Finding Text
Finding Number 2024-05: Untimely Reporting (Significant Deficiency in Internal Control over compliance and Instances of Noncompliance – Reporting)
FALN Number 16.575; Federal Agency/Pass-through Entity – Program Name U.S. Department of Justice, Office of Victims of Crime – Crime Victim Assistance; Award Number 94-3302014; Award Year 2023-2024
Criteria: 2024 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, we noted 1 sample of untimely financial reporting submitting to the grantor. The financial report was for the quarter ended 9/30/2023 with a due date of 30 days after the reporting period; however, the report was submitted on 11/8/2023. We also noted 2 samples of performance report for the quarters ended 12/31/2023 and 9/30/2023 with due dates of 30 days after the reporting period; however, the reports were submitted on 3/19/2024 and 11/2/2023, respectively.
Repeat Finding from Prior Year(s): Yes, Finding Number 2023-010
Cause and Effect: The Health System did not have proper controls in place to ensure financial and performance reports are submitted timely, which resulted in late report filings.
Questioned Cost: None
Recommendation: We recommend management implement policies and procedures to ensure financial and performance reports are submitted timely.
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 annual report.