Audit 53761

Item 2022-001 (Recurring): Improving Internal Controls over Reimbursement Requests Federal Program: Crime Victim Assistance Program, Assistance Listing 16.575 Type: Significant Deficiency Compliance Requirement: Reporting Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Center complies with the requirements of the Uniform Guidance and its grant agreements. In the context of reporting to granting agencies, internal control must be established to ensure that reports are submitted accurately and timely. Condition: For the fiscal year under audit, reimbursement requests were prepared and submitted to the granting agency by a single individual who also prepares the accounting records from which the requests are prepared. Cause: The Center has not adopted control activities over the reimbursement request process, such as segregation of duties or secondary review. Effect or Potential Effect: Reimbursement requests could be sent to the granting agency with errors and omissions or not on time. Questioned Costs: None Recommendation: We recommend that the Center segregate the duty of submission of the reports to another individual not involved with preparation of accounting records or the reports themselves to allow for secondary review. Management?s Response: We agree with the finding. After this item was reported in the prior year audit, management took steps to enact this secondary review, and these procedures were in place by the end of fiscal year 2022.

Item 2022-001 (Recurring): Improving Internal Controls over Reimbursement Requests Federal Program: Crime Victim Assistance Program, Assistance Listing 16.575 Type: Significant Deficiency Compliance Requirement: Reporting Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Center complies with the requirements of the Uniform Guidance and its grant agreements. In the context of reporting to granting agencies, internal control must be established to ensure that reports are submitted accurately and timely. Condition: For the fiscal year under audit, reimbursement requests were prepared and submitted to the granting agency by a single individual who also prepares the accounting records from which the requests are prepared. Cause: The Center has not adopted control activities over the reimbursement request process, such as segregation of duties or secondary review. Effect or Potential Effect: Reimbursement requests could be sent to the granting agency with errors and omissions or not on time. Questioned Costs: None Recommendation: We recommend that the Center segregate the duty of submission of the reports to another individual not involved with preparation of accounting records or the reports themselves to allow for secondary review. Management?s Response: We agree with the finding. After this item was reported in the prior year audit, management took steps to enact this secondary review, and these procedures were in place by the end of fiscal year 2022.

Item 2022-001 (Recurring): Improving Internal Controls over Reimbursement Requests Federal Program: Crime Victim Assistance Program, Assistance Listing 16.575 Type: Significant Deficiency Compliance Requirement: Reporting Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Center complies with the requirements of the Uniform Guidance and its grant agreements. In the context of reporting to granting agencies, internal control must be established to ensure that reports are submitted accurately and timely. Condition: For the fiscal year under audit, reimbursement requests were prepared and submitted to the granting agency by a single individual who also prepares the accounting records from which the requests are prepared. Cause: The Center has not adopted control activities over the reimbursement request process, such as segregation of duties or secondary review. Effect or Potential Effect: Reimbursement requests could be sent to the granting agency with errors and omissions or not on time. Questioned Costs: None Recommendation: We recommend that the Center segregate the duty of submission of the reports to another individual not involved with preparation of accounting records or the reports themselves to allow for secondary review. Management?s Response: We agree with the finding. After this item was reported in the prior year audit, management took steps to enact this secondary review, and these procedures were in place by the end of fiscal year 2022.

Item 2022-001 (Recurring): Improving Internal Controls over Reimbursement Requests Federal Program: Crime Victim Assistance Program, Assistance Listing 16.575 Type: Significant Deficiency Compliance Requirement: Reporting Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Center complies with the requirements of the Uniform Guidance and its grant agreements. In the context of reporting to granting agencies, internal control must be established to ensure that reports are submitted accurately and timely. Condition: For the fiscal year under audit, reimbursement requests were prepared and submitted to the granting agency by a single individual who also prepares the accounting records from which the requests are prepared. Cause: The Center has not adopted control activities over the reimbursement request process, such as segregation of duties or secondary review. Effect or Potential Effect: Reimbursement requests could be sent to the granting agency with errors and omissions or not on time. Questioned Costs: None Recommendation: We recommend that the Center segregate the duty of submission of the reports to another individual not involved with preparation of accounting records or the reports themselves to allow for secondary review. Management?s Response: We agree with the finding. After this item was reported in the prior year audit, management took steps to enact this secondary review, and these procedures were in place by the end of fiscal year 2022.