Finding Text
Criteria: Performance reports must be submitted monthly detailing the progress of performance based on metrics identified by the Office of Victims of Crime (OVC) (VOCA grants). The metrics are detailed in the individual grant agreement. These metrics relate to the number of people served through the program and other nonfinancial objectives. Condition: Reporting for these metrics were not completed accurately. Cause: There is not adequate internal control system to compare and maintain source data established to ensure source data mirrors metrics reported. Effect: Performance reports cannot be accurately relied upon to demonstrate the Organization has met the grant objectives. As these reports deal with performance metrics, there are no questioned costs identified. Questioned Costs: N/A Perspective Information: This issue is not considered to be prevalent as no other issues were noted in the items tested. Repeat Findings: This finding is a repeat finding from the 2023 audit. Finding number was 2023-003. Context: Testing was conducted on two out of twelve reports submitted for the calendar year for the above VOCA grant. 50% of the reports tested had deviations between the source documents and the submitted report metrics for the reporting period. Metrics were under and over reported as compared to source data. Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges discrepancies in VOCA data metrics reported. Utilize and document a consistent process and tools (such as Client Trackmanagement or database system) for effective tracking and reporting of all VOCA program metrics. Establish a routine for random and planned internal audits of reported metrics, comparing reports to source data to verify accuracy and completeness. Provide training on proper reporting procedures, best audit practices, and data entry accuracy for all staff involved in VOCA data collection and reporting. Tracking and Documentation: Organize all VOCA program reports by grant name, month, and year, with reports and supporting source documents maintained together and two signatures (Program Manager and Department Director) to confirm the process. Ensure all staff sign off on VOCA-related training topics, with documentation saved in their personnel folder. Conduct internal audits of VOCA performance data on a routine basis (monthly & quarterly) to ensure ongoing compliance and accuracy.