6/24/2025 Audit Finding 2024-001 – Significant Deficiency in Internal Controls over Allowable Costs Federal Program: 16.575 – U.S. Department of Justice, Office for Victims of Crime Passed Through: Children’s Advocacy Centers of Texas (CACTX) Program Title: Victims of Crime Act (VOCA) Formula Summary Schedule of Prior Audit Findings: None Corrective Action Plan: WCCAC has taken action to design and implement internal controls that ensure compliance with the allowable cost requirements under the Uniform Guidance. This control improvement includes: • Cost Allocation Verification: Cost allocation plans are now calculated and reviewed monthly, and allocation percentages are cross-checked against approved budgets to prevent misapplication. Responsible Official: Kelli Gaba, Director of Finance, is responsible for implementing and overseeing the corrective actions. Completion Date of Corrective Action: Initial corrective actions were implemented during the grant year by promptly reversing and crediting back $1,329.22 for future allowable costs use and the revised internal control processes described above were fully operational by April 30, 2024.