Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: When a sub-recipient of federal awards uses federal money to acquire goods and services expected to cost more than $25,000, the sub-recipient must determine that the vendor is not suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The Organization purchased services from one vendor totaling greater than $25,000 that required the Organization to determine the vendor?s status with the federal government. The vendors were, in fact, not excluded parties, but the Organization had no consistent internal control in place to make that determination before the disbursements were made. Cause: The Organization has used this same vendor for many years and the Organization overlooked this vendor when analyzing payments. Effect: The Organization did comply with the federal compliance requirements. However, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual Crime Victim Assistance expenditures totaled $329,773. Repeat Finding: Yes. Recommendation: We recommend the Organization verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Views of Responsible Officials: The Organization will verify all vendors? status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted the earlier of 30 calendar days after the receipt of the auditors? report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ending December 31, 2021, was due September 30, 2022 but was not submitted until February 15, 2023, 138 days late. Cause: The Organization was unable to hire an independent auditor to issue their report by the due date. Effect: The submission of the prior year audit and data collection form was not completed before the deadline. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of September 30, 2022 the audit report was unavailable for distribution. Repeat Finding: No. Recommendation: We recommend that all required fillings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Views of Responsible Officials: The Organization was unable to engage an independent auditor to complete and issue their audit report before the deadline. The Organization has since engaged an independent auditor and plans to submit the data collection form on time in the future.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: All costs allocated to grants funding should be supported by invoices, timesheets, or other documentation. In additions, all costs allocated to grant funding should be approved by the proper levels of management before the disbursement is made. Condition: Four out of forty payroll costs did not have a timesheet or other supporting documentation. Twelve of forty payroll costs did have the proper review and authorization documented. Twenty-three out of sixty-three accounts payable invoices did not have the proper level of management approval before the disbursement was made. This was a statistically valid sample. Cause: One key member of management did not follow the Organizations internal controls. Effect: Unauthorized and/or unallowable grant expenditures could be mistakenly disbursed. Questioned Costs: None. Context: Actual Crime Victim Assistance expenditures totaled $329,773. Repeat Finding: No. Recommendation: All disbursements of the organization should have proper approval and support before the disbursement is made. Views of Responsible Officials: The member of management responsible for overseeing the disbursements and payroll process has been terminated. The Organization has since changed its internal controls to decrease the likelihood that disbursements will be made without proper approval or support.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: When a sub-recipient of federal awards uses federal money to acquire goods and services expected to cost more than $25,000, the sub-recipient must determine that the vendor is not suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The Organization purchased services from one vendor totaling greater than $25,000 that required the Organization to determine the vendor?s status with the federal government. The vendors were, in fact, not excluded parties, but the Organization had no consistent internal control in place to make that determination before the disbursements were made. Cause: The Organization has used this same vendor for many years and the Organization overlooked this vendor when analyzing payments. Effect: The Organization did comply with the federal compliance requirements. However, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual Crime Victim Assistance expenditures totaled $329,773. Repeat Finding: Yes. Recommendation: We recommend the Organization verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Views of Responsible Officials: The Organization will verify all vendors? status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted the earlier of 30 calendar days after the receipt of the auditors? report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ending December 31, 2021, was due September 30, 2022 but was not submitted until February 15, 2023, 138 days late. Cause: The Organization was unable to hire an independent auditor to issue their report by the due date. Effect: The submission of the prior year audit and data collection form was not completed before the deadline. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of September 30, 2022 the audit report was unavailable for distribution. Repeat Finding: No. Recommendation: We recommend that all required fillings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Views of Responsible Officials: The Organization was unable to engage an independent auditor to complete and issue their audit report before the deadline. The Organization has since engaged an independent auditor and plans to submit the data collection form on time in the future.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: All costs allocated to grants funding should be supported by invoices, timesheets, or other documentation. In additions, all costs allocated to grant funding should be approved by the proper levels of management before the disbursement is made. Condition: Four out of forty payroll costs did not have a timesheet or other supporting documentation. Twelve of forty payroll costs did have the proper review and authorization documented. Twenty-three out of sixty-three accounts payable invoices did not have the proper level of management approval before the disbursement was made. This was a statistically valid sample. Cause: One key member of management did not follow the Organizations internal controls. Effect: Unauthorized and/or unallowable grant expenditures could be mistakenly disbursed. Questioned Costs: None. Context: Actual Crime Victim Assistance expenditures totaled $329,773. Repeat Finding: No. Recommendation: All disbursements of the organization should have proper approval and support before the disbursement is made. Views of Responsible Officials: The member of management responsible for overseeing the disbursements and payroll process has been terminated. The Organization has since changed its internal controls to decrease the likelihood that disbursements will be made without proper approval or support.