Finding 616520 (2022-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-05-03
Audit: 45013

AI Summary

  • Core Issue: The Crisis Center lacked proper controls for reviewing grant reimbursement requests, leading to inaccuracies.
  • Impacted Requirements: Internal controls must ensure accurate submissions to funders, which were not met due to staff turnover.
  • Recommended Follow-Up: Implement procedures for independent review and approval of reimbursement requests by knowledgeable personnel.

Finding Text

Finding 2022-002 ? Material Weakness ? Controls Over Grant Review and Reporting Federal Assistance Listing Number: 16.575 ? Crime Victim Assistance Condition: The Crisis Center did not have a control in place during the fiscal year ended September 30, 2022 to ensure that grant reimbursement requests were reviewed and approved by someone knowledgeable of the grants. Criteria: Internal controls should be put into place to provide reasonable assurance that the Crisis Center is completing and submitting accurate reimbursement requests to its funders. Cause: The Crisis Center had significant turnover in the grant manager position during the fiscal year. This turnover resulted in a lack of institutional knowledge regarding the Crisis Center?s grants. In addition, the Crisis Center was not properly staffed to allow for an independent review of the reimbursement requests prior to submission. Effect: The Crisis Center had several items that were submitted for reimbursement that were denied by the funders due to a lack of appropriate support. As a result, the Crisis Center did not obtain the full amount of award dollars that it was entitled to. Recommendation: Procedures should be implemented that require an independent review and approval of grant reimbursement requests by someone who is knowledgeable about the requirements of the grants. Views of Responsible Officials: See accompanying Corrective Action Plan.

Categories

Cash Management Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 40078 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Assistance $1.47M
93.788 State Opioid Response Discretionary Grant Myflvet $1.07M
93.958 Regional Support Targeting Behavioral Health - Suicide Prevention $384,600
93.959 Block Grants for Prevention and Treatment of Substance Abuse $352,717
16.576 Crime Victim Compensation $338,515
93.958 Covid-19 Block Grants for Community Mental Health Services - Coronavirus Response and Relief $98,466