Finding 26119 (2022-001)

Material Weakness
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-08-22

AI Summary

  • Core Issue: The Center lacks documented internal controls for CVA program expense reporting, increasing the risk of errors or fraud.
  • Impacted Requirements: Monthly expense reports must be prepared, reviewed, and signed by the director of finance before submission to the State of Kansas.
  • Recommended Follow-up: Implement a formal review process where the director of finance signs and dates the expense report, ensuring compliance with the document retention policy.

Finding Text

Financial reports are submitted by the Center to the State of Kansas each month to certify CVA program expenses. The Center?s bookkeeping manager compiles the information and submits it to the Kansas Governor?s Program Portal.Our evaluation is based on conditions present during the year ended June 30, 2022 but these conditions may have been present in previous reporting periods.The Center is not able to evidence internal control activities relevant to CVA program expense reporting. By not formally documenting the review, the inherent risk of an error or fraud is higher because (a) the control activities may inadvertently not be performed or (b) the control activities are more susceptible to intentional override.The bookkeeping manager should prepare the required program expense report each month and submit this report to the director of finance. The director of finance should review the information and evidence the review by signing and dating the report, which should be maintained according to the Center?s document retention and destruction policy. Thereafter, the approved report should be submitted to the State of Kansa

Corrective Action Plan

Management of the Willow Domestic Violence Center concurs with the audit finding and will implement corrective action during the year ended June 30, 2024.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 26120 2022-002
    Material Weakness
  • 602561 2022-001
    Material Weakness
  • 602562 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Assistance $486,097
93.558 Temporary Assistance for Needy Families $283,034
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $90,675
14.231 Emergency Solutions Grant Program $79,172
16.588 Violence Against Women Formula Grants $27,100