Finding 1154824 (2024-004)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-09-23

AI Summary

  • Core Issue: Employees did not provide proof of completing required Crime Victims Compensation Training every 4 years.
  • Impacted Requirements: The lack of maintained training records violates the grant agreement with the Department of Justice.
  • Recommended Follow-Up: Implement new internal controls to ensure timely training completion and maintain documentation, including self-attestation for courses without certificates.

Finding Text

Finding 2024-004 Identification of the Federal Program: 16.575 – Crime Victim Assistance Compliance finding over special tests and provisions related to employee training and significant deficiency in internal controls Criteria: In accordance with the grant agreement between El Programa Hispano Catolico and the Department of Justice, program employees must complete Crime Victims Compensation Training every 4 years. Condition: The Organization did not maintain proof that program employees completed the required training. Cause: The Organization’s policies and procedures did not require certificates of completion be maintained for training completed. Effect: If required training is not completed, program employees may lack the knowledge needed to operate the program. Questioned Costs: None Repeat Finding: No Recommendations: We recommend the Organization develop internal control processes and procedures to ensure training is completed timely and certificates of completion are maintained. Views of Responsible Officials: Moving forward a new process of policy with record keeping guidance will be implemented to ensure the documentation is kept on file. For training courses that do not provide a completion certificate, staff will prepare a memo with self-attestation of completion for our records.

Categories

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1154818 2024-003
    Material Weakness Repeat
  • 1154819 2024-004
    Material Weakness Repeat
  • 1154820 2024-005
    Material Weakness Repeat
  • 1154821 2024-006
    Material Weakness Repeat
  • 1154822 2024-007
    Material Weakness Repeat
  • 1154823 2024-003
    Material Weakness Repeat
  • 1154825 2024-005
    Material Weakness Repeat
  • 1154826 2024-006
    Material Weakness Repeat
  • 1154827 2024-007
    Material Weakness Repeat
  • 1154828 2024-003
    Material Weakness Repeat
  • 1154829 2024-004
    Material Weakness Repeat
  • 1154830 2024-005
    Material Weakness Repeat
  • 1154831 2024-006
    Material Weakness Repeat
  • 1154832 2024-007
    Material Weakness Repeat
  • 1154833 2024-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.568 Low-Income Home Energy Assistance $956,194
14.267 Continuum of Care Program $279,546
16.575 Crime Victim Assistance $190,426
93.569 Community Services Block Grant $111,325
21.027 Coronavirus State and Local Fiscal Recovery Funds $97,405
21.023 Emergency Rental Assistance Program $87,000
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $76,087
84.287 Twenty-First Century Community Learning Centers $58,790
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $57,357
93.136 Injury Prevention and Control Research and State and Community Based Programs $32,652
16.588 Violence Against Women Formula Grants $20,379
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $12,500
93.499 Low Income Household Water Assistance Program $8,262
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $7,078
93.052 National Family Caregiver Support, Title Iii, Part E $2,876
93.053 Nutrition Services Incentive Program $620
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $306