2025 Federal Single Audit Summary: National Crime Victim Law Institute

In 2025, the National Crime Victim Law Institute (NCVLI) underwent a federal single audit conducted by McDonald Jacobs, P.C. This audit is crucial for ensuring compliance with federal regulations and assessing the organization's financial health.

Audit Overview

• Audit ID: 368000
• Report Year: 2025
• Total Expenditures: $880,337
• Auditor: McDonald Jacobs, P.C.
• Accepted On: September 26, 2025

Major Programs Reviewed

1. Crime Victim Assistance/Discretionary Grants
   - Total Expended: $179,978
2. OVW Technical Assistance Initiative
   - Total Expended: $19,115
3. Services for Trafficking Victims
   - Total Expended: $228

Key Findings

The audit revealed several material weaknesses, specifically related to billing discrepancies: - Finding Reference: 2025-001
- Severity: Material Weakness
- Repeat Finding: Yes
- Details:
- Condition: A billing invoice did not match the actual costs incurred.
- Cause: Oversight during the reimbursement request process.
- Recommendation: Improve the review process for billing invoices to ensure accuracy before submission.
- Management Response: NCVLI acknowledged the oversight and committed to enhancing their reconciliation processes.

Auditor Performance

McDonald Jacobs, P.C. has consistently conducted audits for NCVLI over the past few years, demonstrating a thorough understanding of the organization’s operations and financial practices. Previous audits in 2024, 2023, and 2022 also highlighted areas for improvement, indicating a trend that NCVLI is working to address.

Organizational Impact

The findings from this audit underscore the importance of accurate financial reporting and the need for robust internal controls. NCVLI's commitment to addressing these weaknesses will not only enhance compliance but also strengthen its overall financial integrity, ensuring continued support for its vital mission in assisting crime victims.

In conclusion, while challenges remain, NCVLI is taking proactive steps to improve its financial management practices, paving the way for a more transparent and accountable future.