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 2018V2GX0067, 2022; 2019V2GX0036, 2022 Pass through Entity Michigan Department of Health and Human Services Finding Type Significant deficiency Repeat Finding Yes 2021 004 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 four Crime Victim Assistance grants, thirteen monthly financial status reports (FSR) and eight quarterly work plan reports were not filed within 30 days and 15 days, respectively, of period end, as required by the grant agreements. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context A total of twenty one of the sixty eight reports filed were between 1 and 10 days late. 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 Planned Corrective Actions Management will establish a reporting calendar for review and approval during the onboarding of each grant agreement. Management will periodically review the completeness and accuracy of and adherence to the reporting calendar. After several staffing changes were made, all reports and financial status reports have been submitted timely. A calendar has been created as of August 2022 and being fully utilized.