Finding Text
Finding 2023-06 - Reporting Requirement Significant Deficiency in Internal Controls over Compliance and Compliance Identification of the federal program(s): Assistance Listings program titles and numbers: 93.591 Family Violence Prevention and Services Act 14.228 Community Block Development Grant (CBDG-CV) Federal award identification number: 93.591: Ohio Domestic Violence Network (2021-CM-004-479CM), Ohio Office of Criminal Justice Services (2021-SA-RCC-459SA, 2021-AR-003-459AR, 2021-CM-003-459CM, 2023-VP-003-4194) 14.228: Ohio Department of Development (B-D-22-1AE-4) Name of the federal agencies: 93.591 Department of Health and Human Services 14.228 Department of Housing and Urban Development Name of the applicable pass-through entities: 93.591: Ohio Domestic Violence Network, Office of Criminal Justice Services 14.228: Ohio Department of Development Criteria or specific requirement (including statutory, regulatory, or other citation): The 2 CFR section 200.303 of the Uniform Guidance requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: During the audit, it was noted that SAOP submitted the two required reports for ALN 93.591 after the due dates specified in the grant agreements. Additionally, it was noted that SAOP lacks an internal review process for the required reports for both major programs before they are submitted to the grantors. Cause: The delays were caused by mishandling from previous personnel. The lack of an internal review process is due to inadequate internal controls and oversight within the organization. There is no established procedure for verifying the accuracy and completeness of required reports before submission. Effect or potential effect: Without adequate internal controls in place to ensure that reports are submitted timely and are adequately reviewed, SAOP could be noncompliant with the reporting requirement. Context: Reports were not submitted on time. Questioned costs: None Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend that SAOP establish a procedure to track reporting due dates and implement a process for verifying the accuracy and completeness of required reports before submission. Views of responsible officials: Management agrees with the finding and recommendation.