Finding 1115983 (2024-002)

Finding 2024‐002: Allowable costs and activities‐Significant deficiency in internal controls over compliance. Criteria: The Organization’s internal control procedures over compliance specify that that Organization’s management reviews and approves grant allocation workbooks prior to requesting reimbursement. Condition: During allowable cost and activities testing for the Crime Victim Assistance grant (RESET), for 1 out of 25 sampled, payroll expenses, the allocation charged to the grant was incorrect. Cause: Internal control was not effective at identifying spreadsheet errors. Effect: Ineffective internal control resulted in erroneous expense amount charged to the grant. In total, allowable payroll expenses incurred by the program were in excess of funds charged to the grant, so no compliance issue was found. Questioned Costs: None. Recommendation: Management should implement additional controls to ensure that allocation errors are identified in a timely manner. Management’s Response: See corrective action plan.