Finding Text
Finding 2025-001 – Reporting (Significant Deficiencies in Internal Control over Compliance) Condition: During our testing of reporting requirements, we noted that the Organization did not submit the final Federal Financial Report (SF-425) for the Family Violence Prevention and Services (FVPSA) program (ALN 93.591) by the required due date. The final SF-425 covering the period October 1, 2020 through September 30, 2025 was due on January 28, 2026, but was not submitted until April 3, 2026. Criteria: In accordance with the grant reporting requirements for the Family Violence Prevention and Services (FVPSA) program (ALN 93.591), recipients are required to submit the final Federal Financial Report (SF- 425) by the established due date. Cause: The Organization's internal controls over grant reporting were not sufficient to ensure the timely preparation, review, and submission of required federal reports. Effect: The Organization is not in compliance with the reporting requirements of the grant, increasing the risk of future noncompliance and potential impact on continued funding. Auditor's Recommendation: We recommend that the Organization strengthen its internal control processes over reporting to ensure timely submission of reports, maintain proper documentation (including submission dates and signatures), and perform ongoing monitoring to ensure compliance with grant requirements.