Finding Text
Assistance Listing Number, Federal Agency, and Program Name - 16.575, U.S. Department of Justice, Crime Victim Assistance Federal Award Identification Number and Year - E20222630 00, E20222197 00, E20233627 00, E20223715 00, E20232589 00, E20224861 00, E20233881 00, E20233867 00, E20222429 00, E20233923 00 Pass through Entity - Michigan Department of Health and Human Services Finding Type - Significant deficiency Repeat Finding - No Criteria - Per 2 CFR 200.303, an entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with Federal statutes, regulations, and the terms and conditions of the federal award. The federal award agreement includes specific report filing due dates. Condition - For each of the Crime Victim Assistance grants, the monthly financial status reports (FSR) were not consistently filed within 30 days of period end, as required by the grant agreements, during 2022. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - Throughout 2022 the monthly financial status reports for the Crime Victim Assistance grants were not consistently filed within 30 days of period end. Cause and Effect - Controls were not in place to ensure timely reporting. A lack of controls, could result in late or failed reporting. Recommendation - We recommend the Organization review its procedures and controls to ensure financial and performance reports are filed timely. Views of Responsible Officials and Corrective Action Plan - The Organization agrees that all monthly financial status reports need to be filed within 30 days of period end, as required by the grant agreements. A new Grant Management role was created and filled in 2023 and this role is responsible for all grant reporting and ensuring timely filing of financial status reports. The Vice President of Finance will also be reviewing financial status reports monthly for accuracy.