Finding 1221354 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-06-30

AI Summary

  • Core Issue: Reports for federal grant 16.556 were submitted late, violating grant terms.
  • Impacted Requirements: Timely submission of financial and performance reports is essential for compliance and monitoring.
  • Recommended Follow-Up: Implement a centralized reporting calendar and assign responsibilities to ensure timely submissions in the future.

Finding Text

Finding Reference Number 2025-002 Federal Program Assistance Listing Number 16.556 — OVW Fiscal Year 2024 State and Territory Domestic Violence and Sexual Assault Coalitions Program Pass-Through Entity Department of Justice (DOJ) Award Number 15JOVW-24-GG-00927-STAT Compliance Requirements Reporting Criteria Federal grant recipients are required to submit financial and performance reports in accordance with the reporting deadlines specified in the Notice of Award and applicable federal regulations. Timely reporting is necessary to enable the awarding agency to monitor program performance, assess financial status, and ensure compliance with grant requirements. Condition During our review of grant compliance requirements for Assistance Listing 16.556, we noted that the Federal Financial Reports (FFR) and the required programmatic performance reports for the fiscal year 2025 were submitted after the due dates established by the grant terms and conditions. Questioned Costs None. Cause Management indicated that insufficient monitoring of reporting deadlines contributed to the delayed submission of the required reports. Effect or Potential Effect Late submission of financial and programmatic reports may hinder the federal awarding agency's ability to effectively monitor grant activities and could increase the risk of noncompliance with grant requirements. Recommendation We recommend that management strengthen internal controls over grant reporting by implementing a formal reporting calendar, assigning responsibility for report preparation and review, and establishing procedures to monitor compliance with all grant reporting deadlines. Responsible Official’s Response and Corrective Action Planned Management concurs with the finding and will implement a centralized grants compliance calendar, designate backup personnel for grant reporting responsibilities, and conduct periodic reviews of reporting requirements to ensure all future Federal Financial Reports and programmatic reports are submitted timely.

Corrective Action Plan

Finding Reference Number: 2025-002 Program: Assistance Listing 16.556 Finding: Late Submission of Federal Financial Report (FFR) and Programmatic Report Corrective Action Planned: Management agrees with the findings. To ensure timely submission of all required federal financial and programmatic reports, the organization will implement the following corrective actions: • Both Andrianna Clark and Tanesha McDonald have been added to the reporting system to provide backup coverage and shared responsibility for report preparation and submission. • In addition, ongoing cross-training is being conducted to ensure that multiple staff members are knowledgeable about reporting requirements, deadlines, and submission procedures. This cross-training will reduce the risk of delays caused by staff absences, turnover, or other unforeseen circumstances. • Management will continue to monitor reporting deadlines and maintain internal procedures to ensure all future federal financial and programmatic reports are submitted accurately and on time, in compliance with grant requirements. Anticipated Completion Date: June 17, 2026 Responsible Official: Andrianna Clark and Tanesha McDonald

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

  • 1221350 2025-001
    Material Weakness Repeat
  • 1221351 2025-001
    Material Weakness Repeat
  • 1221352 2025-001
    Material Weakness Repeat
  • 1221353 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.591 FAMILY VIOLENCE PREVENTION AND SERVICES/STATE DOMESTIC VIOLENCE COALITIONS $312,500
16.556 STATE DOMESTIC VIOLENCE AND SEXUAL ASSAULT COALITIONS $222,567