Finding 405883 (2023-002)

Reporting U.S. Department of Justice – Crime Victim Assistance – ALN 16.575 (Similar repeat finding, see 2022-003.) Criteria: 2 CFR 200 requires that internal controls over compliance exist to ensure that the Organization complies with the requirements for reporting of program results. The grant agreement with MDHHS requires quarterly performance reporting to be completed 15 days after each quarter. Condition: The Organization did not have an effective internal control system in place in regard to internal controls over compliance for reporting timely. Six of six reports tested were not submitted timely for Crime Victim Assistance. Effect of Condition: The lack of internal controls could lead to a misstatement of financial and program reports and resulted in noncompliance. Cause of Condition: The Organization did not implement an internal control process over timely reporting. Recommendation: The Organization should implement an internal control system that includes the timely submission of reports. Management Response: See corrective action plan on pages 29-31.