Finding 1154830 (2024-005)

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

AI Summary

  • Core Issue: The organization failed to provide proof that at least one board member completed the required 12 hours of training on board responsibilities and victim services.
  • Impacted Requirements: This finding violates the grant agreement with the Department of Justice, which mandates training for board members to ensure effective program oversight.
  • Recommended Follow-Up: Implement new internal controls to track training completion and maintain documentation, including self-attestation memos for courses without certificates.

Finding Text

Finding 2024-005 Identification of the Federal Program: 16.575 – Crime Victim Assistance Compliance finding over special tests and provisions related to Board Member training and significant deficiency in internal controls Criteria: In accordance with the grant agreement between El Programa Hispano Catolico and the Department of Justice, at least one Board Member must complete at least 12 hours of training in the first year of service related to board rules and responsibilities, core victim services, confidentiality and civil rights. Condition: The Organization did not maintain proof that at least one board member had completed the required 12 hours of 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, board members may lack the knowledge needed to oversee 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: The delegates from the board did receive the training prior to entering the board but were unable to provide certification proof. 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, Board members will prepare a memo with self-attestation of completion for our records.

Corrective Action Plan

The delegates from the board did receive the 40-hour training prior to entering the board but were unable to provide certification proof. 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, Board members 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
  • 1154824 2024-004
    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
  • 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