Finding 1054348 (2023-001)

Finding 2023-001 Significant deficiency in internal control over compliance related to reporting. Federal Agency: U.S. Department of Justice Program Title: Community Based Violence Intervention and Prevention Initiative Assistance Listing Number: 16.045 Project Number: 15PBJA-22-GG-04749-MUMU Award Period: October 1, 2022 - September 30, 2025 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 Code of Federal Regulations (CFR) Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register the covered subawards in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report the required subaward data no later than the last day of the month following the month the subaward was made. Condition/Context for Evaluation During the year ended December 31, 2023, Center for Children & Youth Justice completed the required subaward data submission in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) though the subaward data was not submitted within the timing requirements of the Transparency Act. Effect or Potential Effect Center for Children & Youth Justice did not comply with the timeliness component of the subaward reporting requirements as specified in 2 CFR 170. Questioned Costs Not applicable. Cause Internal controls were not designed adequately to ensure timely reporting in the FSRS. Repeat Finding No Recommendation We recommend that Center for Children & Youth Justice implement the necessary internal controls to ensure required reporting is made in the FSRS within the timing requirements. Views of Responsible Officials Management agrees and has provided the corrective action plan following the Single Audit Report.