Finding Text
2023-005 – Matching 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 maintain records which clearly show the source, amount, and timing for all cost-sharing contributions. Condition: The Organization did not have controls in place to prevent, detect, or correct errors in records maintained to support cost sharing (match) requirements were met by grant. Questioned Costs: None Context: During our testing, it was noted that there was no review of the match documentation prepared and a record of the match corresponding to each month end close was not retained. Cause: The Organization was maintaining current operations with limited staff. Effect or Potential Effect: The cost share requirement was met, however, the deficiency in internal controls provides an opportunity for noncompliance and could result in the Department of Justice initiating a refund of the cost sharing component from the Organization if they found the requirement was not met. Repeat Finding: No Recommendation: We recommend the Organization design controls to ensure cost share reporting records and summaries are prepared and reviewed by separate individuals and that it is performed on a monthly basis. Views of Responsible Officials: We agreed with the above comment.