 2025 to ensure all invoices are reviewed and approved by management, and both instances where review was not documented were dated prior to January 2025. For payroll transactions, it was noted by management that when supervisors sign employee time distributions on mobile devices, there are glitches that impact saving signatures. However, we viewed timesheets that were kept for payroll reporting purposes and noted that they were reviewed and approved by supervisors. These payroll reporting timesheets do not break out the grant expense allocations. Questioned Costs: There were no questioned costs associated with this finding. Effect: Expenses could be improperly coded to the grant. Recommendation: We recommend that all invoices paid by the Center be approved and documented as reviewed by management. We also recommend that all employee time distributions be approved and documented as reviewed by the employee’s supervisor through a desktop computer and avoid mobile approvals to reduce the number of glitches in saving. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding. See corrective action plan item 2025-004. Indication of repeat finding: This is a repeat finding. See finding 2024-004.

Criteria: An appropriate system of internal controls requires that the Center comply with the requirements of the compliance supplement and request reimbursement only for allowable activities and costs. Condition: During our single audit payroll transaction testing of AL 16.575 Crime Victim Assistance, it was noted that there were two payroll transactions that had a difference between the approved employee time distribution and the allocation spreadsheet that is used to allocate expenses to the grant. Cause: The Center erroneously keyed amounts and percentages from approved employee time distributions on the allocation spreadsheet that is used to allocate expenses to the grant. The Center also keyed an employee's retirement withholdings erroneously when entering into Mutual of America's contribution portal which understated the employee's contributions to their retirement for that payroll. Questioned Costs: There were no questioned costs associated with this finding. Effect: Expenses could be improperly coded to the grant. Recommendation: We recommend that the correct amounts and percentages from approved employee time distributions be keyed on the allocation spreadsheet that is used to allocate expenses to the grant. We also recommend that someone other than the preparer review the retirement amounts input into Mutual of America before they are submitted. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding. See corrective action plan item 2025-005. Indication of repeat finding: This is not a repeat finding.

Criteria: An appropriate system of internal controls requires that the Center comply with the requirements of the compliance supplement and request reimbursement only for allowable activities and costs. Condition: During our single audit nonpayroll transaction testing of AL 93.671 Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services, it was noted that there was no documentation of review and approval on invoices paid by the Center. We selected seven invoices for testing, and two invoices had no documentation of review and approval. During our single audit payroll transaction testing of AL 93.671 Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services, it was noted that there was no documentation of review and approval on employee time distributions by the employee’s supervisor. We selected 33 payrolls for testing, and three payrolls had employee time distributions with no documentation of review and approval by the employee’s supervisor. Cause: For nonpayroll transactions, the Center did not document its review of invoices but rather reviewed invoices when signing checks. This is a repeat finding. In the prior year, the Corrective Action Plan stated that the Center implemented an internal control in January 2025 to ensure all invoices are reviewed and approved by management, and both instances where review was not documented were dated prior to January 2025. For payroll transactions, it was noted by management that when supervisors sign employee time distributions on mobile devices, there are glitches that impact saving signatures. However, we viewed timesheets that were kept for payroll reporting purposes and noted that they were reviewed and approved by supervisors. These payroll reporting timesheets do not break out the grant expense allocations. Questioned Costs: There were no questioned costs associated with this finding. Effect: Expenses could be improperly coded to the grant. Recommendation: We recommend that all invoices paid by the Center be approved and documented as reviewed by management. We also recommend that all employee time distributions be approved and documented as reviewed by the employee’s supervisor through a desktop computer and avoid mobile approvals to reduce the number of glitches in saving. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding. See corrective action plan item 2025-006. Indication of repeat finding: This is a repeat finding. See finding 2024-006.

Criteria: An appropriate system of internal controls requires that the Center comply with the requirements of the compliance supplement and request reimbursement only for allowable activities and costs. Condition: During our single audit payroll transaction testing of AL 93.671 Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services, it was noted that there were three payroll transactions that had a difference between the approved employee time distribution and the allocation spreadsheet that is used to allocate expenses to the grant. Cause: The Center erroneously keyed amounts and percentages from approved employee time distributions on the allocation spreadsheet that is used to allocate expenses to the grant. Questioned Costs: There were no questioned costs associated with this finding. Effect: Expenses could be improperly coded to the grant. Recommendation: We recommend that the correct amounts and percentages from approved employee time distributions be keyed on the allocation spreadsheet that is used to allocate expenses to the grant. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding. See corrective action plan item 2025-007. Indication of repeat finding: This is not a repeat finding.