Finding 583595 (2023-001)

2023 – 001: Activities Allowed and Unallowed Federal Agency: U.S. Department of Justice Federal Program Name: Crime Victim Services Assistance Listing Number: 16.575 Pass-Through Agency: Minnesota Department of Public Safety Office of Justice Programs Pass-Through Number(s): A-CVS-2020-CADA-00030 Award Period: October 1, 2021 through September 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: All pay rate changes require approval of the executive director or assistant executive director. Condition: The Organization did not have documentation of executive director approval on all pay rate changes in 2023. Questioned Costs: None Context: One of 40 payroll files reviewed did not have documented approval of pay rate change by the executive director. Cause: Administrative oversight of obtaining required signatures. Effect: Payroll costs charged to the grant may not be compliant with Uniform Guidance. Repeat Finding: No Recommendation: We recommend the Organization review their processes for ensuring they are following their policy that all pay rate changes are approved by the Executive Director. Views of Responsible Officials: There is no disagreement with the audit finding.