FAC Explorer

Finding 477906 (2023-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-07-08
Audit: 314588
Organization: Center for Children & Youth Justice (WA)
Auditor: Clark Nuber P S

AI Summary

  • Core Issue: There is a significant deficiency in internal controls affecting timely compliance with subaward reporting requirements.
  • Impacted Requirements: The Center for Children & Youth Justice failed to submit subaward data on time as mandated by the Federal Funding Accountability and Transparency Act.
  • Recommended Follow-Up: Implement stronger internal controls to ensure timely reporting in the Federal Funding Accountability and Transparency Act Subaward Reporting System.

Finding Text

Finding 2023-001 Significant deficiency in internal control over compliance related to reporting. Federal Agency: U.S. Department of Justice Program Title: Community Based Violence Intervention and Prevention Initiative Assistance Listing Number: 16.045 Project Number: 15PBJA-22-GG-04749-MUMU Award Period: October 1, 2022 - September 30, 2025 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 Code of Federal Regulations (CFR) Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register the covered subawards in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report the required subaward data no later than the last day of the month following the month the subaward was made. Condition/Context for Evaluation During the year ended December 31, 2023, Center for Children & Youth Justice completed the required subaward data submission in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) though the subaward data was not submitted within the timing requirements of the Transparency Act. Effect or Potential Effect Center for Children & Youth Justice did not comply with the timeliness component of the subaward reporting requirements as specified in 2 CFR 170. Questioned Costs Not applicable. Cause Internal controls were not designed adequately to ensure timely reporting in the FSRS. Repeat Finding No Recommendation We recommend that Center for Children & Youth Justice implement the necessary internal controls to ensure required reporting is made in the FSRS within the timing requirements. Views of Responsible Officials Management agrees and has provided the corrective action plan following the Single Audit Report.

Corrective Action Plan

Finding Number 2023-001 Contact Person(s): Rachel Sottile, President & CEO Corrective action planned: Corrective action has been taken and completed. When it came to the attention of senior leadership that the reporting was not completed, the required reports were submitted. Additional corrective action has been taken, creating new processes to ensure timely submission of subawards into FSRS. The staff person in the Grants and Contracts Specialist position responsible for the 2023 FSRS submission completed their employment with the Center for Children & Youth Justice (CCYJ) in December 2023. Following this transition, the job description for the Grants and Contracts Specialist was reconfigured, emphasizing new and different job duties, as well as creating a new supervisory structure. This new Grants and Contracts Manager position has since been filled. Additional actions are underway to strengthen internal controls and to ensure required reporting is made into the FSRS within the timing requirements include updating and revising CCYJ’s federal grant management policies and procedures to reflect the roles and responsibilities of the new Grants and Contracts Manager position and developing a new federal grant management monitoring system. Anticipated completion date: Complete

Categories

Subrecipient Monitoring Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1054348 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
16.045 Community-Based Violence Intervention and Prevention Initiative $592,659
93.110 Maternal and Child Health Federal Consolidated Programs $575,025
21.027 Coronavirus State and Local Fiscal Recovery Funds $226,627