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: When a sub-recipient of federal awards uses federal money to acquire goods and services expected to cost more than $25,000, the sub-recipient must determine that the vendor is not suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The Organization purchased services from one vendor totaling greater than $25,000 that required the Organization to determine the vendor?s status with the federal government. The vendors were, in fact, not excluded parties, but the Organization had no consistent internal control in place to make that determination before the disbursements were made. Cause: The Organization has used this same vendor for many years and the Organization overlooked this vendor when analyzing payments. Effect: The Organization did comply with the federal compliance requirements. However, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual Crime Victim Assistance expenditures totaled $329,773. Repeat Finding: Yes. Recommendation: We recommend the Organization verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Views of Responsible Officials: The Organization will verify all vendors? status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted the earlier of 30 calendar days after the receipt of the auditors? report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ending December 31, 2021, was due September 30, 2022 but was not submitted until February 15, 2023, 138 days late. Cause: The Organization was unable to hire an independent auditor to issue their report by the due date. Effect: The submission of the prior year audit and data collection form was not completed before the deadline. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of September 30, 2022 the audit report was unavailable for distribution. Repeat Finding: No. Recommendation: We recommend that all required fillings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Views of Responsible Officials: The Organization was unable to engage an independent auditor to complete and issue their audit report before the deadline. The Organization has since engaged an independent auditor and plans to submit the data collection form on time in the future.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: All costs allocated to grants funding should be supported by invoices, timesheets, or other documentation. In additions, all costs allocated to grant funding should be approved by the proper levels of management before the disbursement is made. Condition: Four out of forty payroll costs did not have a timesheet or other supporting documentation. Twelve of forty payroll costs did have the proper review and authorization documented. Twenty-three out of sixty-three accounts payable invoices did not have the proper level of management approval before the disbursement was made. This was a statistically valid sample. Cause: One key member of management did not follow the Organizations internal controls. Effect: Unauthorized and/or unallowable grant expenditures could be mistakenly disbursed. Questioned Costs: None. Context: Actual Crime Victim Assistance expenditures totaled $329,773. Repeat Finding: No. Recommendation: All disbursements of the organization should have proper approval and support before the disbursement is made. Views of Responsible Officials: The member of management responsible for overseeing the disbursements and payroll process has been terminated. The Organization has since changed its internal controls to decrease the likelihood that disbursements will be made without proper approval or support.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: When a sub-recipient of federal awards uses federal money to acquire goods and services expected to cost more than $25,000, the sub-recipient must determine that the vendor is not suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The Organization purchased services from one vendor totaling greater than $25,000 that required the Organization to determine the vendor?s status with the federal government. The vendors were, in fact, not excluded parties, but the Organization had no consistent internal control in place to make that determination before the disbursements were made. Cause: The Organization has used this same vendor for many years and the Organization overlooked this vendor when analyzing payments. Effect: The Organization did comply with the federal compliance requirements. However, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual Crime Victim Assistance expenditures totaled $329,773. Repeat Finding: Yes. Recommendation: We recommend the Organization verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Views of Responsible Officials: The Organization will verify all vendors? status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted the earlier of 30 calendar days after the receipt of the auditors? report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ending December 31, 2021, was due September 30, 2022 but was not submitted until February 15, 2023, 138 days late. Cause: The Organization was unable to hire an independent auditor to issue their report by the due date. Effect: The submission of the prior year audit and data collection form was not completed before the deadline. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of September 30, 2022 the audit report was unavailable for distribution. Repeat Finding: No. Recommendation: We recommend that all required fillings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Views of Responsible Officials: The Organization was unable to engage an independent auditor to complete and issue their audit report before the deadline. The Organization has since engaged an independent auditor and plans to submit the data collection form on time in the future.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: All costs allocated to grants funding should be supported by invoices, timesheets, or other documentation. In additions, all costs allocated to grant funding should be approved by the proper levels of management before the disbursement is made. Condition: Four out of forty payroll costs did not have a timesheet or other supporting documentation. Twelve of forty payroll costs did have the proper review and authorization documented. Twenty-three out of sixty-three accounts payable invoices did not have the proper level of management approval before the disbursement was made. This was a statistically valid sample. Cause: One key member of management did not follow the Organizations internal controls. Effect: Unauthorized and/or unallowable grant expenditures could be mistakenly disbursed. Questioned Costs: None. Context: Actual Crime Victim Assistance expenditures totaled $329,773. Repeat Finding: No. Recommendation: All disbursements of the organization should have proper approval and support before the disbursement is made. Views of Responsible Officials: The member of management responsible for overseeing the disbursements and payroll process has been terminated. The Organization has since changed its internal controls to decrease the likelihood that disbursements will be made without proper approval or support.