Finding Text
2024-002 – Reporting Federal Agency: Department of Justice Federal Program Name: Services for Victims of Human Trafficking Assistance Listing Number: 16.320 Federal Award Identification Number and Year: 2020-VT-BX-0080, 2020-VM-BX-0003, 15POVC-23-GG-04086-HT, 15POVC-23-GG-02751-MINO, 15POVC-22-GG-03897-HT, 15POVC-21-GG-03694-HT, 2020-HT-OVC-614, and 2023-HT-HT-41951 Award Period: October 1, 2020 through September 30, 2026 Type of Finding: • Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: The Organization is required to submit quarterly financial reports and semi-annual performance reports to the Federal Agency. Condition: The Organization did not have controls in place to prevent, detect, or correct errors in reporting. Questioned Costs: None Context: During our testing, it was noted that there was no formal layer of review over the required reports prepared before it was submitted to the Federal Agency. The financial information submitted was not supported as records were not retained. Cause: The Organization was maintaining current operations with limited staff. Effect or Potential Effect: The financial information reported to the Federal Agency could be materially misstated. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2023-002. Recommendation: We recommend the Organization design controls to ensure reports are prepared and reviewed by separate individuals and that the information gathered to prepare the report is retained. Views of Responsible Officials: We agreed with the above comment. The Organization will put a formal layer of review after preparation of the report and before submission to the Federal Agency and will make sure support gathered is retained.