Finding 1172469 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-02-05
Audit: 385631
Organization: DOMESTIC VIOLENCE PROJECT, INC. (OH)
Auditor: 415 GROUP

AI Summary

  • Core Issue: The single audit was not completed on time, violating the Uniform Guidance requirements.
  • Impacted Requirements: The audit reporting package should have been submitted by March 31, 2025, but was delayed due to misinterpretation of audit requirements.
  • Recommended Follow-up: Implement procedures to accurately determine audit requirements and ensure timely completion of future audits.

Finding Text

Finding 2024-001 Material Weakness and Non-compliance U.S. Department of Justice - Crime Victim Assistance ALN 16.575 Ohio Attorney General, 2023-VOCA-135111983, Grant period 10/1/2022-9/30/2023 Ohio Attorney General, 2024-VOCA-135505685, Grant period 10/1/2023-9/30/2024 L - Reporting U.S. Department of Health and Human Services - Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services ALN 93.671 Ohio Office of Criminal Justice Services, 2021-CM-003-439CM2, Grant period 7/1/2023-9/30/2024 Ohio Office of Criminal Justice Services, 2023-VP-001-4031, Grant period 7/1/2023-6/30/2024 Ohio Dept of Public Safety, 2021-AR-003-439AR, Grant period 2/1/2022-7/31/2023 Ohio Office of Criminal Justice Services, 2023-VP-001-4031A, Grant period 1/1/2024-6/30/2024 Ohio Dept of Public Safety, 2021-CM-001-439CM, Grant period 1/1/2023-12/31/2023 Ohio Domestic Violence Network, n/a, Grant period 10/1/2023-9/30/2024 Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The submission of the June 30, 2024 single audit reporting package should have been submitted by March 31, 2025. Cause: The single audit was not completed by March 31, 2025 due to an incorrect determination of audit requirements. Effect: Late completion of the single audit and late filing of the data collection form Questioned Costs: None Context/ Sampling: N/A Repeat Finding: No Recommendation: The Organization should establish procedures to ensure that audit requirements are properly determined and that the audit is completed timely. View of Responsible Officials: Management agrees with the finding and has prepared a corrective action plan to have future audits completed by the due date.

Corrective Action Plan

Corrective Action Taken: Controls have been put in place to ensure proper determination of audit requirements and timely completion of future single audits.

Categories

Material Weakness Reporting

Other Findings in this Audit

  • 1172462 2024-001
    Material Weakness Repeat
  • 1172463 2024-001
    Material Weakness Repeat
  • 1172464 2024-001
    Material Weakness Repeat
  • 1172465 2024-001
    Material Weakness Repeat
  • 1172466 2024-001
    Material Weakness Repeat
  • 1172467 2024-001
    Material Weakness Repeat
  • 1172468 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
16.736 TRANSITIONAL HOUSING ASSISTANCE FOR VICTIMS OF DOMESTIC VIOLENCE, DATING VIOLENCE, STALKING, OR SEXUAL ASSAULT $136,856
16.575 CRIME VICTIM ASSISTANCE $115,977
14.267 CONTINUUM OF CARE PROGRAM $53,928
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $40,000
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $28,968
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $18,690
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $7,548
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $3,881