Finding Text
Finding Number 2023-010: Reporting (Significant Deficiency over Internal Control and Instances of
Noncompliance – Reporting) FALN Number 16.575 U.S. Department of Justice, Office of Victims of Crime – Crime Victim Assistance, Award Number 94-3302014, Award Year 2022-2023
Criteria: 2023 Compliance Supplement and 2 CFR 200.303(a) stated that the non-Federal entity must establish
and maintain effective internal control over the Federal award that provides reasonable assurance that the non-
Federal entity is managing the Federal award in compliance with Federal statutes, regulations and terms and
conditions of the federal award.
Condition/Context: As a result of our audit procedures to evaluate the summary schedule of prior audit findings,
we noted 1 sample of untimely financial reporting submitting to the grantor. The financial report was for the
quarter ended 3/31/2023 with a due date of 30 days after the reporting period; however, the report was submitted
on 6/13/2023. We also noted 1 sample of performance report for the quarter ended 3/31/2023 that did not have
clear evidence of preparer and reviewer of the report.
Repeat Finding from Prior Year(s): Yes, Finding Number 2022-008
Cause and Effect: The Health System did not have proper controls in place to ensure the performance reports
are prepared and reviewed by separate individuals with evidence of review documented and retained, which
could lead to inaccurate information being reported. In addition, the Health System did not have proper controls in
place to ensure financial reports are submitted timely with underlying support properly documented, which
resulted in untimely reporting filing.
Questioned Cost: None
Recommendation: We recommend management implement policies and procedures to ensure performance
reports are prepared and reviewed by separate individuals with evidence of review documented and that financial
reports are submitted timely with underlying support properly documented.
Views of Responsible Officials and Planned Corrective Action:
Management agrees with the finding. The Health System will review, modify, and implement policies and
procedures over the program to ensure that required reports are prepared and reviewed by separate individuals.
Documentation will be maintained by the program to evidence preparation and review processes and timely filing
of required reports.