Finding Text
U.S. Department of Justice ? Crime Victim Assistance ? ALN 16.575 and U.S. Department of Health and Human Services ? ALN 93.558 ? Temporary Assistance for Needy Families Criteria: 2 CFR 200 requires that internal controls over compliance exist to ensure that the Agency complies with the requirements for reporting of program results. Condition: The Agency did not have an effective internal control system in place in regard to internal controls over compliance for reporting timely. Three of six reports and one of six reports were not submitted timely for Crime Victim Assistance and Temporary Assistance for Needy Families, respectively. Effect of Condition: The lack of internal controls could lead to a misstatement of financial and program reports. Cause of Condition: The Agency did not implement an internal control process over timely reporting. Recommendation: The Agency should implement an internal control system that includes the timely submission of reports.