Finding Text
Finding 2024-007 Identification of the Federal Program: 16.575 – Crime Victim Assistance Compliance finding over reporting and significant deficiency in internal controls related to reporting Criteria: In accordance with the grant agreement between El Programa Hispano Catolico and the Department of Justice, the Organization is to submit various financial and performance reports on a quarterly, semi-annual or annual basis. The reports must be filed within 20 days or one month, depending on the type of report, or period end. Condition: The Organization did not submit any of the required reports timely. In addition, no evidence of review was noted on one quarterly report or any of the performance reports. Cause: Internal control processes and procedures were not in place to ensure required reports were filed timely. Effect: The Department of Justice relies on reports to monitor the activities of the Organization, and without these reports, the Department of Justice cannot provide sufficient oversight of grant activities. Questioned Costs: None Repeat Finding: No Recommendations: We recommend the Organization develop internal control processes and procedures to ensure reports are filed timely. Views of Responsible Officials: The Director of Finance and Accounting Manager began implementing process and procedures to ensure all invoices are filed in a timely manner to funders in July 2024. The importance of understanding the requirements of the agreements has been stressed to the finance team. The team has also been instructed to save on SharePoint all communication with funders regarding changes of when invoices are to be filed when the instructions differ from the agreement. To ensure timely submission of the performance reports, the Organization will use Sales Force software to track all due dates. This system will send reminders and will record submission dates. To ensure review of all performance reports, procedures will be put in place outlining roles and responsibilities of report preparation by managers and review by Program Directors.