Finding Text
2022-002: REPORTING--VOCA Condition and Criteria: Performance reports must be submitted monthly or quarterly detailing the progress of performance based on metrics identified by the Office for 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 an 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 three performance reports out of sixteen reports submitted for the calendar year for the above VOCA grants. 100% 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 2021 audit. Finding number was 2021-001. 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. Recommendations in the prior Corrective Action Plans were adopted and phased in beginning September 2023. Those recommendations were: ? Additional staff have been trained to review data entered into the client database monthly for quality assurance prior to running the reports used to complete program reports for grants. Three staff members complete this review monthly. ? Data is being entered into the client database and monitored regularly. ? Standardized reports from database are used to compile program reports and backup documentation is saved. ? Program reports are reviewed and approved by Chief Program Officer or Chief Executive Officer prior to submission to granting agency. ? Program staff are entering client data into the client database in a timely manner. All client data must be entered before monthly reports are compiled. This data is also compiled in a Google doc which Senior Director compares to output from database. ? Client bed nights are being tracked in the client database rather than on a paper residential log. ? YWCA has requested an additional field be added to the client database to allow more detailed and accurate reporting. ? Senior Director has conducted trainings for all staff related to accurate and timely collection and entry of client data into database. YWCA continues to follow the preceding recommendations and has implemented the following additional internal controls and procedures to ensure data quality: ? Confirm best practice approaches with other victim service providers on data collection process and program reports. ? CEO, CFO and Director are reviewing data collection and program report process to ensure accuracy and compliance. ? Director of DVIPP and Client Services Specialist are building a detailed process manual to provide clear guidance on program report process (including, but not limited to, data collection/entry, how to write the narratives and collect numbers for program reports). The detailed process manual will streamline procedures and clarify roles and responsibilities to all involved in program reports.