Finding 1182590 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-25

AI Summary

  • Core Issue: Reimbursement reports were not filed on time, violating federal compliance requirements.
  • Impacted Requirements: Timely filing of reports is essential for accountability of federal funds.
  • Recommended Follow-Up: Review and assess the effectiveness of new processes to ensure timely filing of reports.

Finding Text

Criteria: The Center for Women and Families, Inc. is required to file the monthly or quarterly reimbursement reports within a specified time period to the appropriate agency to ensure compliance with federal regulations and to maintain accountability for federal funds. Statement of Condition: The required reimbursement reports were not filed within the required time frame as specified in the corresponding contract. Cause of Condition: There was significant turnover in the finance department causing miscommunication and delays in obtaining the required documentation and support to file the reports in a timely manner. While The Center for Women and Families, Inc. has implemented processes and procedures to gather the support and complete and file the reimbursement reports in a timely manner, the new procedures were implemented late in the fiscal year. Effect of Condition: The effect is that the compliance requirement to file timely reimbursement reports with the appropriate agency was not met. Recommendation: The newly implemented processes and procedures to gather the support and complete and file the reimbursement reports in a timely manner should be reviewed to ensure that the processes are being effective and reports are being filed timely. Identification of Repeat Finding: The finding is a repeat of the finding noted in the audit for June 30, 2024 as finding 2024-003. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.

Corrective Action Plan

Recommendation: The newly implemented processes and procedures to gather the support and complete and file the reimbursement reports in a timely manner should be reviewed to ensure that the processes are being effective and reports are being filed timely. Action Taken: The Center for Women and Families, Inc. has hired a new Vice President of Finance to ensure all financial functions are completed promptly and accurately and to simplify workflows, thereby enhancing efficiency and enabling all reports to be filed by the required due dates.

Categories

Cash Management

Other Findings in this Audit

  • 1182584 2025-002
    Material Weakness Repeat
  • 1182585 2025-003
    Material Weakness Repeat
  • 1182586 2025-002
    Material Weakness Repeat
  • 1182587 2025-003
    Material Weakness Repeat
  • 1182588 2025-002
    Material Weakness Repeat
  • 1182589 2025-003
    Material Weakness Repeat
  • 1182591 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.592 FAMILY VIOLENCE PREVENTION AND SERVICES/DISCRETIONARY $443,496
16.575 CRIME VICTIM ASSISTANCE $227,714
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $147,382
16.017 SEXUAL ASSAULT SERVICES FORMULA PROGRAM $65,927
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $48,900
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $38,672
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $38,605
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $34,689
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $24,157
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $19,302
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $7,114