Finding Text
Finding 2025-001 Reporting Assistance Listing No. 16.588 Violence Against Women Formula Grants U.S. Department of Justice, passed through the New York State Division of Criminal Justice Services, Contract No. C00282GG Criteria: 2 CFR § 200.348 requires that the recipient or subrecipient must submit financial and programmatic reports as required by the federal award. Condition and Context: During the audit, the auditor requested the programmatic report for calendar year 2025 and determined that it was not submitted by the required due date of February 27, 2026. The 2025 report was submitted by the Agency on March 30, 2026. Cause: Internal control over the timely submission of programming reports was not designed properly or operating effectively. Effect: The 2025 report was not submitted on time as required by the federal grant. Identification as a repeat finding: No. Questioned costs: None. Recommendation: We recommend that the Agency revisit its policies to provide for the timely submission of programming reports and ensure compliance with the reporting requirements of its federal awards. View of responsible officials: During Fiscal Year 2026, AVP has undertaken two major projects to ensure grant compliance and on-time submission of federal funding reports: updating grant management financial record-keeping with the assistance of nonprofit finance firm Your Part Time Controller and transition to a new, custom database that will improve workflow and accountability for grant reporting. As of April 2026, these projects are still in progress, and the audit identified a grant with internal controls that were not operating properly, with a missed deadline in February 2026. The Agency expects our internal controls projects to be completed and fully operational by the end of the current fiscal year on June 30, 2026.