Finding 400915 (2023-002)

Federal Agency: U.S. Department of Justice Federal Program Name: Crime Victim Assistance Assistance Listing Number: 16.575 Federal Award Identification Number and Year: Not available Pass-Through Agency: Washington State Department of Commerce Pass-Through Number(s): F21-31219-201, F22-31219-815 Award Period: 7/1/2023-6/30/2026, 10/1/2023-6/30/2025 Type of Finding • Significant Deficiency in Internal Control over Compliance – Period of Performance • Other Matter – Non-Compliance with Period of Performance Compliance Requirements Criteria or specific requirement: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award's period of performance. Condition: Out of 11 disbursements tested, 4 for a total of $105.62 non-payroll disbursements were charged to the Federal awards and get reimbursed prior to the beginning of the period of performance. Questioned costs: $105.62. Context: Out of 11 disbursements tested, 4 for a total of $105.62 non-payroll disbursements were charged to the Federal awards and get reimbursed prior to the beginning of the period of performance. Cause: The API Chaya's management was not properly tracking the grant period and obtained the approval from the funding agency about incurring expenditures prior to the beginning of the period of performance. Effect: API Chaya was reimbursed for unallowable costs. Repeat finding: No Recommendation: We recommend API Chaya implement controls to ensure expenditures are recorded in the correct Federal grant year. Views of responsible officials: Management’s response and corrective action plan is attached to our report.