Finding Text
2023-004 – North Dakota Department of Corrections and Rehabilitation – Crime Victim Assistance (16.575)
Criteria: An appropriate system of internal controls requires that the Center comply with the requirements of the Crime Victim Assistance compliance supplement and request reimbursement only for allowable activities and costs.
Condition: During our single audit testing of AL 16.575, Crime Victim Assistance, it was noted that reimbursements for time charged to Crime Victim Assistance did not tie to the timesheet and documentation provided.
Cause: When the Center reimbursement requests were submitted for payroll items, the timesheets were being recorded on a monthly basis rather than on a two-week basis. It was noted that the monthly timesheets were split 50/50 when requesting reimbursement rather than using the actual hours worked on the Crime Victim Assistance during the two-week period.
Questioned Costs: There were no questioned costs associated with this finding.
Effect: The Center reimbursement request could be overstated or understated and failed to detect they were not in compliance with this requirement of the Crime Victim Assistance program.
Recommendation: We recommend establishing a control to ensure actual hours worked on the Crime Victim Assistance program are requested for reimbursement.
Views of Responsible Officials and Planned Corrective Actions: We agree with this finding. See corrective action plan item 2023-004.
Indication of repeat finding: This is not a repeat finding.