Finding Text
Finding 2022-006 Federal Assistance Listing Number: 16.560 Federal Agency: U.S. Department of Justice Program Name: National Institute of Justice Research, Evaluation, and Development Project Grants Type(s) of Compliance Requirements: Subrecipient Monitoring Type of Finding: Internal Control over Compliance - Material Weakness; Noncompliance Criteria: The Foundation is required to establish and maintain effective internal control over the federal award that provides reasonable assurance that the Foundation is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: The Foundation was unable to provide documentation indicating the review of financial and performance reports submitted by subrecipients in accordance with the compliance criteria and requirements under the U.S. Department of Justice. Cause: The Foundation has not created and implemented written policies and internal controls over subrecipient monitoring. Effect: The internal control over the Subrecipient Monitoring compliance requirement is likely to be ineffective in preventing or detecting noncompliance. Recommendation: We recommend that the Foundation document the existence and implementation of internal controls over the Subrecipient Monitoring compliance criteria. View of Responsible Officials: See corrective action plan on page 37.