Finding 608777 (2022-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 27429
Auditor: Sikich LLP

AI Summary

  • Core Issue: Thirteen out of twenty-four required reports were submitted late, indicating non-compliance with grant reporting deadlines.
  • Impacted Requirements: Quarterly financial, programmatic, and performance reports must be submitted within specified timeframes to meet federal guidelines.
  • Recommended Follow-Up: Review and enhance reporting controls, and communicate with the funding agency if delays are anticipated.

Finding Text

2022-001 Late Submission of Required Financial, Programmatic, and Performance Reports Audit Results: Information on Federal Programs: Assistance Listing #: 16.575 Crime Victim Assistance Grant Award Numbers: VOCA-2019-0075, VOCA-2020-0037, VOCA-2018-0155, VOCA-2022-0018 Federal Agency: United States Department of Justice Pass-through Entity: State of Maryland - Governor's Office of Crime Control and Prevention Criteria: All of the grants under this program require that financial, programmatic, and performance reports be submitted on a quarterly basis. Quarterly progress and performance reports are due within fifteen calendar days from the end of each quarter. The grants require financial quarterly reports to be submitted within thirty calendar days of each quarter end date. The final financial reports are due no later than thirty calendar days from the end of the award. Condition: The Organization did not comply with the reporting requirements in accordance with grant requirements. We tested the entire population, which was twenty four reports in total required to be submitted. During our testing, we noted thirteen reports that were submitted after the deadline. We consider this to be an instance of non-compliance and a significant deficiency in internal control over compliance for the reporting requirement. This is a repeat of prior year finding 2021-001. Questioned costs: None Context: Federal agencies rely on these reports to ensure that recipients are meeting their expectations. Therefore delays in reporting can result in delays of the receipt of funding. Effect: As a result of the late submission, the Organization is not in compliance with the reporting requirements of the Uniform Guidance. Cause: This resulted from human error, a lack of review of the actual submission of the reports or an intentional delay to ensure more accurate reporting. Recommendation: We recommend reviewing the controls in place to ensure that all future reports are submitted on time and in accordance with grant requirements. If the Organization expects that there will be a delay in the submission of the reports, they should obtain permission to extend the submission date from the awarding agency. Views of Responsible Officials and Planned Corrective Actions: HopeWorks has implemented a number of streamlined processes in which to expedite the availability of the information needed to file the funder reports more timely. These processes are not limited to electronic import of payroll and benefit entries, implementation of Bill.com for expenditures, and prioritization of recording credit card activity. Fifteen days is a strict deadline and if for some reason reporting will be late, HopeWorks will communicate to the funder and document that communication .

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 32335 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Assistance $713,236
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $138,831
93.136 Injury Prevention and Control Research and State and Community Based Programs $44,360
16.588 Violence Against Women Formula Grants $43,096
14.218 Community Development Block Grants/entitlement Grants $29,827
16.320 Services for Trafficking Victims $20,859
16.017 Sexual Assault Services Formula Program $12,926
14.231 Emergency Solutions Grant Program $7,735