Finding Text
2022-003: REPORTING--STOP Condition and Criteria: Performance reports must be submitted monthly or quarterly detailing the progress of performance based on metrics identified by the Office for Violence Against Woman (OVAW). The metrics are detailed in the individual grant agreement. These metrics relate to the number of people served through the program and other non-financial objectives. Reporting for these metrics were not completed accurately. Cause: There is not an 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. Context: Testing was conducted on two performance reports out of thirteen reports submitted for the calendar year for the above STOP grants. 100% 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. Identification of Repeat Findings: This finding is not a repeat finding as STOP was not tested in 2021. 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 data metrics reported. Recommendations in the Corrective Action Plan were adopted and phased in beginning September 2023. Those recommendations were: ? Confirm best practice approaches with other victim service providers on data collection process and program reports. ? CEO, CFO and Director are reviewing data collection and program report process to ensure accuracy and compliance. ? Director of DVIPP and Client Services Specialist are building a detailed process manual to provide clear guidance on program report process (including, but not limited to, data collection/entry, how to write the narratives and collect numbers for program reports). The detailed process manual will streamline procedures and clarify roles and responsibilities to all involved in program reports.