Finding 1090074 (2023-002)

Criteria Internal controls should be in place to ensure that misstatements or omissions to the financial statements are prevented, detected, or corrected on a timely basis. Condition Reports submitted to the Governor’s Office for the Crime Victim Assistance Program were inaccurate and had to be resubmitted during the audit. Context Due to high staff turnover in the Finance Department, it was noted during the audit that multiple reports submitted to the Governor’s Office for the Crime Victim Assistance Program were inaccurate and had to be resubmitted. Although the amount was immaterial, a lack of internal controls around reporting caused the reports to be inaccurately prepared and submitted. Effect Original reports submitted to the reporting agency inaccurately reported expenses for the Program. Cause Due to high staff turnover, expenses were being coded to the wrong grants, and the reports were not being properly reviewed against the general ledger to verify they were accurate. Recommendation Procedures should be established and implemented to verify the correct expenses are being reported to the various reporting agencies. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.