Finding Text
2025-004 – COMPLIANCE AND CONTROLS OVER REPORTING Federal Agency: U.S. Department of Justice Federal Program: Victim of Crimes Act (VOCA) Assistance Listing Number(s): 16.575 Pass-through Agency: Michigan Department of Health and Human Services Grant Number(s): E20252997, E20254232, and E20252320 Condition: The Organization does have a reporting calendar to ensure all reports are completed and filed by the specified due dates. However, due to staff turnover, the calendar was not properly utilized by staff. As a result, the Michigan Department of Health and Human Services Fiscal Questionnaire was filed late. Criteria: The Organization is required to file numerous reports in relation to its grants, including but not limited to Financial Status Reports, Work Progress Reports, and Fiscal Questionnaires. In addition, all these reports have specific due dates that need to be followed. Cause: The Organization does have a process for identifying and tracking reporting deadlines for its grants. However, due to turnover in the Finance Director position this was not properly communicated. As a result, the incoming Finance Director was not aware of all applicable reporting requirements and due dates. Effect: The Organization did not file the Michigan Department of Health and Human Services Fiscal Questionnaire until informed by the pass-through agency that the report was past due. Until procedures are updated and communicated, the Organization may miss other reporting deadlines in the future. Questioned Costs: Not applicable. Perspective: The Michigan Department of Health and Human Services Fiscal Questionnaire was only completed after the pass-through agency made the Organization aware of the requirement. Repeat Finding: No. Recommendation: The Organization should update procedures to ensure timely compliance with grant reporting requirements. These procedures should include communicating and maintaining a reporting calendar that identifies all required reports and their respective due dates. Grant-related documents should be maintained in a centralized location to support consistent access, oversight, and monitoring of reporting obligations. To facilitate timely completion and review, the reporting calendar should include internal deadlines established in advance of external due dates, typically ranging from three days to two weeks. These internal deadlines would help reduce last-minute revisions and allow sufficient time for final review and approval prior to submission. Views of Responsible Officials: Management agrees with the finding. See separate Corrective Action Plan.