Finding Text
2022-003 U.S. Department of Justice Federal Financial Assistance Listing #16.575 Victims of Crime Act (VOCA) Cash Management Significant Deficiency in Internal Control over Compliance Criteria - A good system of internal control over compliance related to a program?s cash management policies should require a review of the cash draw by a second individual and documentation of the review should be properly retained by the Organization. Condition - During the course of our engagement, we identified that there was no observable documentation being consistently retained to indicate that a review of the cash draws was being performed prior to submission. Cause ? Reviews surrounding the preparation and draws of federal funds prior to submission were not properly documented and retained by the Organization. Effect - Without proper documentation, it is difficult to determine that a secondary review of the cash draws occurred. This could result in Organization drawing funds in inappropriate amounts or for unallowed costs. Questioned Costs - None reported Context/Sampling - A sample of eight cash draws out of a population of twenty-four were selected. Four of the eight cash draws selected for testing did not have evidence of review. of the items in the sample showed evidence of review. Repeat Finding from Prior Year ? Yes, Finding 2021-003 Recommendation - We recommend that a member of the Organization?s staff who does not prepare the cash draw review the cash draw prior to submission and document that review. The documentation of the review should be retained. Views of Responsible Officials - Management agrees with the finding.