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: When a sub-recipient of federal awards uses federal money to acquire goods and services expected to cost more than $25,000, the sub-recipient must determine that the vendor is not suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The Organization purchased services from one vendor totaling greater than $25,000 that required the Organization to determine the vendor?s status with the federal government. The vendors were, in fact, not excluded parties, but the Organization had no consistent internal control in place to make that determination before the disbursements were made. Cause: The Organization has used this same vendor for many years and the Organization overlooked this vendor when analyzing payments. Effect: The Organization did comply with the federal compliance requirements. However, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual Crime Victim Assistance expenditures totaled $329,773. Repeat Finding: Yes. Recommendation: We recommend the Organization verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Views of Responsible Officials: The Organization will verify all vendors? status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted the earlier of 30 calendar days after the receipt of the auditors? report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ending December 31, 2021, was due September 30, 2022 but was not submitted until February 15, 2023, 138 days late. Cause: The Organization was unable to hire an independent auditor to issue their report by the due date. Effect: The submission of the prior year audit and data collection form was not completed before the deadline. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of September 30, 2022 the audit report was unavailable for distribution. Repeat Finding: No. Recommendation: We recommend that all required fillings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Views of Responsible Officials: The Organization was unable to engage an independent auditor to complete and issue their audit report before the deadline. The Organization has since engaged an independent auditor and plans to submit the data collection form on time in the future.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: All costs allocated to grants funding should be supported by invoices, timesheets, or other documentation. In additions, all costs allocated to grant funding should be approved by the proper levels of management before the disbursement is made. Condition: Four out of forty payroll costs did not have a timesheet or other supporting documentation. Twelve of forty payroll costs did have the proper review and authorization documented. Twenty-three out of sixty-three accounts payable invoices did not have the proper level of management approval before the disbursement was made. This was a statistically valid sample. Cause: One key member of management did not follow the Organizations internal controls. Effect: Unauthorized and/or unallowable grant expenditures could be mistakenly disbursed. Questioned Costs: None. Context: Actual Crime Victim Assistance expenditures totaled $329,773. Repeat Finding: No. Recommendation: All disbursements of the organization should have proper approval and support before the disbursement is made. Views of Responsible Officials: The member of management responsible for overseeing the disbursements and payroll process has been terminated. The Organization has since changed its internal controls to decrease the likelihood that disbursements will be made without proper approval or support.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: When a sub-recipient of federal awards uses federal money to acquire goods and services expected to cost more than $25,000, the sub-recipient must determine that the vendor is not suspended, debarred, or otherwise excluded from doing business with the federal government. Condition: The Organization purchased services from one vendor totaling greater than $25,000 that required the Organization to determine the vendor?s status with the federal government. The vendors were, in fact, not excluded parties, but the Organization had no consistent internal control in place to make that determination before the disbursements were made. Cause: The Organization has used this same vendor for many years and the Organization overlooked this vendor when analyzing payments. Effect: The Organization did comply with the federal compliance requirements. However, internal controls were such that noncompliance could occur and go undetected. Questioned Costs: None. Context: Actual Crime Victim Assistance expenditures totaled $329,773. Repeat Finding: Yes. Recommendation: We recommend the Organization verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Views of Responsible Officials: The Organization will verify all vendors? status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted the earlier of 30 calendar days after the receipt of the auditors? report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ending December 31, 2021, was due September 30, 2022 but was not submitted until February 15, 2023, 138 days late. Cause: The Organization was unable to hire an independent auditor to issue their report by the due date. Effect: The submission of the prior year audit and data collection form was not completed before the deadline. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of September 30, 2022 the audit report was unavailable for distribution. Repeat Finding: No. Recommendation: We recommend that all required fillings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Views of Responsible Officials: The Organization was unable to engage an independent auditor to complete and issue their audit report before the deadline. The Organization has since engaged an independent auditor and plans to submit the data collection form on time in the future.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: All costs allocated to grants funding should be supported by invoices, timesheets, or other documentation. In additions, all costs allocated to grant funding should be approved by the proper levels of management before the disbursement is made. Condition: Four out of forty payroll costs did not have a timesheet or other supporting documentation. Twelve of forty payroll costs did have the proper review and authorization documented. Twenty-three out of sixty-three accounts payable invoices did not have the proper level of management approval before the disbursement was made. This was a statistically valid sample. Cause: One key member of management did not follow the Organizations internal controls. Effect: Unauthorized and/or unallowable grant expenditures could be mistakenly disbursed. Questioned Costs: None. Context: Actual Crime Victim Assistance expenditures totaled $329,773. Repeat Finding: No. Recommendation: All disbursements of the organization should have proper approval and support before the disbursement is made. Views of Responsible Officials: The member of management responsible for overseeing the disbursements and payroll process has been terminated. The Organization has since changed its internal controls to decrease the likelihood that disbursements will be made without proper approval or support.