Finding Text
2023-003: REPORTING--VOCA
Condition and Criteria: Performance reports must be submitted monthly detailing the progress of performance based on metrics identified by the Office of Victims of Crime (OVC) (VOCA grants). The metrics are detailed in the individual grant agreement. These metrics relate to the number of people served through the program and other non-financial objectives. Reporting for these metrics were not completed accurately.
Cause: There is not adequate internal control system to compare and maintain source data established to ensure source data mirrors metrics reported.
Effect: Performance reports cannot be accurately relied upon to demonstrate the Organization has met the grant objectives. As these reports deal with performance metrics, there are no questioned costs identified.
Context: Testing was conducted on two out of twelve reports submitted for the calendar year for the above VOCA grant. 50% of the reports tested had deviations between the source documents and the submitted report metrics for the reporting period. Metrics were under and over reported as compared to source data.
Identification of Repeat Findings: This finding is a repeat finding from the 2022 audit. Finding number was 2022-002.
Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting.
Views of Responsible Officials and Planned Corrective Actions: YWCA acknowledges discrepancies in data metrics reported.
• Utilize & document consistent process and tools (Client Track database) for effective tracking and reporting for all program reports.
• Establish a routine for random and planned audits to verify reporting accuracy.
• Provide training on proper reporting procedures, best audit practices, and data entry accuracy.
Views of Responsible Officials and Planned Corrective Actions: (Continued)
Tracking and Documentation:
• All program reports will be organized by grant name, month, and year with program report and source document with two signatures to confirm the process (manager and Department Director).
• All staff will sign off on training topics, with documentation saved in their personnel folder.
• Random internal audits will be conducted bi-weekly throughout the year to ensure compliance.