FAC Explorer

Finding 1217291 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-06-10
Audit: 403455
Organization: Safehaven of Tarrant County (TX)
Auditor: SUTTON FROST CARY LLP

AI Summary

  • Core Issue: There is a material weakness in internal controls over compliance related to the Crime Victim Assistance program.
  • Impacted Requirements: Internal controls failed to ensure accurate reporting, with participant numbers overstated by 43.
  • Recommended Follow-Up: Implement monthly reconciliations and strengthen documentation of control procedures to ensure they can be audited effectively.

Finding Text

Finding 2025-001: Reporting – material weakness in internal controls over compliance and compliance finding. Crime Victim Assistance ALN 16.575 Criteria: The Organization’s internal control procedures over the control environment and monitoring includes comparing the internal reports and participant data to ensure they agree to performance reports submitted to the grantor. Condition: Internal control process could not be tested and the number of participants did not agree to underlying records, which was overstated by 43 participants. Cause: Reperformance of approval process not possible, grant manager prepares report, Chief Operating Officer reviews and submits report but no audit trail supports process. Effect: Internal controls were not adequately designed and implemented to prevent or detect and correct errors. Questioned Costs: None Recommendation: In order to comply with the Uniform Guidance federal regulations, we recommend that a reconciliation take place monthly to ensure the number of participants agrees to the supporting documentation and establish more robust control procedures that are documented and re-performable. Management’s Response: See corrective action plan.

Corrective Action Plan

Finding 2025-001: Reporting – Material weakness in internal controls over compliance and compliance finding. Management Response Effective May 12, 2026, the agency enhanced its performance reporting oversight by requiring the Chief of Mission and the Executive Vice President of Victim Services to review and approve preliminary reports to funding entities drafted by the compliance department, prior to submission. The agency’s compliance department, which consists of a Database Manager, Compliance Manager, and Executive Vice President of Compliance, is tasked with ensuring reliability and validity of client-level database entered in the client database. Monthly, the agency’s compliance department reconciles the number of new and unduplicated participants served by the agency as a whole and within each grant-funded program. The compliance department’s report originator will save the source data electronically, ensuring it matches the official figures submitted to the funding entity. Source data reports will be available upon request by agency staff and/or funders.

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness Reporting

Other Findings in this Audit

  • 1217292 2025-003
    Material Weakness Repeat
  • 1217293 2025-003
    Material Weakness Repeat
  • 1217294 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
16.575 CRIME VICTIM ASSISTANCE $2.16M
93.496 FAMILY VIOLENCE PREVENTION AND SERVICES/CULTURALLY SPECIFIC DOMESTIC VIOLENCE AND SEXUAL VIOLENCE SERVICES $224,505
16.736 TRANSITIONAL HOUSING ASSISTANCE FOR VICTIMS OF DOMESTIC VIOLENCE, DATING VIOLENCE, STALKING, OR SEXUAL ASSAULT $203,789
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $160,247
14.267 CONTINUUM OF CARE PROGRAM $141,733
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $120,673
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $42,000
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $22,826