Finding 321 (2022-001)

Finding 2022-001 – Material Weakness: Reporting – Control And Compliance Finding AL 16.034 Coronavirus Emergency Supplemental Funding Federal Agency: U.S. Department of Justice Pass-Through Entity: Illinois Criminal Justice Information Authority Criteria or Specific Requirement: The requirements of the Coronavirus Emergency Supplemental Funding program require that monthly and annual reports be submitted within 30 days of the end of the period. Condition: Of the seven reports selected for testwork, four reports were not submitted by the applicable deadline. Additionally, four reports did not contain evidence of a review by someone other than the preparer, which would have ensured the report was prepared accurately and submitted timely. Cause/Context: Management oversight. The individual responsible for performing and reviewing the financial close process in the Finance Department oversees various other cross-departmental responsibilities for A Safe Place and appears to be shorthanded for the financial close process work necessary to be completed accurately and timely. Effect: A Safe Place was in violation of the reporting requirements associated with the grant. Questioned Costs: None Identification As A Repeat Finding: This is a repeat of finding 2021-005. Recommendation: We recommend that A Safe Place design and implement internal control procedures to ensure the timely submission of all required future reports. Views of Responsible Officials: The lingering effects of the pandemic have caused an unprecedented increase in activity in our domestic violence client base and their needs, and we have been blessed with several new funding sources to meet the demand. This, of course, meant a large increase in the workload required from required from those needed in the accounting and finance areas. Turnover at the CFO level during this time resulted in some administrative work, including preparation of reports, being put on hold as client services took precedence. The nature of the client services could result in lost lives if not addressed timely.