Finding 1115982 (2024-001)

Finding 2024‐001: Allowable costs and activities‐Significant deficiency in internal controls over compliance and compliance finding. Crime Victim Assistance ALN 16.575 Criteria: The Organization’s internal control procedures over compliance specify that the Organization’s management approves and reviews any invoice prior to requesting reimbursement. Condition: During allowable cost and activities testing for the Crime Victim Assistance grant (RESET), for 1 out of 25 sampled, non‐payroll expenses, no invoice could be provided for a portion of the amount charged to the grant. Cause: Human error in data entry. Effect: The Organization overcharged expenses to the grant by a nominal amount. Questioned Costs: None Recommendation: Management should implement and enforce controls to ensure that all invoices relating to expenses requested for reimbursement are reconciled and retained. Management’s Response: See corrective action plan.